You can apply for personal income tax for production and operation according to your income.

What are the provisions for the verification and collection of individual income tax?

1, non-cash approval

Article 8 of the regulations for the implementation of the individual income tax law: the forms of personal income include cash, physical objects, securities and other forms of economic benefits; If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate. If there is no physical voucher or the price indicated on the voucher is obviously low, the taxable income shall be verified with reference to the market price; If the income is securities, the taxable income shall be verified according to the par price and market price; If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.

2. Confirmation of operating income

Paragraph 3 of Article 15 of the Regulations for the Implementation of the Individual Income Tax Law: If you engage in production or business activities and fail to provide complete and accurate tax payment information, you cannot correctly calculate the taxable income or tax payable, the competent tax authorities shall verify the taxable income or tax payable.

Article 16 of the Measures for the Taxation of Individual Income Tax for Individual Industrial and Commercial Households: Individual industrial and commercial households shall separately account for production and business expenses and personal and family expenses in their production and business activities. For expenses that are difficult to distinguish between production and operation and personal and family life, 40% of them should be deducted as expenses related to production and operation.

3. Recognition of income from property transfer

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.67 (20 14) Measures for the Administration of Individual Income Tax on Equity Transfer (for Trial Implementation)

Eleventh in any of the following circumstances, the competent tax authorities can verify the income from equity transfer:

(1) The declared income from equity transfer is obviously low without justifiable reasons;

(2) Failing to file tax returns within the prescribed time limit, or failing to file tax returns within the time limit ordered by the tax authorities;

(3) The transferor is unable to provide or refuses to provide relevant information on the income from equity transfer;

(4) Other circumstances in which the income from equity transfer should be verified.

Article 14 The competent tax authorities shall, in turn, verify the income from equity transfer according to the following methods:

(1) net assets verification method (2) analogy method (3) other reasonable methods.

Paragraph 3 of Article 16 of the Regulations for the Implementation of the Individual Income Tax Law: If the taxpayer cannot provide complete and accurate proof of the original value of the property and the original value of the property cannot be determined by the method specified in paragraph 1 of this article, the original value of the property shall be verified by the competent tax authorities.

Guo Shui Fa [2007] No.38 "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening and Regulating the Collection of Individual Income Tax on Individuals Obtaining Auction Income" IV. If the taxpayer cannot provide legal, complete and accurate proof of the original value of the property and cannot correctly calculate the original value of the property, the personal income tax shall be calculated and paid at the rate of 3% of the transfer income; If the auction items are cultural relics returned overseas as recognized by the cultural relics department, personal income tax shall be calculated and paid at 2% of the transfer income.

Guo Shui Fa [2006] 108 "Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection of Individual Income Tax on Income from Individual Housing Transfer"

2. Taxpayers can deduct the original value of the house, the tax paid in the process of house transfer and related reasonable expenses from the income of valid documents such as the original house purchase contract and invoice after the tax authorities have audited the taxable income of individual income tax.

(3) Reasonable expenses refer to the expenses actually paid by taxpayers in accordance with regulations, such as house decoration expenses, housing loan interest, handling fees, notarization fees, etc.

1. Pay for house decoration. If the taxpayer can provide a unified tax invoice for the actual payment of decoration expenses, and the name of the payer listed on the invoice is consistent with the name of the owner of the transferred house, the decoration expenses actually incurred before the transfer of the transferred house can be deducted within the following specified proportion after the examination and approval by the tax authorities:

(1) purchased public housing and affordable housing: the maximum deduction limit is15% of the original housing value;

(2) Commercial houses and other houses: the maximum deduction limit is 10% of the original value of the house. The house originally purchased by the taxpayer is a decoration house, that is, if the contract indicates that the house price includes decoration expenses (floor paving, sanitary ware and kitchen utensils assembly, etc.). ), the decoration expenses shall not be deducted.

Guo Shui Fa [2006] 108 "Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection of Individual Income Tax on Income from Individual Housing Transfer"

3. Taxpayers can't provide complete and accurate proof of the original value of the house, and can't correctly calculate the original value of the house and the tax payable. The tax authorities can collect the approved tax according to the provisions of Article 35 of the People's Republic of China (PRC) Tax Collection and Management Law. That is, according to a certain proportion of the taxpayer's housing transfer income, the payable personal income tax is approved. The specific proportion is determined by the provincial local taxation bureau or the prefecture-level local taxation bureau authorized by the provincial local taxation bureau within the range of 1% ~ 3% of housing transfer income according to the taxpayer's location, geographical location, construction time, housing type, average house price level and other factors.

4. Examination and approval of labor remuneration

Caishui [20 18] 164 Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law III. Policy on commission income of insurance salesmen and securities brokers: the commission income obtained by insurance salesmen and securities brokers belongs to labor remuneration income, and the balance after deducting 20% of expenses from income excluding value-added tax is income, and the income is deducted from exhibition cost and additional tax.

5. Verification of salary income

Guo Shui Fa [2000] 149 "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Business Issues Related to Individual Income Tax of Employees in Law Firms"

5. Lawyers who are employees of the law firm share the income with the law firm according to the prescribed proportion. Law firms do not bear the expenses incurred by lawyers in handling cases (such as transportation fees, information fees, communication fees, hiring personnel, etc.). ). The residual income after deducting the handling expenses in accordance with the provisions of the second paragraph of this article shall be merged with the wages paid by the law firm, and personal income tax shall be levied according to the tax item of "income from wages and salaries".

The standard for lawyers to deduct case handling fees from their income share shall be determined by provincial local tax bureaus within 30% of lawyers' income share in the current month according to the overall situation of local lawyers' case handling fees, the income share between lawyers and law firms and other relevant reference factors.

Can ordinary taxpayers approve individual income tax? Specifically, what should the general taxpayer do with the approved personal income tax, what requirements are there, or the provisions of financial accounting, etc. If financial accountants feel that they don't understand anything, they can also consult professional accounting teachers one-on-one directly through the website consultation system.