When individual industrial and commercial households adopt the method of quota verification and collection, the tax authorities will set a fixed tax payable in advance according to the operating conditions of individual industrial and commercial households and the specific conditions of their regions. For example, the quota of self-employed households is 654.38+10,000 yuan, which shows that the tax authorities have determined the total amount of tax payable in a certain period according to the industry characteristics and income level of self-employed. The specific tax rate shall be implemented according to the relevant national tax laws and regulations. For example, small-scale taxpayers of value-added tax generally apply a 3% levy rate. This method simplifies the tax calculation process, reduces the financial management burden of self-employed individuals, and facilitates the collection and management of tax authorities.
Self-employed tax system:
1. tax collection methods: there are two main tax collection methods for self-employed: quota collection and audit collection;
2. Features of quota collection: it is suitable for small-scale taxpayers, and the tax authorities estimate the tax payable according to the characteristics of the industry and the scale of operation;
3. Characteristics of audit collection: it is applicable to large-scale taxpayers, and the tax authorities calculate the tax payable according to the account book records;
4. Tax rate application: different industries and regions may have different tax rates, which should be implemented in accordance with the provisions of the local tax authorities;
5. Taxes and fees include: Taxes and fees that self-employed individuals may need to pay include personal income tax, value-added tax, urban maintenance and construction tax, etc.
6. Preferential tax policies: Some regions and industries may have tax reduction or preferential policies. Please consult the local tax authorities for details.
To sum up, individual industrial and commercial households will default on tax payable under the quota approval mode. For example, if the quota of 654.38+10,000 yuan reflects the characteristics of the industry and income level, the 3% value-added tax rate is usually applied to simplify tax calculation, reduce the pressure of financial management and improve the efficiency of tax collection and management.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on the Administration of Regular Quota Collection of Individual Industrial and Commercial Households
Article 22
Fixed-term quota households who dispute the quota approved by the tax authorities may, within 30 days from the date of receiving the notice of quota approval, apply to the competent tax authorities for re-approval of the quota, and provide sufficient evidence to explain the real situation of their production and operation. The competent tax authorities shall give a written reply within 30 days from the date of receiving the application. Fixed-term households can also apply for administrative reconsideration directly to the tax authorities at the next higher level in accordance with the provisions of laws and administrative regulations; If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court according to law. Regular quota households shall still pay taxes according to the original quota before receiving the notice of re-approving the quota, the administrative reconsideration decision or the judgment of the people's court.