From June 65438+ 10/day, 2023, self-employed individuals in China will pay taxes according to the new VAT tax policy. Specifically, self-employed individuals can choose simple collection or ordinary collection to pay taxes. Among them, simple collection means that self-employed individuals pay taxes according to a certain proportion of sales, and the applicable tax rate is 3% or 5%. Ordinary levy means that self-employed individuals need to calculate their sales and turnover before paying the corresponding value-added tax, and the applicable tax rate is 13%. For self-employed, how to choose the appropriate tax payment method is very important. On the one hand, the simple collection method is relatively simple and clear, and there is no need for complicated accounting of sales, but the tax rate is relatively high. On the other hand, the common collection method requires complicated accounting work, but the tax rate is relatively low. Self-employed individuals can choose their own tax payment methods according to their own conditions. In addition, the self-employed also need to note that the scope of application of the new VAT tax policy includes some service industries and manufacturing industries. For the self-employed in other industries, the tax policy may be different. It should be pointed out that self-employed individuals should abide by the relevant tax laws and regulations of the state and fulfill their tax obligations. If they violate the tax regulations, they will be fined and postponed. At the same time, it is suggested that self-employed individuals seek the help of professional tax and financial consultants in the tax payment process, so as to better understand tax policies and avoid unnecessary risks.
What tax reduction and exemption measures can self-employed people enjoy? Self-employed individuals can enjoy corresponding tax preferential policies according to their own conditions, including: inclusive tax preferential policies for small and micro enterprises, reduction of 3% value-added tax policy, and exemption from value-added tax policy. Specific inquiries can be made according to the region and industry where the self-employed individuals are located.
Paying taxes by self-employed individuals is one of the things that operators need to pay attention to. It is the key to reduce risks and improve the sustainable development ability of enterprises to abide by the relevant national tax laws and regulations and conduct compliant tax operation and financial management. Therefore, it is suggested that self-employed individuals keep abreast of the latest national tax policies and regulations, work closely with professional tax and financial consultants, optimize tax payment strategies and processes, and lay a solid foundation for the long-term development of enterprises.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.