I. Duty-free quota for individual industrial and commercial households 202 1
202 1, self-employed tax-free 65438+ million.
Second, individual industrial and commercial households 202 1 preferential tax policies
1.202 1 The government work report puts forward that "income tax will be levied by half on the part of small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 1 10,000 yuan on the basis of the current preferential policies".
2. As there is a clear inclusive income tax reduction and exemption policy for small-scale low-profit enterprises, see Caishui No.2019 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2 for details. Therefore, for small-scale low-profit enterprises, under the current preferential policies, if the annual taxable income does not exceed 6.5438+100,000 yuan, the enterprise income tax will be levied at a reduced rate of 25% (actually, if the tax is halved again,
The above is the answer to the question of individual industrial and commercial households' tax exemption quota 202 1- individual industrial and commercial households' preferential tax policies 202 1. I hope it will help everyone. //px.hebjxjy.com becomes a member, you can get a free accounting gift package, so act quickly. 0 1
Announcement on the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households
(AnnouncementNo.: Ministry of Finance and State Taxation Administration of The People's Republic of China 12)
In order to further support the development of small and micro enterprises and individual industrial and commercial households, the relevant matters concerning the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households are hereby announced as follows:
1. On the basis of the preferential policies stipulated in Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Cai Shui [2065.438+09] 13), the annual taxable income of small and micro enterprises does not exceed 6.5438+00,000 yuan.
Two, for the part of the annual taxable income of individual industrial and commercial households does not exceed 6.5438+0 million yuan, on the basis of the current preferential policies, personal income tax will be levied by half.
Three. The implementation period of this announcement is 1 October 202 1 to 1 to February 20221.
02
Announcement on matters related to the implementation of preferential income tax policies to support small and low-profit enterprises and individual industrial and commercial households.
(People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8)
In order to implement the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No.12,2021) and further support the development of small and meager profit enterprises and individual industrial and commercial households, relevant matters are hereby announced as follows:
I. Matters related to the policy of halving the income tax of small and meager profit enterprises
(1) The annual taxable income of small and low-profit enterprises does not exceed 6,543.8+0,000 yuan, and it is included in the taxable income at the reduced tax rate of 654.38+02.5%, and the enterprise income tax is paid at the reduced tax rate of 20%.
(II) The specific collection and management issues involved in the enjoyment of the above policies by small-scale low-profit enterprises shall be implemented in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Inclusive Income Tax Reduction and Exemption Policies for Small-scale Low-profit Enterprises (No.2019).
Two. Matters related to the policy of halving individual income tax for individual industrial and commercial households
(1) On the basis of the current preferential policies, individual income tax will be levied at a reduced rate of 50% on the part of individual industrial and commercial households whose annual taxable income does not exceed 6,543,800 yuan. Individual industrial and commercial households can enjoy it no matter what collection method is adopted.
(2) Individual industrial and commercial households can enjoy it when paying taxes in advance, and their annual taxable income will be judged temporarily according to the situation at the end of the reporting period, and the annual final settlement will be calculated on an annual basis, with overpayment and underpayment. If individual industrial and commercial households obtain business income from more than two places, they need to combine the annual taxable income of individual industrial and commercial households when handling the annual summary tax return, recalculate the tax reduction and exemption, and refund more and make up less.
(three) individual industrial and commercial households in accordance with the following methods to calculate tax relief:
Tax exemption = (taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan-tax exemption of other policies × taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan ÷ taxable income of operating income )× (654.38+0-50%)
(4) Individual industrial and commercial households need to fill in the column of "Tax Reduction and Exemption" in the corresponding enterprise income tax return form, and attach the "Declaration Form for Tax Reduction and Exemption of Individual Income Tax". For individual industrial and commercial households declared through the electronic tax bureau, the tax authorities will provide preferential policies for tax reduction and exemption and pre-filling services for statements. The tax authorities shall pay taxes according to the reduced tax amount for individual industrial and commercial households with regular quota who implement simple declaration.
Three. On the cancellation of withholding and paying personal income tax on behalf of freight invoices.
For individual industrial and commercial households, sole proprietorships, partnerships and individuals, personal income tax will no longer be paid in advance when issuing VAT invoices for goods transportation.
Owners of individual industrial and commercial households, investors of sole proprietorship enterprises, individual partners of partnership enterprises and other individuals engaged in cargo transportation business activities shall declare and pay personal income tax on their business income according to law.
Four. Implementation time and other matters
Articles 1 and 2 of this announcement shall come into effect from 2002 1 1 0/0/01day, and shall be terminated on February1day, 2022. Before the announcement of 200211,individual industrial and commercial households who have paid personal income tax on their operating income can automatically deduct the tax in the following month. If they can't fully deduct the tax in that year, they can apply for tax refund at the time of final settlement. You can also directly apply for refund of tax payable. Article 3 This announcement shall come into force as of April 1 20265438.
In case of any inconsistency between Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of Inclusive Income Tax Reduction and Exemption Policy for Small-scale and Low-profit Enterprises (No.2 of 20 19) and this announcement, this announcement shall prevail. Announcement of State Taxation Administration of The People's Republic of China on the Withholding Rate of Individual Income Tax on Goods in transport invoice (No.2011No.44) shall be abolished at the same time.
case analysis
1. What is the calculation method of the actual income tax payable and tax reduction and exemption for small and low-profit enterprises?
The annual taxable income of small and low-profit enterprises does not exceed 6,543,800 yuan, and the part that exceeds 6,543,800 yuan but does not exceed 3 million yuan shall be included in the taxable income at the reduced tax rate of 654.38+02.5% and 50% respectively, and the enterprise income tax shall be paid at the reduced tax rate of 20%.
Examples are as follows:
Enterprise A determines that it meets the requirements of small-scale low-profit enterprises.
When the enterprise income tax is paid in advance in the first quarter of 2002 1, the corresponding taxable income is 500,000 yuan.
Then, the actual income tax payable by enterprise A = 50×12.5 %× 20% =12500 yuan.
Tax relief = 50× 25%-1.25 =11.25 million yuan.
When the enterprise income tax is paid in advance in the second quarter, the corresponding accumulated taxable income is 6,543,800 yuan+0.5 million yuan.
Then, the actual income tax payable by enterprise A =100×12.5 %× 20%+(150-100 )× 50 %× 20% = 2.5+5 = 75,000 yuan.
Tax relief =150× 25%-7.5 = 300,000 yuan.
Second, how can individual industrial and commercial households who have obtained a number of operating incomes enjoy preferential policies?
According to the current policy, taxpayers who have obtained business income in more than two places should choose to apply for annual summary declaration to the local competent tax authorities in one of the business management places.
If individual industrial and commercial households obtain business income from more than two places, they need to combine the annual taxable income of individual industrial and commercial households when handling the annual summary tax return, recalculate the tax reduction and exemption, and refund more and make up less.
Taxpayer Zhang manages individual industrial and commercial households, and the annual taxable income of Party A and Party B is 800,000 yuan and 500,000 yuan respectively.
Then, when making annual tax returns, Zhang can enjoy the policy of halving personal income tax, and the taxable income is 6,543,800 yuan.
3. How to calculate the tax relief for individual industrial and commercial households?
In order to enable taxpayers to enjoy the tax policy accurately, the announcement stipulates the calculation formula for tax reduction and exemption:
Tax exemption = (taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan-tax exemption of other policies × taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan ÷ taxable income of operating income )× (654.38+0-50%)
Examples are as follows:
Case 1 Taxpayer Li runs an individual industrial and commercial household C, with an annual taxable income of 80,000 yuan (applicable tax rate 10%, quick deduction 1500), and can also enjoy tax reduction and exemption of 2,000 yuan for the disabled.
Then, the tax relief of Li policy = [(80000×10%-1500)-2000 ]× (1-50%) = 2250 yuan.
Case 2: Taxpayer Wu Mou runs individual industrial and commercial households D, with an annual taxable income of1.200,000 yuan (the applicable tax rate is 35%, with a quick deduction of 65,500 yuan), and can also enjoy tax reduction and exemption for the disabled of 6,000 yuan.
Then, Wu Mou's tax relief for this policy = [(1000000× 35%-65500)-6000×1000000 ÷1200000 ]× (1-50).
In fact, this calculation rule has been embedded in the information system of the electronic tax bureau. The tax authorities will provide taxpayers with pre-filling services for declaration forms and statements. Eligible taxpayers can fill in business data accurately and truthfully, and the system can automatically calculate the amount of tax reduction or exemption.