1, tax liability of self-employed: for self-employed individuals with sound reconciliation certificates and accurate accounting, the tax authorities shall conduct audit collection; For self-employed individuals whose production and operation scale is small and they really have no ability to establish accounts, the tax authorities will impose regular quota collection; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection;

2. Tax standard for self-employed: 3% value-added tax is paid for goods sold and 5% business tax is paid for services provided; At the same time, pay urban construction tax and education surcharge according to the sum of the paid value-added tax and business tax; And pay about 2% personal income tax; If the monthly income is less than 5,000 yuan, it is exempt from value-added tax or business tax, and urban construction tax and education surcharge are also exempted;

3. Regular fixed tax payment for self-employed: Usually, individual industrial and commercial households implement fixed tax, that is, they pay taxes at a fixed amount every month, which is not linked to income.

Announcement on Issues Concerning Exemption of Small and Micro Enterprises from VAT

Article 5 Small-scale taxpayers of value-added tax shall separately account for the sales of goods or processing, repair and replacement services and sales of services and intangible assets. If the monthly sales of small-scale VAT taxpayers selling goods or processing, repair and replacement services do not exceed 30,000 yuan [paying 90,000 yuan quarterly], and the monthly sales of sales services and intangible assets do not exceed 30,000 yuan [paying 90,000 yuan quarterly], from 20 18 1 month 1 day to 2020 12. The self-employed economy cannot enjoy this preferential policy. Announcement on Issues Related to Exemption of Small and Micro Enterprises from VAT and Business Tax, small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan [including 30,000 yuan, the same below] shall be exempted from VAT or business tax in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter, whose quarterly sales or turnover does not exceed 90,000 yuan, shall be exempted from VAT or business tax according to the provisions of the above documents.

Article 8 Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan [including 30,000 yuan, the same below] shall be exempted from VAT or business tax in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter, whose quarterly sales or turnover does not exceed 90,000 yuan, shall be exempted from VAT or business tax according to the provisions of the above documents.