1. Personal income tax is approved and collected. The personal income tax of sole proprietorship enterprises (small-scale taxpayers) in Chongqing Economic Development Zone is approved according to the five-level progressive system, with 3% value-added tax, 0.36% additional tax and 5.36% total tax rate;
2. Individual income tax of individual proprietorship enterprises (small-scale/general taxpayers) in Jiangsu Economic Development Zone is directly approved as 1.2%, value-added tax is 3% and additional tax is 0.36%;
3. The sole proprietorship enterprise belongs to the enterprise nature and can operate normally. In the initial stage of starting a business, the approved levy can enable enterprises to gradually establish a sound financial system within an acceptable tax payment range. Avoid abnormal operation of enterprises and tax evasion leading to late tax problems.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 21
For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales. Article 23
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.