I. Tax Standards for Individual Industrial and Commercial Households Individual industrial and commercial taxes are divided into audit collection and verification collection. Regarding whether it is necessary to pay taxes, you can consult the local tax department, because the requirements of each local tax are different. Generally, different regions have preferential policies, and there are differences in different places. The local one shall prevail. First, the tax exemption of less than 20 thousand yuan refers to enterprises or non-enterprise units; Taxes are VAT and business tax. For self-employed, the threshold provisions apply; The scope of the business tax threshold is as follows: the monthly turnover is 5000-20000 yuan if the tax is paid on time. If the tax is paid per time, the turnover per time (day) is 300-500 yuan. The finance departments (bureaus) and tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual conditions, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. Second, individual industrial and commercial households will also involve personal income tax, which is applicable to the income from production and operation of individual industrial and commercial households. If the audit collection, if it is a loss, you don't have to pay; If the levy is approved, it will be paid according to the quota approved by the tax authorities, which has nothing to do with the actual profit and loss (because there is no account, it will not reflect the actual profit and loss). Third, if the business tax does not reach the threshold, additional tax fees such as urban maintenance and construction tax and education surcharge will be reduced or exempted. 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. Fourth, if the business site is owned by itself, it will involve property tax and land use tax. If it is a lease, it will involve stamp duty. The tax authorities generally implement a fixed amount for individual industrial and commercial households, that is to say, according to the region, lot, area and equipment, they will give you a month's tax payable. 2. How to calculate the individual income tax of individual industrial and commercial households? The calculation formula is as follows: taxable income = total income-cost, expense, loss-threshold; Taxable amount = taxable income * applicable tax rate. The income from the production and operation of individual industrial and commercial households is the basis of the total income in each tax year, and the balance after deducting costs, expenses and losses on this basis is taxable income. The applicable tax rate and the five-level excess progressive tax rate with the tax rate type of 5% to 35%; The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis, paid in advance by monthly installments, and settled within 3 months after the end of the year, with overpayment and underpayment. According to Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the individual income tax rate is as follows: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable; (2) The excess progressive tax rate of 5% to 35% is applicable to business income); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%. Measures for individual income tax calculation of individual industrial and commercial households Article 3 The balance of the total income of individual industrial and commercial households in each tax year after deducting costs, expenses and losses shall be the taxable income, and the personal income tax payable shall be calculated accordingly. The calculation formula is: taxable income = total income-personal income tax payable for costs, expenses and losses = taxable income × applicable tax rate. Three. How to verify and pay taxes for self-employed: annual taxable income = annual sales income × taxable income tax rate (determined by the tax bureau for different industries) annual taxable income = annual taxable income × applicable tax rate-quick deduction of several months taxable income = annual taxable income.
Legal objectivity:
People's Republic of China (PRC) tax collection management law
Article 15
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.