What does individual industrial and commercial households mean?
In accordance with the relevant provisions of the state, obtain a business license and engage in production, catering, repair, sales and other industries independently.
Tax standards for individual industrial and commercial households:
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
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. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
Do self-employed people have to pay taxes?
Self-employed individuals are free-running industries, but they also need to pay taxes and cannot evade taxes. The tax authorities generally implement the regular quota method for self-employed, that is, the tax payable for one month is approved according to the region, lot, area and equipment. Sales of goods are subject to 3% value-added tax, services are subject to 5% business tax and personal income tax is about 2%.
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. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately account for them. Self-employed individuals with sound reconciliation vouchers and accurate accounting shall be collected by the tax authorities through audit; For self-employed individuals with small scale of production and operation and no ability to set up accounts, the tax authorities will impose a fixed amount on them regularly; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection.
The above is the relevant content of what individual industrial and commercial households mean. I believe that friends who are preparing to handle these businesses for the first time feel cumbersome, right? For more information about individual industrial and commercial households, please consult Mande Enterprise Services.