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. There is about 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, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. 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. If the value-added tax threshold is not reached, the monthly sales will be 5,000-20,000 yuan, and the value-added tax, urban construction tax and education surcharge may be exempted from different provinces.
The advantages of corporate family in taxation are:
1. The income tax rate of individual business is low: individual industrial and commercial households do not need to pay enterprise income tax and dividend tax, but only pay individual business income tax, value-added tax and additional tax, with value-added tax 1% and additional tax of 0.06%. Personal business income tax is between 0.25% and 2.19% after approval, so the comprehensive tax rate generally does not exceed 3%. The comprehensive tax rate does not exceed 3%. Effectively solve the problems of year-end bonus, shareholder dividend, high tax on equity transfer, high pressure on social security fees, etc., and greatly reduce the operating pressure for self-employed individuals.
Private transfer: after paying taxes, you don't need to pay other dividends, but you can directly transfer it to a private card for free disposal, solving the problems of shareholders' loans not being returned in time; Flexible and free.
3. Solve the invoice problem: The individual production and operation income tax of an enterprise can also be verified and collected, regardless of the income, cost and profit of the enterprise, and it can be directly verified according to the invoice amount of the enterprise, thus solving the problems of no ticket for enterprise input, no ticket for rebate and irregular logistics ticket.
To sum up, it is a unique advantage for individual industrial and commercial households to enjoy preferential tax relief policies provided by the government.
Legal basis:
Measures of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Municipality on the Administration of Individual Income Tax for Individual Industrial and Commercial Households
essay
The balance of the total income of self-employed individuals in each tax year after deducting costs, expenses and losses is taxable income, and the personal income tax payable is calculated accordingly. The calculation formula is:
Taxable income = total income-costs, expenses and losses
Personal income tax payable = taxable income x applicable tax rate