The tax that individual businessmen need to declare
The tax department implements the regular fixed-rate levy on individual businessmen who have small production and operation scale and have no ability to establish accounting books.
For individual businesses with a sound accounting system and standardized accounting books, the tax department imposes a checking levy on them.
Periodic quota is the amount of tax payable in a month approved by region, lot, area, equipment and so on. If the amount of invoices issued is less than the fixed quota, the tax is paid according to the fixed quota, and if the invoices issued exceed the fixed quota, the excess is subject to the payment of additional tax in accordance with the regulations.
If the VAT threshold is not reached (monthly sales of 5,000-20,000 yuan, varying from province to province), the company can be exempted from VAT, urban construction tax and education surcharge.
Self-employed businessmen mainly pay three kinds of taxes: VAT, taxes and surcharges, and personal income tax.
1. Value-added tax (VAT)
Individual businesses are small-scale taxpayers, and are exempted from VAT if their monthly sales do not exceed 150,000 yuan (or 450,000 yuan if the quarterly sales do not exceed 450,000 yuan if the quarterly sales are for one tax period).
Note: Not having to pay tax is not the same as not having to file a return. 0 returns must also be filed.
2. Taxes and surcharges
There are taxes and surcharges when there is VAT, and the surcharges involved in individual business are generally urban maintenance and construction tax, education surcharge and local education surcharge, etc., which can be applied to the tax support policy with a maximum reduction of 50%; quarterly sales of less than 450,000 yuan are exempted from VAT and surcharges (except for those for which VAT coupons have been issued by the tax bureau).
3, personal income tax
According to the "individual industrial and commercial households individual income tax calculation methods" Article 4: " individual industrial and commercial households to the owner of the personal income tax taxpayers."
Therefore, individual industrial and commercial households do not pay enterprise income tax, but only individual income tax.
Now most cities can set up businesses online, in Sichuan, for example, into the Sichuan government services network; no account of the choice of "registration", there is an account of the choice of "log in"; Note: registered account to do real-name authentication, authentication is complete, you can submit information, scan the right-hand side of the site, and then the right-hand side of the scanning site. You can submit the information, scan the website upper right QR code to download APP for real-name authentication.
Enterprise start-up program: from the home page into the "business start-up" - according to the need to choose the business start-up port - according to the system prompts to upload data --Backstage preliminary examination through - electronic signature and real name verification - audit through - mail to receive the Business license or download electronic business license.
Note: Applicants can complete the declaration of starting a business in one go, including the registration of business establishment (including official seal engraving, social security registration, invoice application, bank account opening);
Corporate enterprises (including branch offices), partnerships, individual business households, and farmers' professional cooperatives can refer to this process.