How to calculate the income from production and operation of individual industrial and commercial households?

The individual income tax of the self-employed is equivalent to the corporate income tax of the company, according to Table 2 of the individual income tax rate (applicable to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions).

Taxable income tax rate of series year (%)

1, 5 does not exceed 15000 yuan.

2. 15000 yuan to 30000 yuan is 10.

3, more than 30000 yuan to 60000 yuan part 20

4, more than 60000 yuan to 100000 yuan 30

5, 100000 yuan more than 35

(Note: The annual taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law. )

Article 17 The cost mentioned in Item 2, Paragraph 1, Article 6 of the Tax Law refers to the direct expenses incurred by taxpayers in production and operation, the indirect expenses included in the distribution cost, and the sales expenses, management expenses and financial expenses; The losses mentioned refer to the non-operating expenses incurred by taxpayers in the process of production and operation.

Individual industrial and commercial households with extended information should establish accounts correctly and accurately in accordance with the provisions of the tax authorities. For individual industrial and commercial households with sound reconciliation vouchers and accurate accounting, the tax authorities should conduct audit collection; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.

The difference between individual industrial and commercial households and sole proprietorship enterprises

According to the Regulations on Individual Industrial and Commercial Households and the Law on Solely Owned Enterprises, there are the following similarities and differences between individual industrial and commercial households and sole proprietorship enterprises:

I. Similarities

(a) civil liability is unlimited liability;

(2) There are differences between personal property and family property;

(3) All of them are invested and established in the name of natural persons who have full capacity for civil liability;

(4) From June to June every year, 65438 logs into the national enterprise credit information publicity system to publicize the annual report of the previous year.

Second, differences.

(a) to limit the number of employees of individual industrial and commercial households, including the operators themselves, employees and employees with apprentices, to no more than eight; A sole proprietorship enterprise has no limit on the number of employees, and can be operated by only individual investors or employ more than 8 people.

(2) Those engaged in temporary operation, seasonal operation, mobile operation and stall operation without fixed facade shall not be registered as sole proprietorship enterprises, but may be registered as individual industrial and commercial households.

(3) A sole proprietorship enterprise may set up branches, but may not set up individual industrial and commercial households. Branches established by a sole proprietorship enterprise may be located in the same jurisdiction as the sole proprietorship enterprise.

Baidu encyclopedia-individual industrial and commercial households