Among them, the consumption tax is paid by self-employed individuals who retail precious jewelry and gold and silver jewelry, and the construction fee for cultural undertakings is paid by self-employed individuals engaged in cultural and entertainment industry. Other taxes and fees are * * *, and individual industrial and commercial households must pay if they meet the requirements.
Individual industrial and commercial households with monthly sales of no more than 30,000 yuan or quarterly sales of no more than 90,000 yuan enjoy the VAT exemption policy. Once the value-added tax is exempted, the corresponding urban construction tax, education surcharge and cultural construction fee will also be reduced.
However, personal income tax and consumption tax have nothing to do with VAT relief. This policy applies to all self-employed, as long as they meet the conditions, they can enjoy relief.
Self-employed individuals are free-running industries, but they also need to pay taxes and cannot evade taxes. The tax authorities generally implement the regular quota method for self-employed, that is, the tax payable for one month is approved according to the region, lot, area and equipment. Sales of goods are subject to 3% value-added tax, services are subject to 5% business tax and personal income tax is about 2%.
If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately account for them. Self-employed individuals with sound reconciliation vouchers and accurate accounting shall be collected by the tax authorities through audit; For self-employed individuals with small scale of production and operation and no ability to set up accounts, the tax authorities will impose a fixed amount on them regularly; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection.
Self-employed individuals who operate and manage in China's economic market also need to pay taxes. According to the relevant tax laws of our country, once the monthly turnover of such self-employed individuals exceeds 30,000 yuan, the relevant operators need to pay the corresponding taxes, pay the relevant business tax, and operate legally in China's economic market.