Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax:
(a) the collection of audit
1. Pay 5% business tax according to operating income (business tax has entered history and will not be levied).
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
(2) Tax standards for individual industrial and commercial households
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 than100000 yuan, it shall be exempted from value-added tax or business tax, and urban construction tax and education surcharge shall also be exempted.
(3) The tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, lot, area and equipment. 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 do not reach the threshold of value-added tax (monthly sales of 5000-99999 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
How to calculate the individual income tax of individual industrial and commercial households
The income tax payable by individual industrial and commercial households is personal income tax.
The calculation method is: personal income tax payable = total income-(cost+expense+loss+allowable tax deduction).
Tax rate table (applicable to income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions): annual taxable income tax rate (%): 5% not exceeding 5,000 yuan; The portion exceeding 5000 yuan to 10000 yuan is 10%.
Individual income tax paid by individual industrial and commercial households is different from that paid by wages and salaries. In theory, the individual income tax paid by individual industrial and commercial households is calculated according to the five-level excess cumulative tax rate of 5% ~ 35%, and its cost can be calculated according to the balance deduction. In fact, the tax authorities will not let you calculate according to the standard personal income tax calculation method, but adopt the method of approved collection to determine the tax you need to pay according to your business scale, business location, business variety and other factors.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:
1. Income from wages and salaries is subject to the progressive tax rate of 3% to 45% (the tax rate table is attached).
Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached).
3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.
4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.
5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.