Opening a studio belongs to a self-employed person and requires tax declaration to the tax authorities. According to the relevant laws, the following personal income shall be subject to personal income tax:
1, salary income;
2. Income from remuneration for labor services;
3. remuneration income;
4. Royalty income;
5. Operating income.
Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities. For example, paying customs duties means that importers and exporters or their agents pay taxes to the banks designated by the customs within the specified date with the tax payment certificate issued by the customs.
The meaning of paying taxes focuses on the requirements of the state and is mandatory.
The meaning of tax payment focuses on the taxpayer's active behavior, which is a conscious behavior.
Income tax includes personal income tax (individual tax) and enterprise income tax.
Individual income tax obligors are as follows:
1. Resident Taxpayer: Have a domicile in China and have lived in China for one year;
2. non-resident taxpayer: those who have no domicile and no domicile or have lived for less than one year.
Resident taxpayers have unlimited tax obligations, and non-resident taxpayer only pays taxes on domestic income.
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax.
The main source of a country's economic base is tax. It can't be said that the people enjoy the welfare of the country 100%, but it does have certain benefits to our citizens on some levels. In real life, we can see that it is far from enough for the country to rebuild the disaster area only by people's donations and foreign aid. There is also the National Three Gorges Water Conservancy Project, which supplies power to half of China. Railways cannot be run by individuals.
Taxation is one of the main ways of national fiscal revenue, but it is also taken from the people and used by the people.
Urban construction tax, the full name of urban maintenance and construction tax, is a tax levied to raise funds for urban construction and maintenance, and the amount is 7% of the sum of value-added tax, consumption tax and business tax.
Tariff is a kind of tax levied on import and export commodities, which belongs to turnover tax. Individuals carrying Apple iPad with them will be subject to customs duties.
Land value-added tax is a tax levied on the value-added obtained from the transfer of state-owned land and real estate.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.