Individual industrial and commercial households are individual workers, that is, citizens with operational ability. Households here are not in the sense of household registration, but as management units in industrial and commercial management.
Individual industrial and commercial households are engaged in industrial and commercial operations. Article 4 of the Regulations on Individual Industrial and Commercial Households stipulates that the state implements the principle of equal market access and fair treatment for individual industrial and commercial households. If individual industrial and commercial households apply for registration, and the business scope of the application for registration does not belong to the industry prohibited by laws and administrative regulations, the registration authority shall register it according to law.
Extended data:
Precautions:
Individual industrial and commercial households engaged in production and business operations and having fixed production and business premises shall set up, use and keep account books and vouchers in accordance with the provisions of laws, administrative regulations and these Measures, and keep accounts according to legal and valid vouchers. ?
If the registered capital is more than 200,000 yuan and the turnover is more than 40,000 yuan, a double account must be set up, and a simple account can be set up under this standard.
According to Article 62 of the Tax Administration Law, if a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan.
People's Network-More than 40 million self-employed, 90% engaged in the tertiary industry.
Baidu encyclopedia-self-operated