1, industry, handicrafts, refers to the exploitation of natural resources and the production, manufacturing and processing of commodities, the exploitation of minerals, and the repair of production equipment and tools.
2, the construction industry, refers to the civil construction, equipment installation and architectural design, housing repair, etc.
3, transportation, refers to the highway, water passenger and cargo transportation, loading and unloading, etc.
4. Commerce refers to the purchase, sale, trafficking and storage of commodities.
5. Catering industry refers to restaurants, restaurants, restaurants, cold drinks shops, pubs, teahouses, noodle shops, etc.
6. Service industry refers to hairdressing, photography, bathing, dyeing, hotels, lettering, sports and entertainment, information dissemination, scientific and technological exchanges and consulting services.
7. The repair industry refers to the repair of watches, bicycles, sewing machines, radios, televisions, black and white iron and other miscellaneous products.
8. Other industries refer to other industries that national laws and policies allow individual industrial and commercial households to operate.
Preferential tax policies for self-employed individuals
1. Labor services provided by individuals with disabilities to the society may be exempted from business tax upon approval.
2, the disabled, the elderly and the martyr's family engaged in individual industrial and commercial households production, business income and labor remuneration income, approved by the local tax bureaus of cities and counties, giving 50%-90% personal income tax relief care.
3, individual industrial and commercial households due to serious natural disasters caused by key losses, the income from production and operation, identified by the local tax bureaus of cities and counties, can be given appropriate personal income tax relief and care within 0-3 years.
4. Laid-off workers from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries may be exempted from personal income tax 1 year upon examination and approval by the local tax authorities. Laid-off workers in urban collective enterprises can refer to the implementation.
5. Specific preferential tax policies for laid-off workers engaged in community residents' service industry:
Do self-employed individuals need to declare business tax if they are below the threshold?
Yes, but this is tax approval, not your own decision. If the tax approval gives you 5000 yuan, it means that you do not meet the tax exemption conditions and will not be granted tax exemption. 20,000 yuan for the self-employed is tax-free 20 12 1. Do you want to declare? If it's 5000 for you, you don't have to declare it if it doesn't exceed; However, if the tax invoice exceeds the quota, it should be declared and the difference should be made up (deducting the quota).
legal ground
Company Law of the People's Republic of China
Article 6 To establish a company, it shall apply to the company registration authority for registration of establishment according to law. Those that meet the conditions for establishment as stipulated in this Law shall be registered as limited liability companies or joint stock limited companies respectively by the company registration authority; Those who do not meet the conditions for establishment as stipulated in this Law shall not be registered as a limited liability company or a joint stock limited company.
Where laws and administrative regulations stipulate that the establishment of a company must be approved, the approval procedures shall be handled according to law before the company is registered.
The public may apply to the company registration authority to inquire about the registered items of the company, and the company registration authority shall provide inquiry services.
Article 7 A company established according to law shall be issued a business license by the company registration authority. The date of issuance of the business license of the company is the date of establishment of the company.
The company's business license shall specify the company's name, domicile, registered capital, business scope, name of legal representative and other matters.
Where the matters recorded in the company's business license change, the company shall register the change according to law, and the company registration authority shall issue a new business license.
Article 8 A limited liability company established in accordance with this Law must indicate the words limited liability company or limited company in its name.
A joint stock limited company established in accordance with this law must indicate the words joint stock limited company or joint stock company in its name.