Individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax authorities. 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.
When establishing accounting books, individual industrial and commercial households shall conduct accounting in accordance with the provisions of the tax authorities. Individual industrial and commercial households shall, in accordance with the time limit for tax declaration stipulated by the tax authorities as stipulated by laws and regulations, declare and pay taxes in time and submit relevant tax documents. Individual industrial and commercial households can pay taxes directly to the tax authorities. With the approval of the tax authorities, individual industrial and commercial households can also use postal data for tax declaration.
Self-employed individuals are small-scale taxpayers of value-added tax, and the specific tax payment methods are as follows:
1, pay 5% of the turnover according to the operating income;
2. Additional taxes and fees: urban construction tax is paid at 7% of the paid business tax, education surcharge is paid at 3% of the paid business tax, local education surcharge is paid at 1% of the paid business tax, and individual income tax is paid according to the operating income of individual industrial and commercial households, with an excessive progressive tax rate of 5%-35%.
If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan. If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed:
1, failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;
2. Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;
3. Failing to submit the financial and accounting systems, financial and accounting treatment methods and accounting software to the tax authorities for future reference;
4. Failing to report all its bank account numbers to the tax authorities in accordance with regulations;
5, not in accordance with the provisions of the installation and use of tax control devices, or damage or unauthorized changes to tax control devices.
Taxpayers who fail to apply for tax registration shall be ordered by the tax authorities to make corrections within a time limit. If no correction is made within the time limit, the business license shall be revoked by the administrative department for industry and commerce upon the request of the tax authorities. Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined between 2,000 yuan and 10,000 yuan, and if the circumstances are serious, a fine between 10,000 yuan and 50,000 yuan shall be imposed.
legal ground
Regulations on individual industrial and commercial households
Article 8 Anyone who applies for registration as an individual industrial and commercial household shall apply for registration with the registration authority where the business premises are located. The applicant shall submit an application for registration, identity certificate and proof of business premises.