The standard of regular quota collection for self-employed individuals varies according to the monthly turnover. The details are as follows: if the monthly turnover is less than 20 thousand yuan, there is no need to pay personal income tax; The monthly turnover is between 20,000 and 50,000, and the part exceeding 20,000 is 0. 6% of individual income tax of individual industrial and commercial households is taxed at the approved tax rate, and the part that does not exceed 20,000 yuan is not taxed; If the monthly turnover is between 50,000 yuan and 654.38+10,000 yuan, the part exceeding 20,000 yuan shall be taxed according to the approved individual income tax rate of individual industrial and commercial households 1%, and the other parts shall remain unchanged; If the monthly turnover is above 6,543,800 yuan, the part exceeding 20,000 yuan is 654.38+ 0. 8% of the individual income tax of individual industrial and commercial households is taxed at the approved tax rate. In addition, there is no requirement for individual industrial and commercial households to apply for regular quotas.
Which is better, regular quota of self-employed individuals or approved collection?
For self-employed, under the current policy, regular quota collection has more advantages.
Regular quota collection: it is mainly applicable to individual industrial and commercial households with small scale of production and operation, which can not meet the standards for establishing accounts stipulated in the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households, as well as eligible individual enterprises and partnership enterprises.
I believe everyone is familiar with individual industrial and commercial households, such as small hotels, fruit shops, cake shops and small restaurants where everyone usually eats. Industrial and commercial operations carried out by individuals are all individual industrial and commercial households. Of course, it is also possible in the name of family.
You can enjoy the following tax benefits:
(1) From the second quarter of 2021,you can enjoy the preferential policies of reducing or exempting the value-added tax and personal income tax with a quarterly limit of 450,000 yuan.
(2) If the sales income exceeds the limit, the value-added tax and personal income tax will be levied in full, and personal income tax can be paid at the rate stipulated by the local competent tax authorities, with a low tax burden.
(3) From 202 1 to 1, individual industrial and commercial households can enjoy the portion of their annual taxable income not exceeding110,000 yuan. On the basis of the current preferential policies, individual income tax is levied by half, regardless of the collection method.
Approved collection, that is, directly according to the taxpayer's income, multiplied by the approved collection rate, the specific collection rate varies from region to region and industry.
Approved collection refers to a collection method in which the tax authorities use reasonable methods to verify the tax payable of taxpayers according to law when the taxpayer's accounting books are not perfect, the information is incomplete and it is difficult to check the accounts, or for other reasons.
The tax authorities have the right to verify their tax payable in one or more of the following ways:
1。 Referring to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;
2。 Approved according to the method of operating income or cost plus reasonable expenses and profits;
3。 According to the consumption of raw materials, fuel, power, etc. to calculate or calculate for approval;
4。 Approved by other reasonable methods.
The tax authorities should follow the statutory authority and procedures to protect the legitimate rights and interests of taxpayers. For example, when individual industrial and commercial households are approved to collect taxes, they must follow legal procedures, that is, self-declaration, typical investigation, quota verification and quota payment.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 7 of the Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households.
The tax authorities shall, according to factors such as business scale, business area, business content, industry characteristics and management level. For regular quota households, one or more of the following methods shall be adopted for verification:
According to the consumption of raw materials, fuel, power, etc. to calculate or calculate for approval;
According to the method of cost plus reasonable expenses and profits;
According to the inventory calculation or approved calculation;
Examine and approve according to invoices and related documents;
According to the calculation and approval of fund exchange in bank business account;
Approved with reference to the production and operation of taxpayers of the same scale and region in similar industries or similar industries;
Approved by other reasonable methods.
The tax authorities should use modern information technology to verify the quota and enhance the standardization and rationality of the verification work.