Of course, no matter whether your personal studio is self-employed or independent, you have to pay taxes.
5 1 tax reminder, generally speaking, individual studios need to pay value-added tax, additional tax, personal income tax, etc.
Attention! Personal studio (self-employed or independent) has two special tax knowledge:
1, no need to pay enterprise income tax
According to Article 1 of the Enterprise Income Tax Law of the People's Republic of China, within the territory of the People's Republic of China, enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law. This Law is not applicable to sole proprietorship enterprises and partnership enterprises.
2. Individual income tax can be approved and levied.
As we all know, individual studios (sole proprietorship enterprises) need to pay personal income tax according to "operating income".
An excessive progressive tax rate of 5% to 35% is applicable.
However, if a personal studio is set up in the tax preferential park through the 5 1 tax hosting cloud, the collection can be approved.
For example, a personal studio is a sole proprietorship enterprise with an annual income (including tax) of10 million yuan.
The specific tax payment details are as follows:
Value-added tax: 1 00/1 .01* 1% = 0.99 million (Remarks: from 202 1 year/month1day, except for Hubei Province.
Additional tax: 0.99*5%=0.05 million (Note: local county and town)
Personal business income tax:100/1.01* 10% * 20%-1.05 = 0.93 million (Note: the approved taxable income rate is10%).
Total tax payment: 0.99+0.05+0.93= 1.97 million.
From the above, it can be seen that individual studios need to pay taxes, but if tax planning can be carried out in advance, taxes can be saved reasonably!