General taxpayers refer to those whose annual value-added tax sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance Enterprises and corporate entities. Now I will explain to you what taxes individual industrial and commercial households have to pay as general taxpayers. I hope it can help you. The taxes that general taxpayers of individual industrial and commercial households have to pay

belong to the service industry, and the main tax is business tax, which is levied according to the tax assessment method:

First, it is collected after auditing

1. Main tax: 5% business tax based on income

2. Additional taxes

(1) Urban construction tax is 7% of the business tax paid (5% for counties and towns) %, township is 1%);

(2) The education surcharge is 3% of the business tax paid;

(3) The local education surcharge is 3% of the business tax paid; 1% payment;

3. Pay personal income tax based on business income (applicable tax rates refer to the personal income tax rate table)

Second, the tax department that approves the collection generally imposes tax on individual industrial and commercial households. The regular quota method is implemented, which means that the amount of tax you should pay per month will be determined according to the region, location, area, equipment, etc. If the amount of the invoice issued is less than the fixed amount, the tax shall be paid according to the fixed amount; if the amount of the invoice issued exceeds the fixed amount, the excess tax shall be paid according to the regulations.

If the monthly income is less than 5,000 yuan, business tax, urban construction tax, and education surcharge are exempted.

Belonging to the commercial or processing industry, the main tax is 3% value-added tax, which is levied according to the tax assessment method:

First, it is levied after auditing

1. Main tax: 3% VAT on income.

2. Additional taxes and fees

(1) Urban construction tax is paid at 7% of the value-added tax paid (5% for counties and towns, 1% for townships);

(2) The education surcharge is paid at 3% of the value-added tax paid;

(3) The local education surcharge is paid at 1% of the value-added tax paid;

3. Pay personal income tax based on business income (applicable tax rates refer to the personal income tax rate table)

Second, the tax department that approves and levies tax collection generally implements regular quotas for individual industrial and commercial households, which means that they will be based on The area, location, area, equipment, etc. will determine the amount of tax you should pay in a month. If the amount of the invoice issued is less than the fixed amount, the tax shall be paid according to the fixed amount; if the amount of the invoice issued exceeds the fixed amount, the excess tax shall be paid according to the regulations.

If your monthly income is less than 5,000 yuan, you are exempt from value-added tax, urban construction tax, and education surcharge. Recognition standards for general taxpayers of individual industrial and commercial households

General taxpayer certificate

1. Value-added tax taxpayers whose annual taxable sales exceed the small-scale regulations stipulated by the Ministry of Finance and the State Administration of Taxation If you meet the taxpayer standard, you should apply to the competent tax authority for general taxpayer qualification recognition.

2. Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation and newly opened taxpayers can apply to the competent tax authorities for general taxpayer qualifications.

Must meet the following conditions: have a fixed production and operation site; be able to set up account books in accordance with the national unified accounting system, conduct accounting based on legal and valid vouchers, and be able to provide accurate tax information. The tax benefits of general taxpayers for individual industrial and commercial households

1. It is easy for general taxpayers to negotiate business with general taxpayers. Usually large companies are general taxpayers, so the business can be bigger.

2. The financial, taxation and management requirements of general taxpayers are standardized, and the requirements for financial personnel are high, which can reduce business risks and tax-related risks.

3. General taxpayers can deduct the VAT input invoices obtained, the tax burden is relatively reasonable, and businesses with lower gross profit can also be done, so the business is easy to grow.

Conclusion: If a company wants to do big business, it must be a general taxpayer.

4. You can issue value-added tax invoices with a tax rate of 17% to meet customer needs;

5. You can enjoy export tax rebates (purchase domestically and obtain 17% input value-added) For tax invoices, the tax will be refunded at 13%. 〉

6. You can enjoy tax exemption, credit and refund;

7. Tax exemption: Export is exempt from tax and value-added tax.

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