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.

Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by taxation:

First, the collection of audit:

1, pay 5% business tax according to operating income.

2. Additional taxes and fees

(1) Urban construction tax is paid at 7% of the paid business tax;

(2) The education surcharge is paid at 3% of the business tax paid;

(3) Local education surcharge shall be paid at 1% of the business tax paid;

(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

Two, individual industrial and commercial households tax standards:

1, 3% value-added tax is paid for goods sold, and 5% business tax is paid for services provided.

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.

3. There is also a personal income tax of about 2%.

4. If the monthly income is less than 5,000 yuan, it is exempted from value-added tax or business tax, and urban construction tax and education surcharge are also exempted.

Three, approved the collection of

The tax authorities generally implement a regular quota method for individual industrial and commercial households, that is, the amount of tax payable for one month is approved according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached (the monthly sales amount is 5000-20000 yuan, which varies from province to province), the value-added tax, urban construction tax and education surcharge can be exempted.