Different incomes pay different taxes, and there is no need to pay taxes if the monthly income is less than 5,000. The specific requirements are as follows: Article 1 In order to meet the needs of individual industrial and commercial households (hereinafter referred to as self-employed) in auditing and collecting accounts, and to strengthen the collection and management of individual income tax, these measures are formulated in accordance with the provisions of relevant national tax laws and regulations. Article 2 All self-employed individuals who have been levied by auditing accounts shall calculate, declare and pay personal income tax in accordance with the provisions of these Measures. Article 3. The total income of individual users in each tax year, after deducting costs, expenses and losses, is the taxable income, and the payable personal income tax is calculated. Its calculation formula is: taxable income = total income-personal income tax payable for costs, expenses and losses = taxable income × applicable tax rate supplement: according to the Provisional Regulations on Value-added Tax of People's Republic of China (PRC), the value-added tax collection rate of small-scale taxpayers is 3%. Sales excluding tax are subject to VAT at the rate of 3%. Sales excluding tax = sales including tax ÷( 1 collection rate) VAT payable = sales excluding tax × 3%. The target price of a commodity is 1030, and the sales excluding tax = 1030 ÷ (1, 3%) = 1000 yuan. Value-added tax payable = 1000× 3% = 30 yuan value-added tax is levied by the national tax, and how much tax to pay depends on the sales volume. The State Administration of Taxation conducts on-the-spot investigation, determines the quota and issues a quota notice.
Legal objectivity:
Article 3 of People's Republic of China (PRC) Individual Income Tax Law: 1. The income from wages and salaries is subject to an excessive progressive tax rate of 3% to 45% (the tax rate table is attached). Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable. 4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council. 5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.