According to relevant regulations, if individual industrial and commercial households pay taxes on a monthly basis, their monthly sales will be 5,000-20,000 yuan. 300 yuan -500 yuan sales can not reach the threshold, exempt from value-added tax. If they sell real estate, the threshold is 65438+ 10,000 yuan. The threshold for personal income tax is 36,000 yuan.
Individual industrial and commercial households tax declaration method:
1, enter the tax declaration website of the tax bureau, and directly enter the declaration page after logging in;
2. See the personal income tax in the drop-down list of electronic declaration, which is also the entrance of employee wage income tax declaration. Click Enter to jump to the interface of individual income tax declaration, select the middle, that is, income detailed declaration, and click Query;
3. Click the arrow, and a small box will appear, selecting the production and operation income of individual operators. After confirmation, you need to fill in the taxable items column and select the operating income of sole proprietorship and partnership;
4. Fill in the tax payment period, the month of the report, and the ID number of the legal person if there is an ID number;
5. Fill in two data: income and cost. If these two data come from statements, you need to complete a complete account to get the statements before you declare personal income tax;
6. Fill in the accumulated production and operation income of this year, that is, the main business income, and the project amount after deducting expenses and expenses;
7. After verification, click OK in the lower right corner to add the record to the table below. Click on the tax situation in the electronic report to query. After all the selections are made, click Generate Electronic Tax Ticket to finish.
To sum up: when calculating turnover, self-employed individuals need to include all income, including cash and non-cash income. For example, the money received by self-employed individuals through electronic payment methods such as WeChat and Alipay also needs to be included in the turnover. At the same time, self-employed individuals need to keep all bills and vouchers for inspection by the tax authorities during their business activities.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on the Administration of Tax Collection
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.