1, 4% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
5. The tax authorities generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the area, lot, area and equipment.
The annual income of individual industrial and commercial households is10 million yuan. Non-ordinary taxpayers should pay 5% business tax first, then 7% urban maintenance and construction tax (business premises are in urban areas), and 3% business tax plus education fees.
500,000+35,000+1.5 million = 550,000. If there is profit, there is income tax, 25% of the profit.
Tax standard According to the spirit of the document "Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households" in State Taxation Administration of The People's Republic of China, the applicable taxes and tax rates for regular quota collection are as follows:
1. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, since June 65438+ 10/day, 2009, the collection rate of value-added tax for small-scale taxpayers is 3%.
Value-added tax is calculated and paid at 3% of sales excluding tax.
Sales excluding tax = sales including tax ÷( 1+ collection rate)
VAT payable = sales excluding tax ×3%
For example. The list price of a commodity is 1030, and the sales excluding tax =1030 ÷ (1+3%) =1000 yuan. VAT payable = 1000×3%=30 yuan.
Value-added tax is levied by the national tax.
The following taxes are levied by local taxes:
2. Business tax is calculated and paid according to consulting business income, and the tax rate is 5%.
3. Urban maintenance and construction tax shall be calculated and paid according to the VAT amount+business tax amount and urban construction tax rate; (Urban construction tax rate: 7% for the city; 5% of counties and townships; Not in cities, counties and towns (1%).
4. The surcharge for education is calculated and paid at 3% of VAT+business tax.
5. Individual 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 taxable income. An excessive progressive tax rate of 5% to 35% is applicable. The self-employed generally adopt the method of attaching a sign, and the attaching rate is generally between 1%-3%, generally around 2%. Personal income tax payable = taxable sales × collection rate.
As for how much tax you have to pay, it depends on the sales volume of your goods and the turnover of your consulting business. The State Administration of Taxation will conduct on-the-spot investigation, determine the quota, and send you a "Notice of Approved Quota". Its content is the five points I mentioned earlier, except to inform you of the approved sales volume and payment term.