If the invoiced amount plus the invoiced sales amount exceeds 30,000 yuan, individual operators need to pay 3% value-added tax, otherwise they can be exempted from tax concessions. Small-scale VAT taxpayers engaged in business tax taxable items shall separately account for the sales of VAT taxable items and the turnover of business tax taxable items. If the monthly sales do not exceed 30,000 yuan, they shall be exempted from VAT. If the monthly turnover does not exceed 30,000 yuan and the quarterly tax payment is 90,000 yuan, the business tax shall be exempted.

Second, the analysis details

Tax payment by individual industrial and commercial households means that individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax authorities. Individual industrial and commercial households with complete reconciliation documents and accurate accounting shall be subject to tax collection by the tax authorities; For individual industrial and commercial households with small scale of production and operation and no ability to establish accounts, the tax authorities shall impose a regular quota collection on them; Individual industrial and commercial households with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection.

Third, how to open the front of individual tax payment

1, bring your ID card and application form to any local tax service hall in the city to issue the personal income tax payment certificate window;

2./kloc-Industrial enterprises with accumulated sales of 5 million in 0/2 months need to apply for general taxpayers in the current month, and those who do not apply in the current month will be forced to become general taxpayers in the next month;

3, voluntary application to become a general taxpayer, small-scale taxpayer accounting sound, can provide accurate tax information, can apply for general taxpayer qualification.