I. Individual industrial and commercial households with business licenses approved by the administrative department for industry and commerce;
Two, approved by the administrative department for Industry and commerce issued a business license of cooperative operation, joint venture and other business households do not have the conditions of collective enterprises;
Three, the administrative department for Industry and commerce has not issued a certificate, but there are fixed production and business premises, the tax authorities can carry out source management, and in accordance with the provisions of individual industrial and commercial households for temporary tax registration. Article 3 The tax year of income tax for individual industrial and commercial households in urban and rural areas is from 1 month 1 day to1February 3 1 day in the Gregorian calendar. Article 4 The income tax of individual industrial and commercial households in urban and rural areas shall be collected and managed by local tax authorities. Article 5 The term "total income" as mentioned in Article 2 of the Regulations includes taxpayers' income from production and operation and other income. Article 6 The taxable income mentioned in Article 2 of the Regulations refers to the income from production and operation and other income of taxpayers.
"Income from production and operation" refers to the pure income obtained from engaging in industries such as material production, transportation, commodity management and labor service.
"Other income" refers to interest (excluding debt interest and non-production and operating deposits), rental income, transfer of patent rights, proprietary technology and trademark rights, dividends before other enterprise income taxes and other income. Article 7 "Costs, expenses and wages" as mentioned in Article 2 of the Regulations shall be separately formulated by the Provincial Taxation Bureau. Article 8 The taxes allowed by the state to be paid before income tax mentioned in Article 2 of the Regulations refer to product tax, value-added tax, business tax, urban maintenance and construction tax and other taxes allowed by the state to be paid before income tax. Article 9 When calculating taxable income, taxpayers shall not deduct the following items:
1. Loss in previous years;
Second, the excess wages, allowances, subsidies, physical objects and bonuses that should be paid in the profits after paying income tax, as well as sponsorship fees, liquidated damages, late fees and fines;
Three. Income tax paid, construction tax and treasury bills and bonds purchased:
Four, the tax authorities explicitly prohibit other expenses charged in the cost and expense. Article 10 According to the provisions of Article 4 of the Regulations, the specific collection methods are as follows:
1. If the annual taxable income exceeds 50,000 yuan to 60,000 yuan, an additional 10% will be charged according to the income tax payable;
Two, the annual taxable income of more than sixty thousand yuan to seventy thousand yuan, according to the taxable income plus twenty percent;
Three, the annual taxable income of more than seventy thousand yuan to eighty thousand yuan, according to the income tax payable, an additional thirty percent;
Four, the annual taxable income of more than 80 thousand yuan, according to 40% of the income tax payable. Article 11 Tax reduction or exemption:
A, lonely, blind, deaf, dumb, disabled and martyrs, engaged in individual production and operation have difficulty in paying taxes, by my application, approved by the county (city) tax authorities, to give regular income tax relief care;
Two, the operating income can not reach the business tax threshold, shall be exempted from income tax;
Three, door-to-door services for residents and engaged in sporadic handicrafts and pure labor income, listed by the Provincial Taxation Bureau, shall be exempted from income tax;
Four, taxpayers suffering from natural disasters such as wind, fire, water and other special circumstances, it is difficult to pay taxes, with the approval of the county (city) tax authorities, to give regular reduction or exemption of income tax. Twelfth urban and rural individual industrial and commercial households income tax collection methods and tax payment period:
First, the audit certificate is sound, the tax payable is calculated on an annual basis, paid in advance on a monthly or quarterly basis, and settled at the end of the year, with more refunds and less supplements. The specific tax payment period shall be determined by the county (city) tax authorities.
Second, if the accounting vouchers are not perfect, the tax payable shall be paid together with the sales link tax, and it will not be settled at the end of the year. Article 13 When paying income tax in advance on a monthly (quarterly) basis in accordance with Article 6 of the Regulations, taxpayers shall convert the accumulated taxable income of the current month (quarter) into annual income, and calculate the taxable amount of this month (quarter) according to the applicable tax rate. The calculation formula is as follows:
Year round month
Annual taxable income = cumulative taxable income in the current month ×-
Cumulative operation month
Annual income tax payable = annual taxable income × applicable tax rate-quick deduction
Cumulative operation month
Accumulated income tax payable in the current month = annual income tax payable ×-
Year round month
Income tax payable this month = accumulated income tax payable this month-accumulated income tax paid last month.
When paying income tax in advance on a monthly (quarterly) basis, you can directly calculate the income tax payable in the current month (quarterly) according to the quick calculation method of the ten-level excess progressive income tax rate and the monthly calculation table of the tax increase rate (attached).