Self-employed individual tax threshold 2020 tax rate table

Legal analysis: 1. Tax standard for individual industrial and commercial households in 2020: 1. Sales of goods are subject to 3% value-added tax and services are subject to 5% business tax. 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 personal income tax of about 2%. 4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

2. Regular and fixed tax payment for self-employed: The tax authorities generally implement regular and fixed tax payment for self-employed, that is, the tax payable for one month is verified 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 invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.

Legal basis: the calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.