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Standards for the verification and collection of self-employed individuals
Legal analysis: the standards for the verification and collection of self-employed individuals are divided into four types according to the monthly turnover income. (1) If the monthly turnover is less than 20,000 yuan, it will be 0% at the time of payment; (2) If the monthly business turnover is between 20,000 and 50,000, the part exceeding 20,000 yuan will be taxed according to the approved tax rate of 0.6% for individual industrial and commercial households, and the part not exceeding 20,000 yuan will not be taxed; (3) The monthly turnover is between 50,000-10/00,000 yuan, and the part exceeding 20,000 yuan is taxed at the approved individual income tax rate of 1%, while the other part is taxed unchanged; (4) If the monthly turnover is more than100,000 yuan, at this time, when taxing, the portion exceeding 20,000 yuan shall be levied at the approved tax rate of 1.8% of individual industrial and commercial households' personal income tax.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) Comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable. (3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year. (4) If the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income. (5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property. (six) interest, dividends, bonus income and accidental income, with the amount of income for each taxable income. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 20% of expenses. The amount of income from remuneration shall be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, the specific scope, standards and implementation steps are determined by the State Council, and reported to the NPC Standing Committee for the record.

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