Periodic fixed-amount collection is for individual industrial and commercial households that do not have account books. The tax authorities shall determine the taxable business volume or income of the taxpayer within a certain business period in accordance with the law and procedures to determine the amount of tax payable. Way. Factors affecting its personal income tax are turnover and personal income tax collection rate. The tax authorities shall determine the quota based on the business scale, business area, business content, industry characteristics, management level and other factors of the regular quota households.
Personal income tax levies on individual industrial and commercial households includes four aspects of production and business income:
1. Urban and rural individuals who have been approved by the industrial and commercial administration department to open business and obtain a business license Industrial and commercial households, income derived from production and operations in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
2. Individuals obtain business licenses with approval from relevant government departments and engage in school running, medical treatment, consulting and other paid service activities.
3. The income obtained by other individuals from engaging in individual industrial and commercial production and operations shall be the income earned by individuals from temporarily engaging in production and operation activities.
4. Various taxable incomes related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
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