Personal income tax is calculated according to the income of a sole proprietorship enterprise, and the five-level excess progressive tax rate of 5%-35% is applicable. Personal income tax is calculated according to the income from interest, dividends and bonuses, and the proportional tax rate is applicable, and the tax rate is 20%. Sole proprietorship enterprises need to pay value-added tax, additional tax and personal income tax. According to the individual income tax law, individual industrial and commercial households should pay individual income tax on the income from their production and operation.
1. Individual proprietorship enterprises pay individual income tax instead of enterprise income tax according to the current tax law, and the excessive progressive tax rate of 5% to 35% is applicable. Taxable income = sales income of the current month (period) multiplied by income rate = 160220. 09 times 5%=80 1 1 yuan tax payable = taxable income multiplied by applicable tax rate-quick deduction.
2. A sole proprietorship enterprise should also be taxed according to its business: if it sells production goods or repairs and repairs services, it should pay value-added tax (national tax), and the tax rate is 4% (industrial) or 6% (commercial); If it belongs to other service industries, it is necessary to pay business tax (local tax). The tax rate varies from 3% to 5% according to different industries, and it is 20% for individual industries to Internet cafes.
3. There are also some additional taxes: the education surcharge of urban construction tax is a special surcharge of value-added tax and business tax. As long as value-added tax and business tax are paid, urban construction tax and education surcharge must be paid according to a certain proportion.
4. Local taxes also collect some small taxes: stamp duty, property tax, etc. Most taxes are not levied on profits, so it doesn't matter whether you lose money or not.
The process of paying taxes:
1. After obtaining the business license, the taxpayer shall apply to the competent tax authorities for tax registration in accordance with the regulations, and the tax authorities shall issue tax registration certificates.
2, taxpayers for tax registration, should determine the competent tax leaders, competent accountants, competent tax personnel. Purchase and use invoices according to the provisions of invoice management system.
3. Taxpayers shall make tax returns to the competent tax authorities on schedule, and submit relevant statements and materials as required.
4, taxpayers in accordance with the requirements of the tax authorities, tax self-examination, and have the obligation to accept regular or irregular inspection by the tax authorities.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 12 of the Individual Income Tax Law stipulates that taxpayers shall pay individual income tax on an annual basis after obtaining business income. Taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated monthly or by time. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly basis or in installments.