Individual industrial and commercial households pay according to the production and operation income, basically according to the operating income quota and taxable income rate approved by the tax bureau. If the accounts are good, you can also apply for an audit. Approved collection is a tax collection method in which the tax authorities verify the output and sales of taxable products produced by taxpayers under normal production and operation conditions, and then collect taxes according to the tax rate stipulated in the tax law.
Individual industrial and commercial households are the legal expression of individual industrial and commercial economy, which has the following characteristics:
1. Individual industrial and commercial households are natural persons or families engaged in industrial and commercial operations. Natural persons are all individual industrial and commercial households, either individuals or families.
2, natural persons engaged in individual industrial and commercial operations must be approved and registered according to law. The registration authority of individual industrial and commercial households is the administrative department for industry and commerce at or above the county level. Individual industrial and commercial households can only start business after being approved and registered and obtaining a business license. Individual industrial and commercial households who change jobs, merge, change their registered items or go out of business shall also go through the registration procedures;
3. Individual industrial and commercial households can only operate individual enterprises permitted by laws and policies.
To sum up, individual industrial and commercial households engaged in production and business activities must abide by national laws, pay taxes according to regulations, and obey industrial and commercial administration. Individual industrial and commercial households engaged in illegal business operations must bear civil liability and other legal liabilities.
Legal basis:
Article 54 of the Civil Code of People's Republic of China (PRC)
Natural persons engaged in industrial and commercial operations are registered as individual industrial and commercial households according to law. Individual industrial and commercial households can have a font size.
Article 56
The debts of individual industrial and commercial households, if operated by individuals, shall be borne by personal property; Family business, with family property; If it is indistinguishable, it shall be borne by family property.
The debts of rural contractors shall be borne by the property of farmers engaged in rural land contract management; In fact, if it is run by some peasant members, it will be borne by the property of those members.