1, tax audit;
2. Regular quota collection;
3. Approved assembly;
4. For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities usually impose a regular quota on them;
5, individual industrial and commercial households have certain circumstances, the tax authorities have the right to verify the tax payable, the implementation of the approved collection.
The principle of debt settlement in the operation of individual industrial and commercial households is as follows:
1, individual industrial and commercial households are operated by individuals, and their debts are personal debts, so they should bear unlimited liability for debts with their personal property, which has nothing to do with husband and wife property and family property.
2, the family as a unit of business, regardless of their income or liabilities, are family * * * property, for personal business debts, should bear unlimited liability with all family property;
3, individual industrial and commercial households in the business can not distinguish between individual business and family business, it should be confirmed in accordance with the principle of benefiting the debtor, identified as family business, to bear the family property.
Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Taxation is a very important policy tool.
Taxes are divided into national tax and local tax. Local taxes are divided into: resource tax, personal income tax, personal unexpected income tax, land value-added tax, urban maintenance and construction tax, vehicle and vessel use tax, property tax, slaughter tax, urban land use tax, fixed assets investment direction adjustment tax, enterprise income tax, stamp duty and so on.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 6 Calculation of taxable income:
(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%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.