The tax rate of individual business income is charged according to the scope of individual business income. The tax rate is 5% if it does not exceed 1.5 million yuan, 1.5 million yuan to 30,000 yuan for consumption, and 20% for consumption of 30,000 yuan to 60,000 yuan. Under specific circumstances, it can be handled according to the actual individual business situation.

1. What is the income tax rate of individual industrial and commercial households?

The income tax rate of individual industrial and commercial households is based on the Individual Income Tax Law. The applicable tax rate for individual industrial and commercial households is divided into five grades, specifically:

The taxable income does not exceed 15000 yuan, the tax rate is 5%, and the quick deduction is 0;

15000 yuan and not more than 30000 yuan, the tax rate is 10%, and the quick deduction is 750;

The tax rate of more than 30,000 yuan but not more than 60,000 yuan is 20%. Quick deduction of 3750;

The tax rate of more than 60000 yuan but not more than 100000 yuan is 30%, and the quick deduction is 9750;

The tax rate above 100000 yuan is 35%, and the quick deduction is 14750.

Second, the scope of individual tax collection

Wage and salary income

Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.