What is the tax declaration standard for a sole proprietorship enterprise?

The tax declaration standards for a sole proprietorship enterprise are: 5% for those whose income does not exceed 5,000, 10000 for those whose income exceeds 5,000, 20% for those whose income exceeds 1000 to 30,000, and 30% for those whose income exceeds 30,000 to 50,000. Under specific circumstances, the criteria for determining different business volumes are different.

1. What is the tax declaration standard for a sole proprietorship enterprise?

The tax declaration standard of a sole proprietorship enterprise is applicable to the five-level excess progressive tax rate.

1, the taxable income does not exceed 5,000 yuan, and the tax rate is 5%;

2, 5000- 10000 yuan, the tax rate is10%;

3, 10000-30000 yuan, the tax rate is 20%;

4, more than 30000-50000 yuan, the tax rate is 30%;

5, more than 50000 yuan, the tax rate is 35%.

Second, the scope of individual income tax

Wage and salary income

Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.

Income from labor remuneration

Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.

Remuneration income

The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.

royalty income

Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.

The law clearly stipulates the specific procedures and requirements for tax declaration of sole proprietorship enterprises. On the one hand, the handling of related matters needs to be strictly based on the actual situation involved, on the other hand, it needs to be handled according to the actual tax rate standard, and the specific situation is determined by the tax authorities.