Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax.
1, and pay 5% business tax according to operating income.
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%.
Tax standard 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. Pay 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, location, 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.
How do self-employed people pay taxes?
There are two ways to collect individual income tax of self-employed: audit collection and quota verification collection:
If individual industrial and commercial households levy taxes on accounts, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. Personal income tax is calculated and paid according to the excessive progressive tax rate of 5% to 35%.
The wages of individual owners are not deducted as costs, but the living expenses can be deducted by 42,000 yuan every year. If the individual income tax is subject to regular quota verification, the taxable income and taxable amount shall be calculated according to the taxable income rate of the industry. The formula is: annual taxable income = annual sales income × taxable income tax rate (determined by the tax bureau, different industries) annual taxable income = annual taxable income × applicable tax rate-quick deduction of several months = annual taxable amount/12.
Calculation of value-added tax rate of self-employed households
The formula for calculating the value-added tax rate of self-employed households is: firstly, change the price including tax to the price excluding tax = including tax/(1+17%) = 2480/(1+19.66) = tax payable = price excluding tax.
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 50% of the tax revenue comes from the central government and 50% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.