Small-scale taxpayers are taxed at the rate of 1%, while ordinary taxpayers are taxed at the applicable tax rates (13%, 9%, 6%). Now the VAT policy has been made clear. Small-scale taxpayers with monthly sales below 6,543,800+are exempted from ordinary tickets, and those with monthly sales above 6,543,800+are levied at the special ticket tax rate of 654.38+ 0%.
For small-scale taxpayers who open special tickets, the current policy is superior to the previous tax exemption policy. For self-employed individuals who open ordinary tickets, if the monthly sales are less than 65438+ 10,000, it has no effect. If the monthly sales exceed 654.38 million, it will be a little more than 22 years.
Expansion of individual industrial and commercial households:
Individual industrial and commercial households refer to natural persons or families engaged in industrial and commercial business activities within the scope permitted by law and approved and registered according to law. If a single natural person applies for self-employment, it should be a natural person with working ability over 16 years old.
Individual industrial and commercial households enjoy legal property rights, including the right to possess, use, benefit and dispose of their own legal property, and enjoy various creditor's rights according to laws and contracts.