General personal studios are basically individual industrial and commercial households, and they are treated according to the tax policies of individual industrial and commercial households.
Personal studios are small-scale taxpayers. Value-added tax adopts a simple collection method for small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the collection rate. Considering that small-scale taxpayers have small business scales and imperfect accounting, it is difficult to calculate taxes according to the VAT rate and use the dedicated VAT deduction for input tax. Therefore, the recommended method of calculating the tax payable based on sales volume and collection rate is implemented. The value-added tax collection rate for small-scale taxpayers will be adjusted to 6%.
According to relevant legal provisions, the scope of various personal incomes stipulated in the Personal Income Tax Law is as follows:
1. Wage and salary income refers to the income obtained by an individual due to his or her employment. Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment.
2. Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, and review. , calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
3. Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
4. Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights, Excludes royalties.
5. Business income refers to the following details:
(1) Income obtained by individual industrial and commercial households from engaging in production and business activities, sole proprietorship investors, and individual partners in partnerships. Income derived from the production and operation of sole proprietorships and partnerships registered within the country;
(2) Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;
< p>(3) Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;(4) Income obtained by individuals from engaging in other production and business activities.
Legal Basis
"Implementation Regulations of the Personal Income Tax Law"
Article 6 The scope of personal income stipulated in the Personal Income Tax Law:
< p> (1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the employment or employment that an individual obtains due to his or her employment.(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.
(5) Business income refers to:
(1) Income obtained by individual industrial and commercial households from production and business activities, investors in sole proprietorships, and individual partners in partnerships Income derived from the production and operation of domestically registered sole proprietorships and partnerships;
(2) Income obtained by individuals engaged in running schools, medical treatment, consulting and other paid service activities in accordance with the law;
(3) Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;
(4) Income obtained by individuals from engaging in other production and business activities.