1. How do individual industrial and commercial households pay taxes?
Just go to the tax bureau and bring the ticket, the copy of the tax registration certificate and the official seal to the tax bureau to fill out the form and declare. After opening online tax returns, you can ask the tax bureau to transfer money online (this requires the basic household to sign a tax deduction agreement with the bank). Those engaged in production, processing and commodity circulation should pay value-added tax to the national tax, urban construction tax, education surcharge and personal income tax to the local tax.
If you are engaged in service, construction, catering, etc. Except for production, processing and sales, only local tax, business tax, urban construction tax, education surcharge and personal income tax need to be paid, and national tax is not required.
Two, the specific tax situation of individual industrial and commercial households.
1. There are two ways for individual industrial and commercial households to pay taxes: audit collection and regular quota collection.
2. Applicable conditions for audit collection: complete accounting vouchers and accurate accounting.
Applicable conditions for periodic fixed-rate collection: individual industrial and commercial households with small scale of production and operation, no ability to establish accounts, and certain circumstances, the tax authorities have the right to verify their tax payable and implement it after verification and collection.
3. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.35 "Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" and No.707 "Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China", the taxable income is the total income of individual industrial and commercial households in each tax year, after deducting costs, expenses, taxes, losses, other expenses and allowable losses in previous years.
Due to the small scale of production and operation of self-employed households, the level and foundation of financial accounting are low. At present, most of the personal income tax on the income of self-employed households is still approved by the grass-roots tax authorities, and the proportion of audit collection is low. Therefore, this taxation method is currently only applicable to self-employed individuals who carry out auditing and taxation.
4. Individual income tax shall be calculated and paid according to the five-level excessive progressive tax rate of 5%-35% of the operating income of individual industrial and commercial households.
In 2065438+2009, the expense deduction standard was raised, and additional deduction can be made. This is mainly for the situation of audit collection. The previous expense deduction standard was 3500 yuan/month. Now because the tax exemption has also increased, the self-employed deduction standard has become 5000 yuan/month. In addition, the six special additional deductions for individual taxes this year are also applicable to self-employed individuals when calculating production and business income.
5. For self-employed individuals who are subject to regular quota collection, the tax authorities shall verify the monthly tax payable of the enterprise according to the region, lot, area and equipment. If it does not exceed this amount, it will be taxed according to this amount. If it exceeds this amount, it will be taxed according to the actual amount.
6. Since April 1 2065438, the national local tax system of Golden Tax Phase III has been merged into the database, and the system has cancelled the regular quota collection module. All self-employed individuals will gradually change from regular quota collection to audit collection, so the self-employed individuals are relatively standardized from the beginning.
Individual industrial and commercial households should pay individual income tax in accordance with the standards stipulated by tax laws and regulations, and the specific tax payment standards need to be determined in combination with the actual turnover. In judicial practice, individual industrial and commercial households can enjoy certain preferential policies of individual income tax rate and consult the tax authorities.