Announcement on the policy of reducing or exempting value-added tax for small-scale taxpayers. Ministry of Finance State Taxation Administration of The People's Republic of China1) in 2023;
1. From June 65438+ 10/day in 2023 to February 3 1 day in 2023, small-scale VAT taxpayers with monthly sales below 65438+ 10,000 yuan (inclusive) are exempted from VAT.
2. From June 65438+1 October1day in 2023 to February 3 1 day in 2023, the sales income of small-scale VAT taxpayers will be subject to VAT at a reduced rate of 3% and at a reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
Individual industrial and commercial households tax rate table is as follows:
1, the annual tax rate does not exceed 36,000 yuan: 3% quick deduction: 0;
2. Part of the tax rate exceeding 36,000-144,000 yuan is: 10% Quick deduction: 2,520;
3. Part of the tax rate exceeding144,000-300,000 yuan is: 20% quick deduction:16920;
4. Part of the tax rate exceeding 300,000-420,000 yuan is: 25% quick deduction: 31920;
5. Part of the tax rate exceeding 420,000-660,000 yuan is: 30% quick deduction: 52,920;
6. Part of the tax rate exceeding 660,000-960,000 yuan is: 35% quick deduction: 85,920;
7. The tax rate of over 960,000 yuan is 45%, with quick deduction 18 1920.
Personal business tax has the following policies:
1。 Labor services provided by individuals with disabilities to the society may be exempted from value-added tax upon approval.
2。 Yeah, disability. Lonely old people and martyrs are engaged in self-employed production. With the approval of the local tax bureaus of cities and counties, the personal income tax on business income and labor remuneration will be reduced by 50%-90%.
3。 For self-employed individuals who have suffered heavy losses due to serious natural disasters, appropriate personal income tax relief and care can be given within 1-3 years.
4。 Individual business operation of laid-off workers in state-owned enterprises. With the approval of the local tax authorities, the cottage industry can be exempted from personal income tax for one year. Laid-off workers of urban collective enterprises can be implemented by analogy.
5。 Specific preferential tax policies for laid-off workers to engage in community residents' service industry: (1) The specific contents of community residents' service industry include the following eight items: family cleaning and sanitation services; Primary health care services; Infant nursing education service; Education, training and livelihood services for disabled children; Old-age service; Patient care and children. Student transfer service (excluding taxi transfer); Contraceptive counseling; Prenatal and postnatal care consultation. (2) Value-added tax: the operating income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry, and the unemployment certificate held by individuals shall be filed with the local competent tax authorities. Self-employed individuals shall be exempted from value-added tax within 3 years from the date of tax registration. (3) individual tax: engaged in domestic work in the community. Clean and hygienic. Traffic safety. Public security and other service industries and non-production and business activities shall be exempted from personal income tax within three years. (4) Urban maintenance and construction tax and education surcharge: Urban maintenance and construction tax and education surcharge shall be exempted together with the value-added tax, and the exemption procedures shall be handled in accordance with relevant regulations.
6。 Compared with the preferential tax policies enjoyed by laid-off workers engaged in community service, retired soldiers are engaged in self-employment and community service. Retired soldiers must hold a self-employment certificate issued by the resettlement department of the local people's government, and go through the formalities of tax reduction and exemption at the local competent tax authorities according to regulations.
7。 If the dependents are engaged in self-employment, they will be exempted from value-added tax and personal income tax within 3 years from the date of tax registration.
8。 Laid-off workers who are engaged in self-employment shall verify their business licenses with their employment certificates. After the ID card, the tax registration fee can be exempted.
9。 Run yourself. Approved by the people's government at or above the municipal level or the education administrative department of the people's government at the same level. All kinds of full-time ordinary schools, students' qualifications recognized by the state, and individual nurseries. Kindergarten. Sanatorium Marriage introduction is exempt from value-added tax; Personal school. Nursery. Kindergarten self-use land is exempt from urban land use tax.
10。 Students' dormitories set up by individuals provide accommodation services for college students, and rent is charged according to the unified charging standard of higher education system, and the rental income obtained is exempt from value-added tax.
1 1。 If the medical service income obtained by for-profit medical institutions run by individuals is directly used to improve the demand for medical services, the property tax shall be exempted from the date of obtaining employment registration. Urban land use tax and vehicle and vessel use tax. 12。 For other specific details, please consult the local industrial and commercial bureau.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 7 of the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households.
Income from production and operation of individual industrial and commercial households shall be taxable income based on the total income in each tax year, after deducting costs, expenses, taxes, losses and other expenses and losses in previous years.
Article 8
Individual industrial and commercial households engaged in production and business operations and activities related to production and business operations (hereinafter referred to as production and business operations) have all kinds of income in monetary and non-monetary forms, which is the total income. Including: income from selling goods, income from providing labor services, income from transferring property, interest income, rental income, income from accepting donations and other income.
Other income mentioned in the preceding paragraph includes surplus income of individual industrial and commercial households, guaranteed deposit income overdue for more than one year, accounts payable that cannot be paid, accounts receivable that have been recovered after the treatment of bad debt losses, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.