1. What is the VAT rate for individual industrial and commercial households?
The taxes and tax rates payable by individual industrial and commercial households are as follows:
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. Pay 3% of the total value-added tax and business tax at the same time, and 2% of additional taxes and fees such as education fees.
3. There is about 2% personal income tax.
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.
Second, expand the content.
Tax rate of individual industrial and commercial households
(1) How individual industrial and commercial households pay taxes and what the tax rate is depends on the business scope of individual industrial and commercial households.
If it is sales or production, the current VAT rate for individual industrial and commercial households is 3%; If it is a service industry, you should generally go to the local taxation bureau to see what the approved tax rate is.
(2) However, in general, the taxes and tax rates payable by individual industrial and commercial households are as follows:
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. Pay 3% of the total value-added tax and business tax at the same time, and 2% of additional taxes and fees such as education fees.
3. There is about 2% personal income tax.
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.
Three, individual industrial and commercial households tax standards
(1) 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
(two) at the same time, pay the urban construction tax and education surcharge according to the sum of the paid value-added tax and business tax.
(3) There is about 2% personal income tax.
(four) the monthly income of less than 5000 yuan, shall be exempted from value-added tax or business tax, urban construction tax and education surcharge.
The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. 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.
Four, China's individual industrial and commercial households to pay taxes:
(1) Under normal circumstances, individual industrial and commercial households will file tax returns in the month after their registration is completed, and zero returns will be made for those who have no income.
(2) Individual industrial and commercial households shall be subject to regular quota collection, which shall be approved by the local tax authorities. The term is quarterly, half a year, and cannot exceed one year.
(3) Individual industrial and commercial households pay taxes according to their operating income. If there is a tax-controlled billing system, the tax declaration can be copied remotely on the invoiced information, and the tax declaration can be copied online by using the "VAT tax control system". If there is no tax control plate or golden tax plate, it shall be handled at the self-service machine in the tax service hall.
(4) After the tax is copied, log in to the online tax service hall of the Provincial State Taxation Bureau, log in, fill in the VAT tax return form according to the "filling order" and "filling requirements", and make a declaration. It takes about 3 minutes to complete the report processing results.
(5) If a tripartite agreement is signed, you can directly deduct money from the website, otherwise go to the window.
(six) the wages of individual industrial and commercial households shall not be deducted before tax, and 40% of the actual operating expenses shall be regarded as operating expenses.
(7) Individual industrial and commercial households do not exceed 30,000 yuan per month and 90,000 yuan per quarter, which is tax-free. See People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.35 "Calculation Method of Individual Income Tax for Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" for regulations.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: individual income tax calculation method for individual industrial and commercial households Article 16 Individual industrial and commercial households shall separately account for production and business expenses and personal and family expenses in their production and business activities. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted.
Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) established in other places and places shall, within 30 days from the date of obtaining the business license, 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.
Article 16 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the contents of the tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration with the administrative department for industry and commerce.