The starting point is a monthly sales of 5,000-20,000 yuan
1, the sales of products to pay 3% value-added tax, and the supply of work to pay 5% operation tax.
2, together with the sum of VAT and operation tax to pay the urban construction tax, education surcharge.
3. There is also a personal income tax of about 2%.
4, if the monthly income is less than 5,000 yuan, is exempted from the value-added tax or operation tax, urban construction tax, education surcharge is also exempted.
5, individual business households in the receipt of operating licenses, should be in accordance with the law to deal with tax registration. Individual households should set up account books correctly in accordance with the rules of the tax department and carry out accounting accurately. For individual households with sound account certificates and accurate accounting, the tax department implements the checking of accounts and levies on them; for individual households with small production and operation plans and no way to set up accounts, the tax department implements the time-rate levies on them; for individual households with certain scenes, the tax department has the right to approve the amount of tax to be paid and implements the approved levies.
Individual industrial and commercial households pay taxes means that individual industrial and commercial households should correctly establish account books in accordance with the provisions of the tax department and accurately carry out accounting. For individual business households with full account documents and accurate accounting, the tax department implements the checking and collection of taxes; for individual business households with small scale of production and operation and no ability to build accounts, the tax department implements the regular fixed amount of taxes; for individual business households with certain circumstances, the tax department has the right to approve the amount of taxes payable and implements the approved collection of taxes.
Expanded Information
1, the individual run by the people's government at or above the municipal level or the people's government of the same level of the educational administrative department approved the establishment of the state to recognize the student's academic qualifications of the various types of full-time ordinary schools, individuals organized by the nursery school, kindergarten, nursing home, marriage agency. The business tax is exempted; schools, nurseries and kindergartens organized by individuals are exempted from the urban land use tax on the land they use.
2. The rental income of student apartments established by individuals to provide accommodation services for students in universities and colleges and to charge rent according to the unified fee standard of the higher education system shall be exempted from business tax for three years from 2000 to the end of 2002.
3. Individuals operating for-profit medical institutions obtaining income from medical services directly used to improve medical and health conditions are exempted from business tax for three years from the date of obtaining registration of their practice until July 2003, and their self-used properties, land, land, buildings and other facilities are exempted from business tax for three years from the date of obtaining registration of their practice. The property, land, vehicles and vessels for their own use shall be exempted from property tax, urban land use tax and vehicle and vessel use tax for a period of three years from July 2003 onwards.
4. For other specific details, please consult your local business department.
Reference: Baidu Encyclopedia of Taxation for Individual Businesses