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Large-scale self-employed preferential policies tax park
What is the self-employed tax policy in 2022-2023?
Legal analysis: Individual business tax has the following policies:
1. Labor services provided by individuals with disabilities to the society may be exempted from value-added tax upon approval.
2 disabled elderly and martyrs engaged in individual production. With the approval of the local tax bureaus of cities and counties, the personal income tax on business income and labor remuneration will be reduced by 50%-90%.
3. Self-employed individuals who have suffered heavy losses due to serious natural disasters can be given appropriate personal income tax relief and care within 1-3 years.
4 individual industrial and commercial operation of laid-off workers from state-owned enterprises. With the approval of the local tax authorities, the cottage industry can be exempted from personal income tax for one year. Laid-off workers of urban collective enterprises can be implemented by analogy.
5. Specific preferential tax policies for laid-off workers to engage in community residents' service industry: (1) The specific contents of community residents' service industry include the following eight items: family cleaning and sanitation services; Primary health care services; Infant nursing education service; Education, training and livelihood services for disabled children; Old-age service; Patient care and children. Student transfer service (excluding taxi transfer); Contraceptive counseling; Prenatal and postnatal care consultation. (2) Value-added tax: the operating income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry. Individuals hold unemployment certificates from the date of filing with the local competent tax authorities. Self-employed individuals shall be exempted from value-added tax within 3 years from the date of tax registration. (3) Individual tax: those who engage in domestic service, sanitation, traffic safety, public security and other non-production and business activities in the community will be exempted from personal income tax within three years. (4) Urban maintenance and construction tax and education surcharge: Urban maintenance and construction tax and education surcharge shall be exempted together with the value-added tax, and the exemption procedures shall be handled in accordance with relevant regulations.
6. Self-employed retired soldiers engaged in community residents' service industry shall enjoy preferential tax policies in comparison with laid-off workers engaged in community residents' service industry. Retired soldiers must hold a self-employment certificate issued by the resettlement department of the local people's government, and go through the formalities of tax reduction and exemption at the local competent tax authorities according to regulations.
7. If the dependents are engaged in self-employment, they will be exempted from value-added tax and personal income tax within 3 years from the date of tax registration.
8. Laid-off workers engaged in self-employment may be exempted from paying tax registration fees after verifying their business licenses and identity cards with their employment certificates.
9. All kinds of full-time ordinary schools organized by individuals are exempted from value-added tax on students' academic qualifications, personal nurseries, kindergartens and nursing homes, and marriage introductions with the approval of the people's governments at or above the municipal level or the education administrative departments of the people's governments at the same level; Individual schools, nurseries and kindergartens are exempt from urban land use tax.
10. Students' dormitories set up by individuals provide accommodation services for college students, and rent is charged according to the unified charging standard of higher education system, and the rental income obtained is exempt from value-added tax.
1 1. If the medical service income obtained by for-profit medical institutions run by individuals is directly used to improve the demand for medical services, the property tax, urban land use tax and vehicle and vessel use tax shall be exempted from the date of obtaining employment registration. 12. For other specific details, please consult the local industrial and commercial bureau.
Legal basis: Tax Collection and Management Law
Preferential tax policies for self-employed households in 2022
The preferential tax policies for self-employed households in 2022 are:
1. Monthly sales 1.5 million or less, and quarterly sales of 450,000 or less are exempt from value-added tax for individual businesses.
2. If the self-employed use small-scale taxpayers to collect taxable sales income at the rate of 3%, the value-added tax may be reduced or exempted at 1% or 1%.
3. If the taxable income does not exceed 6,543,800+0,000, individual income tax can be levied by half on the basis of enjoying the current preferential policies. These policies are applicable to the collection methods that all individual operators can enjoy;
4. Self-employed individuals in special industries can enjoy exemption from personal income tax. For example, the self-employed in the breeding industry can enjoy exemption from personal income tax. For example, the income of self-employed people engaged in aquaculture and planting can enjoy the preferential tax policy of exemption from personal income tax. Taxpayers who run these businesses at the same time need to calculate their income separately. Of course, this part can be exempted from personal income tax. If it cannot be accounted for independently, individual income tax shall be calculated and paid according to the total income;
5 key groups can reduce or exempt a certain amount of tax within three years. For some groups with unemployment registration certificates or employment and entrepreneurship certificates, self-employed veterans and other self-employed, a certain amount will be deducted from the actual value-added tax, individual tax, education surcharge and urban maintenance and construction tax every year for three years.
Tax standard for self-employed households in 2022
According to the relevant provisions of the tax law, individual proprietorship is applicable to the collection of personal income tax on items derived from the production and operation of self-employed households. The tax rate table is as follows:
(1) If the annual tax payable does not exceed 15000 yuan, the tax rate is 5%, and the quick deduction is 0;
(2) If the annual tax payable exceeds10.5 million yuan to 30,000 yuan, the tax rate will be 10%, and 750 will be deducted quickly;
(3) If the annual tax payable exceeds 30,000 yuan to 60,000 yuan, the tax rate is 20%, and the quick deduction is 3,750 yuan;
(4) If the annual tax payable exceeds 60,000 yuan to 1 10,000 yuan, the tax rate is 30%, and the quick deduction is 9750;
(5) If the annual tax payable does not exceed 6.5438+0 million yuan, the tax rate is 35%, and the quick deduction is 654.38+0.4750;
The latest tax policy of self-employed households in 2022
I. Answer the following preferential tax policies for self-employed individuals in 2022:
Small-scale taxpayers whose monthly turnover is less than 1 .5 million (450,000 a quarter) are exempt from VAT.
2. Small-scale taxpayers with monthly sales less than 654.38+million (300,000 in a quarter) are exempt from value-added tax and income tax.
3 small-scale taxpayers, self-employed income halved.
4. The value-added tax of small-scale taxpayers is temporarily levied at 1%, and the additional tax is halved.
2. Analysis of self-employed refers to a natural person or family engaged in industrial and commercial business activities within the scope permitted and recognized by law. Self-employed persons who apply for self-employment shall be natural persons with working ability over 16 years old. For families applying for self-employment, the individual who is the head of the household must have the ability to operate, while other family members may not have the ability to operate. Individual operators enjoy legal property rights, including the possession and use of all their legal property and all kinds of debts undertaken according to laws and contracts.
3. What is the tax rate of individual industrial and commercial households?
1. 3% VAT is paid for selling products and 5% VAT is paid for providing services.
2. At the same time, pay urban construction tax and education surcharge according to the sum of value-added tax and value-added tax.
About 3.2% tax.
4. If the monthly income is less than 5,000 yuan, the value-added tax, urban construction tax and education surcharge shall be exempted or added.
4. To sum up, self-employed individuals are small and low-profit enterprises, and they mainly need to pay value-added tax and personal income tax. Due to the uniqueness of the self-employed, it is inevitable that the self-employed will pay taxes according to the tax standards of large enterprises. China has formulated preferential tax policies, which can reduce the tax revenue of individual operators and better promote development.
Preferential tax policies for self-employed households in 2022
1. If the self-employed are small-scale taxpayers, VAT has several advantages:
1. Exempt from general value-added tax, and the collection rate of special invoices for exemption from value-added tax is 3%. In addition, the monthly sales in June 3, 20221and June 65438+February do not exceed 65438 yuan +0.5 million yuan, and the VAT exemption is also effective;
2. Also enjoy the preferential tax refund for small and micro enterprises, one-time tax refund and monthly incremental tax refund;
3. Self-employed individuals can also enjoy the value-added tax that can be refunded immediately after the disabled are resettled;
2. As of June 65438+February 3, 2022 1, the individual income tax for self-employed production and operation can be halved to not more than110,000;
3. Self-employed individuals can reduce the local "six taxes and two fees". By the end of June, 2024, 65438+February 3 1, the urban land use tax can be reduced if the disabled are placed in employment.
At the end of 2002, the self-employed can also enjoy three preferential policies: basic medical insurance for employees and company social security.
If you want to further reduce the comprehensive tax burden of self-employed, you can go to parks such as Jiangsu, Zhejiang, Shanghai and Henan, and you can apply for personal income tax examination and approval. The annual comprehensive tax amount of personal income tax is only 1.6%! Applicable to all kinds of buildings, services and trade registration, helping enterprises to improve profits and reduce tax burden!
Preferential tax policies before the end of 2025: Notice [2065438+09] No.22 on further supporting and promoting entrepreneurship and employment of key groups. The supplementary document is delayed until the end of 2025 and can be traced back. "
The latest tax policy for self-employed individuals in 2022. Self-employed?
From April 1 day, 2022, small-scale taxpayers of value-added tax will be exempted from value-added tax.
New tax policy for self-employed households in 2022;
1. Labor services provided by individuals with disabilities to the society may be exempted from value-added tax upon approval;
2 disabled elderly and martyrs engaged in individual production. With the approval of the local tax bureaus of cities and counties, the personal income tax on business income and labor remuneration will be reduced by 50%-90%;
3. Self-employed individuals who have suffered heavy losses due to serious natural disasters can be given appropriate personal income tax relief and care within 1-3 years;
4 individual industrial and commercial operation of laid-off workers from state-owned enterprises. With the approval of the local tax authorities, the cottage industry can be exempted from personal income tax for one year. "