What is the tax standard for individual industrial and commercial households?
Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax:
(a) the collection of audit
1. Pay 5% business tax according to operating income (business tax has been withdrawn from history, so it is not increasing income).
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
(2) Tax standards for individual industrial and commercial households
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
(3) The tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.
Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
Self-employed households pay regular and fixed taxes.
The tax authorities generally implement the regular quota method for self-employed, that is, the tax payable for one month is approved according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.
Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
Three. Tax obligation of individual operators
After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately account for them. Self-employed individuals with sound reconciliation vouchers and accurate accounting shall be collected by the tax authorities through audit.
For self-employed individuals with small scale of production and operation and no ability to set up accounts, the tax authorities will impose a fixed amount on them regularly; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 2 of the Regulations on Individual Industrial and Commercial Households (1) Citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance are individual industrial and commercial households.