In our country, as long as individuals or business organizations have income at home and abroad, they must pay taxes according to law. Individuals pay personal income tax and enterprises pay corporate income tax. I. Individual industrial and commercial households' individual tax rate How many individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax authorities, and the excessive progressive tax rate of 5% to 35% is applicable. For individual industrial and commercial households with sound reconciliation certificates and accurate accounting, the tax authorities shall levy an audit on them; For individual industrial and commercial households with small scale of production and operation and no ability to establish accounts, the tax authorities shall impose a regular quota collection on them; Individual industrial and commercial households with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection. 1, Audit Collection: Individual industrial and commercial households are required to set up account books, keep accounts according to legal and valid vouchers, calculate taxable income according to the total income minus costs, expenses and losses when paying individual taxes, and then calculate and pay individual taxes according to the applicable tax rate. 2. Regular quota collection: For individual industrial and commercial households without account books, the tax authorities shall verify the taxable business amount or income of taxpayers in a certain operating period according to law and procedures, so as to determine their taxable amount. The factors that affect their personal income tax are turnover and personal income tax collection rate. Second, the characteristics of individual industrial and commercial households 1, the main body of individual industrial and commercial households is individual workers, which is a legal form of individual economy. "Household" includes both individual workers and families engaged in industrial and commercial labor management. 2. Individual industrial and commercial households must engage in business activities within the scope permitted by law. According to the current laws and policies, the business activities here include industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries. However, no matter what kind of industrial and commercial activities mentioned above, they should be carried out within the scope permitted by law in order to be protected by law. At the same time, it is necessary to carry out production and business activities in accordance with the production and business operation mode, project and scope approved and registered by the administrative department for industry and commerce. In production and business activities, we must also abide by the laws, regulations and policies of the state. 3, individual industrial and commercial households must be approved and registered according to law. The qualification of individual industrial and commercial households is not obtained by operation, but by certain conditions and legal procedures. This is because individual industrial and commercial households are not a simple repetition of individual citizens or families, but a kind of existence with certain financial and human factors. After obtaining a business license, you can engage in industrial and commercial activities abroad. It is strictly prohibited to operate without a license and transfer the business license for profiteering and other illegal acts. The audit of the industrial and commercial department is mainly to examine whether the business project applied for conforms to the provisions of the state and whether the applicant has the conditions to engage in the business. Only after passing the examination can the business license be approved. According to the Supreme People's Court's judicial interpretation, the registration of the administrative department for industry and commerce must reflect the real situation. "Individual industrial and commercial households, although wrongly registered as collective-owned enterprises by the administrative department for industry and commerce, should be treated as individual industrial and commercial households." In real life, there are individual industrial and commercial households listed on the market and engaged in counterfeit business, which has a certain impact on the correct implementation of national tax, credit and preferential policies. 1March, 1999 15, the revised constitution clearly stipulates: "The non-public economy such as individual economy and private economy within the scope of law is an important part of the socialist market economy. The state protects the legitimate rights and interests of individual economy and private economy. The state guides, supervises and manages the individual economy and the private economy. " This is of great significance for protecting their legitimate rights and interests according to law, ensuring the healthy development of individual economy, prospering socialist market and stabilizing social and economic order. According to China's current laws, all unemployed youth with urban hukou can apply for self-employment except cadres and workers who are not allowed to engage in self-employment. Retired workers who have skills and business experience urgently needed by society and can teach skills can also apply for self-employment. Employees who resign or leave without pay may apply for self-employment. Rural residents may not apply to become individual industrial and commercial households. Individual industrial and commercial households engaged in catering and food industry need to obtain the hygiene license of the food hygiene supervision institution and the health examination certificate of employees. Those engaged in industries with strong technology, such as key matching and lettering, need to be examined and approved by the local public security organs. In China, individual partnerships are also registered as individual industrial and commercial households. The relevant regulations of the State Administration for Industry and Commerce point out: "In the future, those who apply for partnership business, who do not exceed the scale stipulated by the state for individual economy, whether they hire helpers, take apprentices or raise funds for business, will be handled according to the regulations for individual businesses." 4. As a form of civil subject, individual industrial and commercial households enjoy personal rights and property rights related to personal rights. Individual industrial and commercial households can take up shop names and participate in civil activities in the name of their shop names. They can sue or respond to the people's court and become litigants; They can become taxpayers; They can open accounts in banks or credit cooperatives and become account holders; They can sign various contracts and become the parties to the legal relationship of the contract. It should also be noted that in civil litigation, individual industrial and commercial households with a brand name should take the head of household (owner) registered in the business license as the litigant, and indicate the head of household with a brand name in the litigation documents. All civil acts carried out in the name of "brand name" are the acts of individual industrial and commercial households. The name of individual industrial and commercial households need not include the names of themselves or their family members, but generally it cannot be preceded by words such as "China", "XX Province" and "XX City (County)" which are easy to cause misunderstanding among the relative people. Individual industrial and commercial households must apply to the original registration authority for registration of change if they want to change their shop names. Individual industrial and commercial households are registered in the original registration authority, accepted by the administrative department for industry and commerce in different places, and can operate in areas other than the place of registration after obtaining the temporary business license. Individual industrial and commercial households shall go through the formalities of "closing down" and hand in their business licenses. Those who suspend business for more than 6 months by themselves shall have their business licenses confiscated by the registration authority. Income from the production and operation of individual industrial and commercial households refers to: (1) income from the production and operation of urban and rural individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries approved by the administrative department for industry and commerce. (2) Income obtained by individuals who have been approved by relevant government departments and obtained licenses to engage in school running, medical care, consulting and other paid service activities. For example, the income obtained by individuals from various private cultural and educational and technical specialized schools approved by the competent department of culture and education; Income obtained by individuals from various private clinics approved by the health authorities; Income obtained by individuals from various types of consulting and other business operations approved by other business authorities. (three) other individuals did not obtain a business license from the administrative department for Industry and commerce, but temporarily engaged in individual industrial and commercial production and management income. (4) Individual industrial and commercial households and individuals have obtained various taxable income related to production and operation. According to the law, it can be known that individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax authorities, and the excessive progressive tax rate of 5% to 35% is applicable.

Legal objectivity:

Law of the People's Republic of China on the Administration of Tax Collection

Article 15

Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register and issue tax registration certificates on the day they receive the declaration.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.