Self-employed individuals pay 30 thousand yuan a month, which is suitable for self-employed individuals with small sales, because the sales are relatively fixed, all of which are below 30 thousand yuan a month The advantage of adopting fixed tax payment is to avoid the trouble that self-employed individuals need to calculate the sales volume in detail every month and reduce the workload of tax declaration. At the same time, for the self-employed, the monthly tax payment is relatively stable, which can better carry out financial planning and management.
It should be pointed out that:
The fixed monthly tax payment of 30,000 yuan for self-employed individuals is not applicable to all self-employed, and the specific scope of application and tax policies may be different. Therefore, if you are an individual industrial and commercial household, it is recommended to consult a professional tax agency or lawyer to understand the specific tax payment methods and applicable policies to ensure compliance with tax payment.
The monthly quota of 30,000 in the individual tax regulations means that the maximum monthly tax payable is 30,000 according to the standards set by the tax authorities. This regulation is mainly applicable to the case of high operating income of self-employed individuals, aiming at ensuring that self-employed individuals pay taxes according to a certain proportion and maintaining tax fairness and social stability. The specific scope of application includes individual industrial and commercial households, individual operators and other self-employed individuals. According to their business income, the monthly tax payable shall not exceed 30,000. This provision is helpful to standardize the tax payment behavior of self-employed, ensure the normal collection of taxes, and promote economic development and social progress.
Tax declaration process for individual industrial and commercial households:
First: Newly-opened individual industrial and commercial households apply for regular quota collection. Second: Newly-opened individual industrial and commercial households can sign an agreement on entrusted tax withholding and payment with any online bank that has opened a personal savings account to handle savings tax deduction.
The procedures for self-employed persons to apply for tax returns online are:
Open the tax bureau official website, enter the user name and password of the enterprise, and click "Login".
To sum up, self-employed individuals pay a fixed monthly tax of 30,000 yuan, which provides convenience for individual industrial and commercial households to simplify the tax payment process and reduce the burden.
Legal basis:
Provisional regulations on value-added tax
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VAT rate: (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.