First, the collection of audit
1, pay 5% business tax according to operating income.
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax paid;
(3) Local education surcharge shall be paid at 1% of the business tax paid;
(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
Two, individual industrial and commercial households tax standards
1, 3% value-added tax is paid for goods sold, and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is also a personal income tax of about 2%.
4. If the monthly income is less than 5,000 yuan, it is exempted from value-added tax or business tax, and urban construction tax and education surcharge are also exempted.
Three, the tax authorities approved the collection of individual industrial and commercial households generally implement a regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable.
If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached (the monthly sales amount is 5000-20000 yuan, which varies from province to province), the value-added tax, urban construction tax and education surcharge can be exempted.
Extended data
preferential policy
1 Personal services provided by disabled persons for the society may be exempted from business tax upon approval.
2, the disabled, the elderly and the martyr's family members engaged in individual industrial and commercial households production, business income and labor remuneration income, reported to the local tax bureaus of cities and counties for approval, to give 50%-90% reduction of personal income tax care.
3, individual industrial and commercial households due to serious natural disasters caused by key losses, the income from production and operation, as determined by the local tax bureaus of cities and counties, can be given appropriate personal income tax reduction care within 1-3 years.
4. Laid-off workers from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries may be exempted from personal income tax 1 year upon examination and approval by the local tax authorities. Laid-off workers of collective enterprises in cities and towns can be implemented by analogy.
5. Specific preferential tax policies for laid-off workers engaged in community residents' service industry:
(1) The specific contents of community residents' service industry, according to the provisions of Zhongfa [1998]10, include the following eight contents: family cleaning and sanitation services; Primary health care services; Infant care and education services; Education, training and sustenance services for disabled children; Old-age service; Patient care and transportation services for children and students (excluding taxi transportation); Contraceptive counseling; Advice on prenatal and postnatal care.
(2) Business tax: The business income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry shall be exempted from business tax for three years from the date when individuals file their laid-off certificates with the local competent tax authorities and from the date when individual industrial and commercial households receive their tax registration certificates.
(3) Personal income tax: those who engage in domestic service, environmental sanitation, traffic safety, public security and other non-production and business activities in the community will be exempted from personal income tax within 3 years.
(4) Urban maintenance and construction tax and education surcharge: Urban maintenance and construction tax and education surcharge shall be exempted together with business tax, and the exemption procedures shall be handled in accordance with relevant regulations.
6, retired soldiers self-employed, engaged in community service, according to the laid-off workers engaged in community service enjoy preferential tax policies. Retired soldiers shall go through the formalities of tax reduction or exemption at the local competent tax authorities with the self-employment certification materials issued by the resettlement department of retired soldiers of the local people's government.
7, engaged in self-employed dependents, from the date of receiving the tax registration certificate, shall be exempted from business tax and individual income tax for 3 years.
8, laid-off workers engaged in self-employed, with the employee's post card, after verification of business license, identity card, can be exempted from the tax registration certificate (change) fee.
9. All kinds of full-time ordinary schools run by individuals, approved by the education administrative department of the people's government at or above the prefecture level or the people's government at the same level, and recognized by the state, nurseries, kindergartens, nursing homes and marriage agencies run by individuals are exempt from business tax; The land occupied by schools, nurseries and kindergartens organized by individuals shall be exempted from urban land use tax.
10. The rental income of student apartments established by individuals to provide accommodation services for college students and collect rent according to the unified charging standard of higher education system shall be exempted from business tax for three years from 2000 to the end of 2002.
1 1 If the medical service income obtained by a profit-making medical institution operated by individuals is directly used to improve medical and health conditions, it will be exempted from business tax for three years from the date of obtaining the practice registration to July 2003. Their own real estate, land, vehicles and boats will be exempted from property tax, urban land use tax and vehicle and boat use tax for three years until July 2003.
12. For other specific details, please consult the local industrial and commercial department.