Individual industrial and commercial households also have to pay taxes. Individual industrial and commercial households need to pay the following taxes:
1, the value-added tax is calculated and paid at the tax rate of 3% according to the standard of sales excluding tax;
2. Business tax is calculated and paid according to consulting business income, and the tax rate is 5%;
3. Personal income tax is based on the income from the production and operation of individual industrial and commercial households, and the balance of the total income in each tax year after deducting costs, expenses and losses is the taxable income;
4. others.
Legal objectivity:
Individual Income Tax Law of the People's Republic of China
essay
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.