Self-employed tax standard
The main taxes involved in individual industrial and commercial households include value-added tax, urban construction and maintenance fees, education surcharge, personal income tax, etc.
1, VAT at the rate of 3%;
2, urban maintenance and construction tax, where the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not in the city, county or town, the tax rate is1%;
3. The additional tax rate for education expenses is 3%, and the additional tax rate for local education expenses is 2%;
4, personal income tax, the individual industrial and commercial households audit collection, with the total income of each tax year, after deducting costs, expenses and losses for the taxable income. Personal income tax is calculated and paid according to the excessive progressive tax rate of 5% to 35%.
How do self-employed individuals declare individual taxes?
According to the individual income tax law, the tax payable by individual industrial and commercial households from production and operation shall be calculated on an annual basis and paid in advance by monthly installments, and the taxpayer shall pay in advance within the 15th day of the following month and make final settlement within three months after the end of the year.
What do individual businesses include?
Individual industrial and commercial households include individual industrial and commercial households that have obtained business licenses according to law and are engaged in production and operation; Individuals engaged in paid service activities such as running schools, medical care and consulting and other individuals engaged in individual production and operation with the approval of relevant government departments.
What expenses are not deductible for individual industrial and commercial households?
Individual income tax, fines, fines, confiscation of property losses, tax late fees, personal and family expenses, sponsorship fees, other expenses unrelated to production and business income, donation expenses that do not meet the conditions for deduction, and expenses that cannot be deducted according to the regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall not be deducted.