2. Urban construction tax and education surcharge shall be paid according to the paid value-added tax. Urban construction tax varies according to the location of individual households. The general tax rate is 7% in cities and towns, 5% in counties and 1% in rural areas. The tax rate for education expenses is generally 3%. There is also about 2% personal income tax.
3, the monthly income of less than 5000 yuan, exempt from value-added tax, business tax, urban construction tax and other additional education fees.
The tax authorities that have approved the collection generally implement a regular quota for individual industrial and commercial households, that is, according to the specific conditions such as area, location, region and equipment, the tax payable for one month is approved.
If the invoice amount is lower than the limit, the tax shall be paid according to the limit. Those who fail to reach the threshold of value-added tax may be exempted from value-added tax, urban construction tax and education surcharge.
What is the tax collection method of individual industrial and commercial households?
Individual industrial and commercial tax is divided into audit collection and verification collection. If you need to pay taxes, you can find the local tax department, because the requirements for personal ground tax are different. Generally, the preferential policies in different regions are different in each region, which is accurate with the local area.
1, collection approval
Individual industrial and commercial households handle industrial and commercial registration, income confirmation and national tax value-added tax, personal income tax and surcharge for local tax. If the number of invoices received and purchased is less than 30,000, land tax shall be exempted, and at the same time, value-added tax, urban construction education surcharge and local education surcharge shall be exempted. Next quarter, sales will be free of education of 300,000 yuan plus local education surcharge. What you see at the threshold of individual income tax may be different in different threshold sets. Remember to declare on time. Whether there is a tax return, or the punishment for overdue declaration is not worth the loss. In short, pay as much tax as you have tickets. Of course, it is also feasible to face the same value-added tax below 30 thousand.
2. Approved collections
The tax authorities that have approved the collection generally implement quota measures for individual industrial and commercial households, that is, if the quota is less than 30,000 yuan according to the region, lot, area and quota, a tax-free invoice of 30,000 yuan can be issued every month; If the quota exceeds 30,000 yuan, or the monthly invoice exceeds 30,000 yuan, the tax amount higher than the quota and invoice amount is 1% or 3%, and the value-added tax of local tax exceeds 1% by more than 2 percentage points.
What is the tax payment method of individual industrial and commercial households in China?
1. Under normal circumstances, tax returns will be made in the month when individual industrial and commercial registration is completed, and zero returns will be made if there is no income.
2, individual industrial and commercial households to implement regular quota collection, approved by the local tax authorities. The collection period is quarterly, semi-annual or annual, and the longest period shall not exceed one year.
3, individual industrial and commercial households according to the enterprise income tax, if there is a tax-controlled billing system, invoice information has been remotely copied and issued for tax payment, using the "VAT tax control system" to complete the copying and tax payment business application online, there is no tax control panel or golden tax plate tax service hall self-service machine.
4. Copy the report after tax, log in to the online tax service hall of the Provincial State Taxation Bureau, fill in the VAT tax return form according to the "filling form" and "filling requirements", complete the report in about 3 minutes, and report the results.
If there is a tripartite agreement, you can deduct money directly from the website. If there is no agreement, you need to go to the window.
6, the wages of individual industrial and commercial households shall not be deducted before tax. If the individual household expenditure cannot be clearly divided, 40% of the actual operating expenditure shall be deducted before tax.
7, individual industrial and commercial households monthly income shall not exceed 30 thousand yuan, quarterly income shall not exceed 90 thousand yuan, exempt from tax. Please refer to the order number for relevant regulations. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
To sum up, the general individual industrial and commercial households mainly sell goods, and pay VAT at 3% of the sales income.
Legal basis:
Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)
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, special additional deductions and other deductions determined according to law in each tax year.
2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from monthly income; Income from labor remuneration, royalties and royalties shall be taxed.
Three. For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
4. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will 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 accidental income are taxable income.
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.