The general threshold is like this. If you don't get such income, you don't have to pay taxes. The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 5000-20000 yuan;
(two) sales of taxable services, monthly sales of 5000-20000 yuan;
(3) If the tax is paid by time, the sales per day will be 300-500 yuan.
II. The scope of the business tax threshold is as follows:
(a) the monthly turnover is between 5000 yuan and 20000 yuan, and the tax is paid on time;
(2) If the tax is paid by time, the turnover per day is 300-500 yuan.
Extended data:
1. After deducting "five insurances and one gold" from employees' monthly salary income, if it exceeds 3,500 yuan, personal income tax shall be calculated and paid.
II. Calculation of Personal Income Tax on Wages and Salaries
(1) After getting the salary every month, after deducting the basic old-age insurance, medical insurance and unemployment insurance paid by individuals, as well as the housing accumulation fund paid according to the standards set by the provincial government, the taxable income is deducted by 3,500 yuan/month (overseas income and the income of foreigners, overseas Chinese and compatriots in Hong Kong, Macao and Taiwan can be deducted by an additional 3,200 yuan per month).
(2) Calculation formula:
Personal income tax payable = taxable income * applicable tax rate-quick deduction
Taxable amount = salary income -3500- "three insurances and one gold"
The new personal income tax law, which takes 3,500 yuan as the starting point to replace 2,000 yuan in the past, has been implemented.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Detailed Rules for the Implementation of Deduction Standards shows that besides 65,438+03 and 500 yuan, there are three types of items that need to be deducted before tax.
First, three insurances and one fund stipulated by the state, namely endowment insurance, medical insurance, unemployment insurance and housing accumulation fund;
The second is the five kinds of subsidy fees given by the unit, that is, the one-child subsidy, child care subsidy, local transportation fee, book and newspaper fee and washing fee obtained by individuals;
Third, special allowances such as the wages of retired workers and the allowances of academicians of the two academies.
Among them, several kinds of subsidies, such as book and newspaper fees and washing fees, must be within the cost standard stipulated by Beijing Municipal Finance to be tax-free. If the unit overpays, individual income tax will be paid for the excess.