Legal subjectivity:

Personal income tax is a type of income tax levied by the state on the income of its citizens, individuals living in the country and the income of overseas individuals derived from the country. 1. Business income tax rate table 2019 personal income tax rate table - (applicable to business income) Grade taxable income (tax included) Tax rate (%) Quick calculation deduction does not exceed 30,000 yuan 550 The part exceeding 30,000 yuan to 90,000 yuan 10101500 The portion exceeding RMB 90,000 to RMB 300,000 202010500 The portion exceeding RMB 300,000 to RMB 500,000 303040500 The portion exceeding RMB 500,000 353565500 Note: The annual taxable income mentioned in this table refers to the annual taxable income in accordance with the provisions of Article 6 of this Law. The balance of total income for a tax year after deducting costs, expenses and losses. Business income includes income from production and business operations of individual industrial and commercial households and income from contracted operations and leasing operations of enterprises and institutions. 2. Personal income tax collection methods Personal income tax is subject to two collection methods: source withholding and self-declaration. The unit or individual who pays the income is The withholding agent of personal income tax; if the salary income is obtained from two or more places and there is no withholding agent, and there is a withholding agent, but the withholding agent fails to withhold and pay the tax in accordance with the provisions of the tax law, the tax liability People should file their own tax returns. 3. How to file a tax return for a self-employed individual. The process for filing a tax return for a self-employed business owner: 1. Declare no tax, tax repayment, tax refund, or tax credit. This declaration process is applicable to taxpayers who have paid personal income tax in full during the tax year. When filing the annual tax return after the end of the year, Taxpayers only need to handle declaration matters, and do not need to handle other matters such as tax collection, tax repayment, tax refunds, and tax credits. The first step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return Form (applicable to taxpayers with an annual income of more than 120,000 yuan)". The second step is for taxpayers to fill in the return form in duplicate according to the requirements. share. Step 3: The taxpayer directly submits the declaration form and a copy of the identity document to the tax service office of the competent tax authority. Step 4: The taxpayer keeps a copy of the return form for future reference. 2. Declaration of tax collection and tax repayment This declaration process applies to taxpayers who do not pay personal income tax in full during the tax year. When filing annual tax returns after the end of the year, taxpayers still need to handle tax collection and tax repayment matters. The first step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return Form (applicable to taxpayers with an annual income of more than 120,000 yuan)". The second step is for taxpayers to fill in the return form in duplicate according to the requirements. share. Step 3: The taxpayer directly submits the declaration form and a copy of the identity document to the tax service office of the competent tax authority. Step 4: The taxpayer pays the tax according to the tax payment form issued by the tax authority. Step 5: The taxpayer keeps a copy of the return form for future reference. 3. Apply for tax refund and tax credit. This declaration process is applicable to taxpayers who overpay personal income tax during the tax year. When filing the annual tax return after the end of the year, taxpayers can choose to apply for a tax refund for the current period or apply for the overpaid tax to be used for personal income tax payment in the next period. time deduction. The first step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return Form (applicable to taxpayers with an annual income of more than 120,000 yuan)". The second step is for taxpayers to fill in the return form in duplicate according to the requirements. share. Step 3: The taxpayer submits the following information to the competent tax authority. (1) Personal income tax return for the current period; (2) Copy of personal valid identity document; (3) If the overpayment of tax is declared by oneself, a copy of the tax return for the period to which the overpayment of tax belongs; overpayment of tax is on behalf of For withholding and payment, the withholding agent shall provide written certification of the taxpayer’s actual taxable income during the period in which the tax was overpaid; (4) Personal income tax payment certificate proving that the tax has been paid (including tax payment letter, tax payment certificate, withholding certificate, etc.) Tax collection voucher, etc.) original and copy (the tax authority will return the original to the taxpayer after verifying that the original and copy are correct); (5) "Tax Refund (Credit) Application Approval Form"; (6) Regulations of the competent tax authority other information. Step 4: The tax authorities will process the tax refund or tax credit after verification, and the taxpayer will return the declaration form to the tax authorities for future reference or apply for tax credits in the next period. Legal objectivity:

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 2

VAT rate:

(1) Unless otherwise provided for in Items 2, 4, and 5 of this Article, the tax rate for taxpayers selling goods, services, tangible movable property leasing services, or imported goods is 17%.

(2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 11%:

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and residential coal Products;

3. Books, newspapers, magazines, audio and video products, electronic publications;

4. Feed, fertilizers, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided in Items 1, 2 and 5 of this article.

(4) Taxpayers export goods, the tax rate is zero;

However, unless otherwise stipulated by the State Council.