First, it is levied by auditing accounts
1. Main tax: 5% business tax is paid according to income.
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the business tax (5% for counties and towns, 1% for townships and villages);
(2) education surcharge is paid at 3% of the business tax paid;
(3) local education surcharge is paid at 1% of the business tax paid;
3. Pay individual income tax according to business income.
second, the tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is to say, they will give you the amount of tax payable for one month according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations.
If the monthly income is below 3W yuan, business tax, urban construction tax and education surcharge will be exempted.
also:
the business address can be registered in your own home, but you must provide proof of ownership.
Your business only involves local taxes, and you don't need to go to the national tax. You don't need to register for fire protection in your business scope, and self-employed individuals are not strict about accounts.
it belongs to commerce or processing industry, and the main tax is 3% of value-added tax, which is levied according to the tax verification method:
first, the tax levied by auditing accounts
1, the main tax: 3% of value-added tax is paid according to income
2, and the additional tax
(1) the urban construction tax is paid at 7% of value-added tax (5% for counties and towns, and townships)
(2) education surcharge is paid at 3% of the value-added tax;
(3) local education surcharge is paid at 1% of the value-added tax;
3. Pay individual income tax according to business income.
second, the tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is to say, they will give you the amount of tax payable for one month according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations.
If the monthly income is below 3W yuan, VAT, urban construction tax and education surcharge are exempted.