1, industry and handicraft industry refers to the exploitation of natural resources and the production, manufacturing and processing of commodities, the exploitation of minerals and the repair of production equipment and tools;
2, transportation, refers to the highway, water passenger and cargo transportation, loading and unloading, etc. ;
3. Catering industry refers to restaurants, restaurants, restaurants, cold drinks shops, pubs, teahouses, noodle shops, etc. ;
4, the construction industry, refers to the civil construction, equipment installation and architectural design, housing repair, etc. ;
5. Service industry refers to hairdressing, photography, bathing, dyeing, hotels, lettering, sports and entertainment, information dissemination, scientific and technological exchanges and consulting services.
6, other industries, refers to the national laws and policies allow individual industrial and commercial households to operate in other industries.
Individual industrial and commercial households refer to natural persons or families engaged in industrial and commercial business activities within the scope permitted by law and approved and registered according to law. If a single natural person applies for self-employment, it should be a natural person with working ability over 16 years old. When a family applies for self-employment, the individual who is the head of the family must have the ability to operate, and other family members may not all have the ability to operate.
Business scope of individual industrial and commercial households
What is the difference between individual industrial and commercial households and "mobile vendors"? It is not all individual industrial and commercial households that set up stalls as "small business hawkers". The law clearly stipulates that urban self-employed persons shall register with the industrial and commercial departments and become individual industrial and commercial households only after being approved and issued a business license by the industrial and commercial departments. Generally speaking, after handling the business license, the self-employed will have a fixed shop along the street as the business location. Now the network economy is developed, if there is no physical storefront, network management is also possible. Individual industrial and commercial households can also set up stalls on the street for sale, and their business forms are still relatively flexible. The main difference between individual industrial and commercial households and rural contracted households lies in the difference in service fields. The former serves the town, making a living by his own skills such as haircut and cake making, and growing by the social and economic life of the town. The latter is based on land contract, rural commodity economy is inactive, land is the root of farmers, and rural contracted business households can only rely on farming to maintain their own lives. In judicial practice, the main problem of individual industrial and commercial households cases lies in the debt commitment of individual industrial and commercial households. Under the conditions of individual business and family business, the subject of debt commitment will be different.
What are the operating income of individual industrial and commercial households?
Income from the production and operation of individual industrial and commercial households includes:
(1) Income from production and operation of individual industrial and commercial households in industries such as industry, agriculture, handicrafts, construction, transportation, commerce, catering, service and repair;
(two) the income obtained by individuals who have been approved by the relevant government departments and obtained licenses to engage in paid service activities such as running schools, medical care and consulting;
(three) income of other individuals engaged in the production and operation of individual industrial and commercial households;
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals;
(5) Individual industrial and commercial households or individuals specializing in planting, breeding, feeding and fishing whose business items do not fall within the scope of agricultural tax and animal husbandry tax collection shall pay individual income tax.
legal ground
Regulations on promoting the development of individual industrial and commercial households
Article 6 Individual industrial and commercial households may operate individually or in families. The legitimate rights and interests of individual industrial and commercial households such as property rights and business autonomy are protected by law, and no unit or individual may infringe upon or illegally interfere.
Thirteenth individual industrial and commercial households can voluntarily change their operators or transform into enterprises. If the operator changes, he may directly apply to the market entity registration authority for registration of change. Where the relevant administrative license is involved, the administrative licensing department shall simplify the procedures according to law and provide convenience for individual industrial and commercial households.
If individual industrial and commercial households change their operators or transform into enterprises, they shall settle the tax payable according to law, properly handle the original creditor's rights and debts, and shall not harm the legitimate rights and interests of others.