The payment method of regular quota is relatively simple, that is, individual industrial and commercial households pay fixed taxes according to the prescribed standards every month, and it is not necessary to calculate taxes according to actual operating income every time. According to the industry, scale, region and other factors of individual industrial and commercial households, the payment standard of regular quota will be different. Generally speaking, individual industrial and commercial households who regularly pay a fixed amount need to pay taxes to the tax authorities within the time specified by the tax authorities, and submit corresponding tax return forms and materials.
Self-employed regular quota refers to a tax method levied by the state to reduce the burden on small and micro enterprises and individual industrial and commercial households according to the output value or sales volume and turnover approved by the tax authorities. The regular quota standards of self-employed individuals vary according to factors such as regions, industries and taxes. The specific criteria are as follows:
1. Geographical factors: the regular quota standards of self-employed individuals in different regions are also different, which are mainly adjusted according to the economic level and tax policies of the regions;
2. Industry factors: the regular quota standards of self-employed individuals in different industries are also different, which are mainly adjusted according to industry characteristics and tax policies;
3. Tax factors: the quota standards of different taxes are also different, which are mainly adjusted according to the tax object and tax policy.
To sum up, the regular quota standards for self-employed individuals are approved by the tax authorities according to relevant policies and regulations, and the specific standards vary according to factors such as regions, industries and taxes. If you need to know the specific self-employed regular quota standard, you can consult the local tax department or tax professionals for more detailed information.
Legal basis:
"People's Republic of China (PRC) * * * individual industrial and commercial households tax collection and management measures" the first.
In order to standardize and strengthen the management of regular quota collection of individual industrial and commercial households (hereinafter referred to as regular quota collection), fair tax burden, protect the legitimate rights and interests of individual industrial and commercial households, and promote the healthy development of individual economy, these measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation.
second
The term "quota collection for individual industrial and commercial households" as mentioned in these Measures refers to a tax collection method in which the tax authorities, in accordance with the provisions of laws, administrative regulations and these Measures, verify the taxable business amount (including business quantity) or income (hereinafter referred to as quota) of individual industrial and commercial households in a certain business place, a certain business period and a certain business scope, and use this as a tax basis to determine their taxable amount.