Personal income tax is a kind of income tax levied on the income obtained by individuals (natural persons), and personal income tax is levied on the income of self-employed individuals selling navel oranges.
There is no threshold for the income from the production and operation of self-employed households. Self-employed households now implement two tax payment methods: 1, and fixed amount collection: the tax bureau verifies an approximate amount as monthly sales according to factors such as personal industry, store size, commodity unit price and market sales, and this sales amount is also the tax basis. 2. Audit and collection: sales are not approved, but accounts need to be established to ensure clear and accurate accounting of income costs and expenses, calculate taxable income according to actual income-cost-expense-deduction, and then pay taxes by levels.