1 Do self-employed individuals have to pay enterprise income tax?
A: No.
According to Article 4 of the Measures for Paying Individual Income Tax for Individual Industrial and Commercial Households (Order No.35 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China), "Individual industrial and commercial households take the owner as the taxpayer of individual income tax." Therefore, individual industrial and commercial households do not need to pay enterprise income tax.
Can a self-employed person register as a general taxpayer?
A: Yes.
Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that individual operators who have sound accounting and can provide accurate tax payment information can be identified as general taxpayers upon their application and approval by the branch directly under State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Do self-employed people need to open an account?
A: Yes.
The Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households (OrderNo. 17 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)) stipulates: "Individual industrial and commercial households with fixed production and business premises engaged in production and business operations shall set up, use and keep account books and vouchers in accordance with the provisions of laws, administrative regulations and these Measures, and keep accounts according to legal and valid vouchers."
Focus! The establishment of accounts is divided into double accounts and simple accounts. How to distinguish them?
The registered capital is more than 200,000, and the turnover is more than 40,000. If one of them is satisfied, a double-entry account must be established.
(a) the registered capital of more than 200 thousand yuan;
(2) Taxpayers sell VAT taxable services or the monthly sales (business) amount of business tax taxpayers is more than 40,000 yuan; The monthly sales of VAT taxpayers engaged in the production of goods are more than 60,000 yuan; The monthly sales of VAT taxpayers engaged in the wholesale or retail of goods are above 80,000 yuan.
What is a double entry account?
A double account is the opposite of a simple account. It consists of general ledger, subsidiary ledger, journal and so on. The cash account book, deposit journal and general ledger in double entry account must use customized version, and other account books can choose loose-leaf account books according to actual business conditions.
If the registered capital is below 200,000, or the turnover is below 40,000, you can choose a simple account.
(1) The registered capital is between 654.38 million yuan and 200,000 yuan;
(2) The monthly sales (business) amount of taxpayers selling VAT taxable services or business tax is10.5 million yuan to 40,000 yuan; The monthly sales of VAT taxpayers engaged in the production of goods are between 30,000 yuan and 60,000 yuan; The monthly sales of VAT taxpayers engaged in the wholesale or retail of goods are between 40,000 yuan and 80,000 yuan.
What is a simple account?
Simple accounts include operating income account, operating expense account, commodity (material) purchase account, commodity (material) inventory table and income statement. Record and reflect the production and operation in the form of income and expenditure, and make simple accounting. Simple accounts should be customized.
Whether it is a double-entry account or a simple account, all kinds of tax-related materials such as accounting vouchers, statements and tax payment vouchers must be kept for 10 year!
Can the self-employed find an accounting agency to open an account for them?
A: Of course!
Self-employed individuals and small and micro enterprises mostly rely on accounting companies for bookkeeping and tax returns because of their own limitations. However, Maker would like to remind that agency bookkeeping is a huge and mixed industry. There are many low-priced agency companies everywhere in the market, and there are not a few people who are cheated by unscrupulous agents.
In general, the price is directly proportional to the quality of service. It is not unreasonable to say that cheap goods are not good. Bosses must keep their eyes open and choose the most suitable agent.
5. Should self-employed individuals cancel their business in time if they stop operating?
A: Yes.