1. Self-employed individuals are mostly small-scale taxpayers, and the VAT exemption policy is applicable; Small-scale taxpayers with taxable sales of value-added tax shall be exempted from value-added tax if their total monthly sales do not reach the value-added tax threshold stipulated by the competent departments of finance and taxation of the State Council. Urban construction tax, education surcharge and local education surcharge, as value-added tax, will also be exempted, but they need to declare and pay taxes.
2. If the value-added tax exceeds the exemption standard, the value-added tax will be reduced from 3% to 1% in 2022. Individual industrial and commercial households to provide services, to pay 5% business tax;
3. Personal income tax: the tax rate is generally between 5% and 35% according to all the production and operation income of self-employed households in the current year, excluding costs. If approved, there is no need to calculate the cost, and the tax base is sales.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, plus urban construction tax and education fee.
5. Individual industrial and commercial households shall pay enterprise income tax in accordance with relevant laws and regulations, and the enterprise income tax rate is 25%. If a non-resident enterprise has not established an institution or place in China to obtain income, or has established an institution or place, the applicable tax rate is 20%.
Individual industrial and commercial households pay taxes as follows:
1, verification and collection, that is, when the taxpayer's accounting books are not perfect, the information is incomplete and it is difficult to check the accounts, or it is difficult to accurately determine the taxpayer's tax payable for other reasons, the tax authorities take reasonable measures to verify the taxpayer's tax payable according to law, which is referred to as verification and collection. The tax authorities that have approved the collection generally impose a fixed amount on individual industrial and commercial households on a regular basis.
2, individual industrial and commercial households audit collection, that is, according to the operating income tax:
(1) Pay 5% business tax according to operating income;
(2) Urban construction tax shall be paid at 7% of the paid business tax;
(3) The education surcharge is paid at 3% of the business tax;
(4) The local education surcharge is paid at 65438+ 0% of the paid business tax;
(5) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
Other relevant provisions on tax payment by individual industrial and commercial households:
1. Under normal circumstances, individual industrial and commercial households will file tax returns in the month after their registration is completed, and zero returns will be made if they have no income.
2, individual industrial and commercial households have a regular quota collection, approved by the local tax authorities, the period is quarterly, half a year, not more than one year.
3. Individual industrial and commercial households pay taxes according to their operating income. If there is a tax-controlled invoicing system, they can complete the remote copy of tax returns for the invoice information that has been issued, and use the "VAT tax control system" to complete the copy of tax returns online. If there is no tax control plate or golden tax plate, it shall be handled at the self-service machine in the tax service hall.
4. After copying the tax, log in to the online tax service hall of the Provincial State Taxation Bureau, log in, fill in the VAT tax return form according to the "filling order" and "filling requirements", and make a declaration. It takes about 3 minutes to complete the report processing results.
5. If you sign a tripartite agreement, you can directly deduct money from the website, otherwise go to the window.
6. The wages of the owners of individual industrial and commercial households shall not be deducted before tax, and 40% of the actual business shall be used as the operating expenses that can be deducted before tax.
7. Individual industrial and commercial households with monthly income not exceeding 30,000 and quarterly income not exceeding 90,000 can be exempted from tax.
legal ground
Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (revised on 20 17).
Seventeenth taxpayers' sales did not reach the value-added tax threshold stipulated by the competent departments of finance and taxation in the State Council, and were exempted from value-added tax; Those who reach the threshold shall calculate and pay value-added tax in accordance with the provisions of these regulations.
Enterprise income tax law of People's Republic of China (PRC) (revised on 20 18).
Article 4 The enterprise income tax rate is 25%.
The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Measures for the calculation of individual income tax of individual industrial and commercial households
Article 7 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 losses allowed to make up for previous years.
Eighth individual industrial and commercial households engaged in production and business operations and activities related to production and business operations (hereinafter referred to as production and business operations) to obtain monetary income and non-monetary income, for the total income. Including: income from selling goods, income from providing labor services, income from transferring property, interest income, rental income, income from accepting donations and other income.
Other income mentioned in the preceding paragraph includes surplus income of individual industrial and commercial households, guaranteed deposit income overdue for more than one year, accounts payable that cannot be paid, accounts receivable that have been recovered after the treatment of bad debt losses, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households
Article 2 On the basis of the current preferential policies, individual income tax will be levied by half on the part of individual industrial and commercial households whose annual taxable income does not exceed 6,543,800 yuan.