The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. ?
The method of regular quota collection is generally approved by the tax authorities after democratic appraisal according to the taxpayer's previous tax payment situation and business trend before each tax payment begins. Usually a season is fixed and a month is harvested. The approved quarterly tax amount is generally unchanged, and the monthly tax payable must be paid on schedule. Taxpayers may apply to the originally approved tax authorities for appropriate adjustment of the tax payment quota if their business conditions do change greatly.
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Tax-related preferences and matters of individual industrial and commercial households:
1, individual industrial and commercial households have suffered heavy losses due to serious natural disasters, and their income from production and operation can be given appropriate personal income tax relief and care within 1-3 years after being recognized by the local tax bureaus of cities and counties.
2. Laid-off workers from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries may be exempted from personal income tax 1 year upon examination and approval by the local tax authorities. Laid-off workers in urban collective enterprises can refer to the implementation.
3. The tax authorities are responsible for the approval of the quota. According to the division of tax collection and management scope, the taxable business amount of fixed-term households paying value-added tax and consumption tax shall be approved by the State Administration of Taxation; The taxable income, income or collection rate of fixed-term households paying business tax shall be approved by the local taxation bureau.
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Baidu Encyclopedia-Regular Quota