Preferential tax policies for self-employed individuals in Hainan

Legal analysis: Hainan self-employed registration can not only reduce the comprehensive tax rate to 1.55% through examination and approval, but also enjoy high tax refund preferential policies. 1, consulting services, information technology, advertising design, cultural media, equipment leasing, science and technology (technology research and development) and other service trade enterprises can register individual industrial and commercial households and enjoy individual tax collection. The service industry tax is approved as 1%, and the comprehensive tax burden is 2.06%; The individual tax of trade industry is 0.8%, and the comprehensive tax burden is 1.86%. 2. Hainan supports Internet platform enterprises to register individual industrial and commercial households as natural persons, which facilitates the registration of individual industrial and commercial households. At the same time, relax the restrictions on the names of individual industrial and commercial households registered in the platform economic cluster. 3. If the annual taxable income of individual industrial and commercial households does not exceed 6.5438+0 million yuan, the income tax will be halved on the basis of the current preferential policies.

Legal basis: Regulations on Individual Industrial and Commercial Households

Article 1 These Regulations are formulated in order to protect the legitimate rights and interests of individual industrial and commercial households, encourage, support and guide their healthy development, strengthen supervision and management, and give full play to their important role in economic and social development and employment expansion.

Article 4 The State practices the principle of equal market access and fair treatment for individual industrial and commercial households.

If individual industrial and commercial households apply for registration, and the business scope of the application for registration does not belong to the industry prohibited by laws and administrative regulations, the registration authority shall register it according to law.

Article 6 Local people's governments at all levels and relevant departments of people's governments at or above the county level shall take measures to provide support, convenience and information consulting services for individual industrial and commercial households in business premises, entrepreneurship and vocational skills training, vocational skills appraisal, technological innovation and participation in social insurance.