A, did not apply for tax registration certificate, temporarily engaged in production and operation of scattered taxpayers, according to the time to the VAT invoice issuing point, the invoice amount does not reach the threshold of VAT collection each time, the personal income tax collection rate is 0%; If the invoiced amount exceeds the VAT collection threshold, the individual income tax collection rate shall be 0.5% of the invoiced amount (excluding VAT).
Second, for personal taxable income that does not belong to the nature of production and operation, the units and individuals who pay the income shall withhold and remit personal income tax according to law. When the withholding agent declares full withholding to the competent tax authorities, the personal income tax paid by the taxpayer at the rate of 0.5% on behalf of the VAT invoice can be deducted as the tax paid.
3. The individual income tax collection rate of individual industrial and commercial households that have not reached the threshold is temporarily approved as 0%.
2. What taxes do individual industrial and commercial households in Qinghai pay? Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax.
First, audit collection.
1, and pay 5% business tax according to operating income.
2. Additional taxes and fees.
Urban construction tax is paid at 7% of the paid business tax, education surcharge is paid at 3% of the paid business tax, local education surcharge is paid at 1% of the paid business tax, personal income tax is paid at the operating income of individual industrial and commercial households, and the excess progressive tax rate is 5%-35%.
Two, individual industrial and commercial households tax standards
1, 3% 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.
Three, the tax authorities approved the collection of individual industrial and commercial households generally implement the regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable.
If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.
Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.