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Large-scale self-employed approved levy park

Tax examination and approval of individual industrial and commercial households

I. Target audience

1. Applicable to information such as tax payable, declaration method, declaration period, payment period, approval and collection method of newly registered self-employed households and temporary registered households.

2. Suitable for self-employed. Temporary registered households apply for quota adjustment or change the collection method.

Two. information needed

1. Application for Write-off of Double Fixed Account Business (Investigation)

2. Value-added tax provides a notice of approval for regular and fixed payment of value-added tax or a notice of failure to reach the threshold.

Three. Treatment process

Four. preventive measure

1. Self-employed individuals who apply for regular and fixed tax collection shall, within 3 months from the date of tax registration or temporary tax registration, apply to the competent local tax authorities for approval of the tax collection method. If the declaration formalities are not completed within the time limit, the competent local tax authorities may verify the tax payable according to the facts.

2. Taxpayers who apply for tax recognition for the first time shall declare and pay taxes according to law before the tax authorities complete the examination and approval.

3. If two households apply for quota adjustment, the competent tax authorities shall conduct a review in accordance with the prescribed procedures within 30 days from the date of receiving the application, and the original approved tax quota shall not be suspended during the review period. If the investigation is consistent with the application of the operator, the tax payable shall be adjusted reasonably according to the principle of first quota and then adjustment. If the situation is inconsistent, it will not be adjusted.

4. The taxpayer's production and business scope. Major changes have taken place in the main business, or the tax payable or the tax payable has been adjusted by 20%, and an application should be made to the tax authorities in time to adjust the determined tax payable or taxable income.

5 taxpayers have objections to the approved taxes or the actual business activities are beyond the scope of the approved taxes, and should take the initiative to learn from the competent tax authorities.

Verb (abbreviation of verb) consulting method and statement

1. Telephone number of tax hall of each tax branch:

Cheng Nan 2242979; John Wan 228789;

Guancheng 2248836; Shilong 86028047;

nave 88 1750； Ma Yong 882933; _88875007

Shijie 86638038; Tao _ 88836082; Hongmei 88848655

Houjie 858167; Shatin 8860208;

Liaobu 83529006; Dalang 83187023;

Qingxi 8773203; Tangxia 8729075; Fenggang 8777222;

Xie Gang 876749; Changping 83077;

Hengli 8371018; Dongkeng 8380622;

Shipai 865612; Chashan 8648623; Songshan Lake 22893123;

Wangniudun 8858153; Dalingshan 8562788; Zhangmutou 8714007;

2. Tax service hotline of Dongguan Local Taxation Bureau: 12366-2

Disclaimer: If the contents of this guide are inconsistent with the actual operating procedures (including the required materials), the actual operating procedures (including the required materials) shall prevail. In the process of implementation, if you need to inquire or reflect the relevant situation, please log on to the Dongguan local tax website or call 12366-2.

Individual industrial and commercial households tax approval is divided into the following three situations:

1. Regular quota collection

In other words, the taxpayer's tax payable is approved by the tax authorities. Mainly suitable for production. It is mainly applicable to small-scale individual industrial and commercial households that do not meet the requirements of the Interim Measures for the Administration of Account Establishment for Individual Industrial and Commercial Households, as well as eligible individual industrial and commercial households and partnership enterprises.

2. Approved collection rate

In other words, according to the taxpayer's income, multiplied by the approved levy rate, the specific levy rate varies from region to region and industry.

For self-employed, I suggest you go to the Electronic Taxation Bureau-My Information-Tax Identification Information to check the verification of individual income tax.

(1) If the actual sales volume is lower than the taxable turnover, the taxable amount shall be obtained based on the taxable turnover and the approved tax rate;

(2) If the actual sales amount is higher than the taxable turnover, the taxable amount shall be obtained according to the actual sales amount and the approved tax rate.

(3) Audit collection

That is, declare the amount paid by yourself, and after verification by the tax authorities, refund more and make up less. Mainly applicable to account books. Voucher. The financial accounting system is relatively perfect, and it can belong to the self-employed to calculate the tax payable.

Taxable amount = total annual income-taxable amount of cost and expense = (total annual income-cost and expense) * tax rate-quick deduction

Cost refers to the consumption of sales costs, sales expenses, business expenses and so on in the business activities of individual households. Such as: procurement of raw materials, etc.

Cost refers to the sales expenses incurred by self-employed individuals in their business activities, except that management expenses and financial expenses have been included in cost-related expenses. For example, the deductions for utilities, store rent, purchase of packaging boxes or bags, printing of leaflets, transportation, meal expenses for receiving suppliers, cigarettes and alcohol are also cumulative.

Note: Individuals, rural cooperatives and farms engaged in the production and sales of self-produced agricultural products are tax-free industries and can provide invoices. Neither individuals nor companies should save costs for the time being. Or they are too troublesome to provide formal invoices for purchase. Or they don't need an invoice, and then put the debt into the account, which eventually leads to higher costs. Invoices are responsibilities and invoices are rights and interests.

How do self-employed individuals approve the collection?

There are two ways for self-employed individuals to check and collect: (1) Fixed amount collection: mainly for self-employed individuals, income tax is directly checked and approved. (2) Collection of approved taxable income: mainly for general taxpayers, the income tax is calculated and paid according to the specific amount of total income or cost. Calculation method: income * approval rate * tax rate-quick deduction

1. What is the approved collection of self-employed?

(1) Self-employed: Companies in China are generally divided into corporate enterprises and non-corporate enterprises. Among them, the self-employed are non-corporate enterprises, all of which are called self-employed and bear unlimited joint liability, which is different from the corporate enterprises. Shareholders of the company shall bear limited liability.

(2) Income tax from the perspective of tax law: In the tax law, the characteristics of individual operators belong to individuals, and they pay personal income tax. The tax item is "operating income", and they don't pay enterprise income tax.

(3) Approved self-employed:

1 compliance process: the main company signs a service contract with the self-employed

2 Capital flow: the main company pays the bill for the self-employed (indicate the expenses)

3 invoice flow direction: self-employed individuals issue invoices to the main enterprise (special tickets can be issued)

2. Under what circumstances does the approved levy apply?

From the perspective of tax planning, the approved levy is generally applicable to sole proprietorship enterprises, individual operators and partnerships. The above-mentioned three types of enterprises do not need to pay enterprise income tax, but only need to pay "operating income" and pay personal income tax according to regulations, and enjoy the verification and collection of personal income tax, so the tax payment cost will be greatly reduced.

The approved levy is very suitable for industries with high personnel costs such as advertising, design, Internet, real estate agency, consulting management, cultural media, some projects and architectural design.

3. What are the advantages of the self-employed approved levy?

(1) Less tax. Low tax rate: self-employed individuals do not need to pay enterprise income tax and dividend tax, but only pay individual business income tax, value-added tax, additional tax, value-added tax 1%, additional tax 0.06%, individual business income tax 0.25%-2. 19% after approval, and the comprehensive tax rate generally does not exceed 3%. Effectively solve the problems of year-end bonus, shareholder dividend, high tax on equity transfer and high pressure on social security expenses;

(2) Private transfer: after paying taxes, it can be directly transferred to a private card for free disposal, without paying other dividend taxes, and dealing with the problem that shareholders' loans are not returned in time;

(3) Handling of the invoice problem: The income tax of the company's personal production and operation can also be approved and collected. No matter how the company's income is, it can be directly verified according to the invoice amount of the enterprise. Costs and profits can be handled. The company has no tickets, and the rebate and logistics tickets are not in compliance.

If the tax authorities agree to manage according to your business location, industry, scale and sales situation, then they will set the standards for verification and collection, and if they do not meet the requirements, they will conduct audit and collection.

What is the approved levy standard for self-employed?

Self-employed approved collection standards are as follows:

1. If the monthly turnover is less than 20,000 yuan, it will be 0% at the time of payment;

2. If the monthly turnover is between 20,000 yuan and 50,000 yuan, the part exceeding 20,000 yuan shall be paid at the approved tax rate of 0.6% of the individual income tax of individual households, and the part less than 20,000 yuan shall not be taxed;

3. If the monthly turnover is between 50,000-65,438+10,000 yuan, the part exceeding 20,000 yuan shall be taxed at the approved tax rate of individual income tax of individual households 1%, and other departments shall not pay taxes;

4. If the monthly turnover exceeds 6,543,800 yuan, the individual income tax of self-employed households shall be paid at the approved tax rate of 654.38+ 0.8% for the part exceeding 20,000 yuan.

Measures for the administration of regular fixed tax collection for individual industrial and commercial households

second

The term "quota collection of individual industrial and commercial households" as mentioned in these Measures refers to the tax authorities' collection according to law. According to the administrative regulations and these measures, the self-employed determine the taxable amount in a certain business place and within a certain business scope, based on the approved taxable turnover (including turnover) or income (hereinafter referred to as quota). "

How to check individual industrial and commercial households' individual tax?

There are two ways to understand the approved levy of individual operators: (1) fixed levy: mainly for individual operators, directly approve income tax. (2) Collection of approved taxable income: mainly for general taxpayers, the taxable income is calculated and paid according to the specific amount of total income or total cost and the pre-approved taxable income. You can refer to this answer. Specifically, I suggest you consult professional organizations, such as intermediaries, to learn more about policy changes and make professional suggestions.

What is the standard for self-employed individuals to be approved for expropriation?

Legal analysis: the monthly turnover income of self-employed households is divided into four categories:

1. If the monthly turnover is less than 20,000 yuan, pay 0%;

2. If the monthly turnover is between 20,000 yuan and 50,000 yuan, the individual income tax shall be paid at the rate of 0.6% for the part above 20,000 yuan, and the part below 20,000 yuan shall not be taxed;

3. If the monthly turnover is between 50,000-65,438+10,000 yuan, the part exceeding 20,000 yuan shall be taxed according to the approved tax rate of individual income tax of individual households 1%, and the other parts shall remain unchanged;

4. If the monthly turnover exceeds 6,543,800 yuan, the personal income tax rate shall be 654.38+ 0.8%.

Legal basis: Tax Administration Law

Article 28 The tax authorities shall collect taxes according to law. Administrative regulations stipulate that taxation shall not be illegal. The provisions of administrative regulations include stopping collection, levying more, levying less, delaying collection or apportioning. The agricultural tax payable shall be paid according to law. Approve the provisions of administrative regulations.

Article 29. Taxpayers and tax authorities act in accordance with the law. No unit or individual may levy taxes except those entrusted by administrative regulations.

Article 30 Withholding agents. Provisions of administrative regulations. Duty to collect taxes. There is no provision for payment in administrative regulations. The tax authorities shall not require tax collection units and individuals to fulfill their tax obligations. Withholding agents shall fulfill their tax obligations according to law. Taxpayers shall not refuse to pay taxes. If the taxpayer refuses, the withholding agent shall immediately report to the tax authorities. The tax authorities shall, in accordance with the provisions, pay the handling fee to the withholding agent.