1, if the monthly turnover of individual business households does not exceed 30,000 yuan, you can enjoy the tax concessions of exemption from sales tax and value-added tax, do not need to pay taxes;
2, if the amount of the invoice plus the unbilled sales of more than 30,000 yuan, it is necessary to pay the value-added tax to pay the tax according to 3% of the invoicing If the invoice is less than the fixed amount, it will be paid according to the fixed amount. Invoice more than the quota, in addition to the fixed extra or pay more than the quota part of the invoice tax.
Two, 1. Individual industrial and commercial households engaged in production, business activities obtained income, sole proprietorship enterprise investors, individual partners of partnerships from the territory of the registered sole proprietorship enterprise, partnership production, business income;
2. Individuals engaged in the running of the school, medical care, consulting and other paid service activities in accordance with the law to obtain income;
3. Individuals on the Income derived from contracting, leasing, subcontracting and subletting of enterprises and institutions;
4. Income derived from other production and business activities.
Third, what is the way for individual businessmen to open VAT invoices
1, tax on behalf of the opening. When some legal entities or individuals do not have the qualification to develop invoices, they can go to the tax office to issue invoices, which is the tax on behalf of the opening. When the competent tax authorities on behalf of the opening, the requirement for on-site tax payment, if the invoice is void, the tax return process is complex, long cycle;
2, self-invoicing. When the enterprise registration is completed, you can apply for tax control and invoices, with the qualification of invoicing. After that the company is equipped with computers and pin printer equipment, you can start to write your own invoices.
Legal basis
Article 7 of the Measures for the Taxation of Individual Income Tax of Individual Commercial and Industrial Households
The income of individual commercial and industrial households from the production and operation of their businesses shall be the total income of each taxable year, less the costs, expenses, taxes, losses, other expenditures, and losses allowed to be made up for the losses of the previous years. The amount of income shall be the taxable amount.
Article 15
The following expenditures of an individual industrial or commercial enterprise shall not be deducted:
(1) individual income tax;
(2) late payment of tax;
(3) fines, penalties, and loss of confiscated property;
(4) donations that do not qualify for deduction;
(5) sponsorship expenditures;
(6) the amount of taxable income for each taxable year.
(vi) Expenditures for individuals and families;
(vii) Other expenditures not related to the acquisition of production and business income;
(viii) Expenditures not allowed to be deducted under the regulations of the State Administration of Taxation.