Individual industrial and commercial households refer to natural persons or families engaged in industrial and commercial business activities within the scope permitted by law and approved and registered according to law.
If a single natural person applies for self-employment, it should be a natural person with working ability over 16 years old. When a family applies for self-employment, the individual who is the head of the family must have the ability to operate, and other family members may not all have the ability to operate.
Individual industrial and commercial households pay taxes in the following ways:
1. Regular quota collection is to determine the taxable amount through the tax authorities' verification of the taxpayer's turnover in a certain operating period. It is mainly applicable to individual industrial and commercial households with small scale of production and operation, which can not meet the standards for establishing accounts stipulated in the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households, as well as qualified individual proprietorships and partnerships.
The second is the approved levy rate, which is levied directly according to the taxpayer's income and multiplied by the approved levy rate. The specific collection rate varies from region to region and industry.
1. If the actual sales amount is lower than the taxable business amount, the taxable amount shall be calculated according to the taxable business amount and the approved tax rate;
2. If the actual sales amount is higher than the taxable business amount, the taxable amount shall be calculated according to the actual sales amount and the approved tax rate.
Three, audit collection is to declare the amount of payment, after the tax authorities to verify, then refund more and make up less. It is mainly applicable to individual industrial and commercial households with relatively sound account books, vouchers and financial accounting systems, which can truthfully calculate the tax payable.
Taxable income = total annual income-cost-expense taxable amount = (total annual income-cost-expense) * use tax rate-quick deduction of cost refers to the sales cost, sales expense, business expense and other expenses incurred by individual industrial and commercial households in their production and business activities.
For example: the purchase of raw materials, the purchase of goods and so on. Expenses refer to the sales expenses, management expenses and financial expenses incurred by individual industrial and commercial households in their production and business activities, except the related expenses that have been included in the cost.
For example: utilities, store rent, the cost of buying packaging boxes or bags, the cost of printing leaflets, transportation expenses, meals, cigarettes, alcohol and so on. For suppliers (the deduction of costs and expenses is also cumulative).
The scope of individual income tax collection is as follows:
1, 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.
2. Income from remuneration for labor services
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.
3. royalty 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.
4. 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.
Individual industrial and commercial households shall register with the administrative department for industry and commerce at the place where they intend to register, obtain corresponding certificates and forms, and submit relevant materials according to their requirements and procedures, generally:
1. Application for industrial and commercial registration of individual industrial and commercial households signed by the operator.
2. A copy of the ID card of the operator; To apply for registration as a family business, the host operator shall be registered as an operator, and all family members involved in the business shall sign and confirm in the operator signature column of the Application for Business Registration of Individual Industrial and Commercial Households. Submit a copy of the household registration book or marriage certificate as proof of kinship of family members; At the same time, submit copies of ID cards of other family members involved in the business, and record their names and ID numbers.
3. If there are items in the business scope for application for registration that must be approved by laws, administrative regulations and the State Council decisions, a copy of the relevant license certificate or approval document shall be submitted.
4. Certificate of use of business premises. If an individual industrial and commercial household takes its own place as its business place, it shall submit a copy of the property right certificate of its own place; If renting another person's house, a copy of the lease agreement and the property right certificate shall be submitted; If it is unable to submit the property right certificate of the business premises, it may submit the relevant certificates issued by the market organizers, various development zone management committees and village neighborhood committees approved by the government agreeing to engage in business activities in the premises.
5. If an agent is entrusted, the certificate of entrusted agent signed by the operator and a copy of the ID card of entrusted agent shall also be submitted.