Legal analysis: what is the threshold of individual income tax for individual industrial and commercial households100000 yuan? Small-scale taxpayers of small and micro enterprises, individual industrial and commercial households and other individuals have raised the threshold of value-added tax from 30,000 yuan of monthly sales to10,000 yuan, and introduced a number of new inclusive tax reduction measures for small and micro enterprises. First, greatly relax the standards of small and low-profit enterprises that can enjoy enterprise income tax concessions, and at the same time increase the intensity of income tax concessions.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.