Tax standard for individual industrial and commercial households: 3% value-added tax is paid for goods sold and 5% business tax is paid for services provided. At the same time, urban construction tax and education surcharge are paid according to the sum of value-added tax and business tax paid. There is also a personal income tax of about 2%.
Individual industrial and commercial households need to pay business tax only if their monthly turnover exceeds 30,000 yuan. The following are exempt from value-added tax or business tax, urban construction tax and education surcharge. If the value-added tax threshold is not reached, the value-added tax, urban construction tax and education surcharge can be exempted.
Extended data
Preferential tax policies for individual industrial and commercial households in special groups
Business tax: The business income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry is exempted from business tax for three years from the date when individuals file their laid-off certificates with the local competent tax authorities and from the date when individual industrial and commercial households receive their tax registration certificates.
Personal income tax: those who engage in domestic service, environmental sanitation, traffic safety, public security and other non-production and business activities in the community will be exempted from personal income tax within 3 years.
Urban maintenance and construction tax and education surcharge: urban maintenance and construction tax and education surcharge shall be exempted together with business tax, and the exemption procedures shall be handled in accordance with relevant regulations.
Retired soldiers who are self-employed and engaged in community residents' service industry shall be subject to the preferential tax policies enjoyed by laid-off workers engaged in community residents' service industry. Retired soldiers shall go through the formalities of tax reduction or exemption at the local competent tax authorities with the self-employment certification materials issued by the resettlement department of retired soldiers of the local people's government.
Baidu encyclopedia-individual industrial and commercial households pay taxes