1, if the monthly turnover of individual industrial and commercial households does not exceed 30,000 yuan, they can enjoy tax exemption from business tax and value-added tax without paying taxes;
2. If the invoiced amount plus the unbilled sales amount exceeds 30,000 yuan, you need to pay VAT at 3%. If the invoiced amount is less than the quota, you need to pay it at the quota. If the invoice exceeds the quota, the invoice tax exceeding the quota shall be paid in addition to the quota.
Article 7 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households Legal basis: Article 7 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households.
Income from production and business operations of individual industrial and commercial households shall be the taxable income after deducting costs, expenses, taxes, losses, other expenses and losses in previous years from the total income in each tax year.
Article 15
The following expenses of individual industrial and commercial households shall not be deducted:
(1) Individual income tax;
(2) Tax late fees;
(three) fines, fines and losses of confiscated property;
(4) Donation expenditures that do not meet the deduction requirements;
(5) Sponsorship expenditure;
(6) Expenditure for individuals and families;
(seven) other expenses unrelated to the income from production and operation;
(eight) the provisions of State Taxation Administration of The People's Republic of China are not allowed to deduct expenses.
What is the way for individual industrial and commercial households to open value-added tax stamps?
1, tax agency. When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is tax agency. When the competent tax authority issues the invoice, it requires on-site tax payment. If the invoice is invalid, the tax refund process is complicated and the cycle is long.
2, self-invoicing.
When the enterprise is registered, it can apply for tax control and invoicing, and it is qualified to issue invoices. After that, the company will be equipped with computers and stylus printer equipment, and then it can start to invoice itself.