1, sales products are subject to 3% value-added tax and supplies are subject to 5% business tax.
2. According to the sum of the paid value-added tax and business tax, urban construction tax and education surcharge shall be paid together.
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.
5. After obtaining the business license, individual industrial and commercial households shall handle the tax registration according to law. Self-employed individuals should set up correct account books and make accurate accounting in accordance with the provisions of the tax section. Self-employed households with sound reconciliation vouchers and accurate accounting shall be audited and collected by the tax authorities; The tax authorities will impose a fixed levy on the self-employed individuals who have small production and operation plans and do not have the ability to establish accounts; The tax authorities have the right to verify the tax payable of individual operators with certain scenes and implement the verification and collection.
2. Article 9 of the Individual Income Tax Law takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent.
If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
The business tax threshold mentioned in Article 23 of the Provisional Regulations of the People's Republic of China on Business Tax means that the total turnover of taxpayers reaches the threshold. The scope of application of business tax threshold is limited to individuals. The scope of the business tax threshold is as follows: if the tax is paid on time, the monthly turnover is 1000-5000 yuan. If the tax is paid by time, the turnover per day is 100 yuan. Individuals mentioned in the regulations refer to individual industrial and commercial households and other individuals. "Law on the Administration of Tax Collection" Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failing to go through tax registration, change registration or cancellation registration within the prescribed time limit; (2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations; (3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference; (4) Failing to declare all bank accounts to the tax authorities in accordance with regulations; (five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization. If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses. Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.