Individual households are generally small-scale taxpayers of value-added tax (VAT), and the tax payment method is determined by the tax:
I. Checking the accounts for collection
1. 5% business tax according to the business income
2. Additional taxes and fees
(1) urban construction tax is paid according to the payment of 7% of the business tax;
(2) education surcharges are paid according to the payment of 3% of the business tax;
(3) local education surcharge of 1% of the business tax;
(4) individual income tax on the business income of individual industrial and commercial enterprises, which is subject to an over-progressive tax rate of 5%-35%.
Two, the individual business tax standards
1, the sale of goods to pay 3% value-added tax, the provision of services to pay 5% business tax.
2. At the same time, according to the sum of the VAT and business tax, pay urban construction tax and education surcharge.
3. There is also a personal income tax of about 2 percent.
4, if the monthly income is less than 5,000 yuan, is exempt from VAT or business tax, urban construction tax, education surcharge is also exempt.
Three, the tax department of the approved levy on individual businessmen generally implement a regular fixed amount approach to implementation, that is, according to the region, lot, area, equipment, etc. Approved to give you a month should pay the amount of tax.
If the amount of invoices issued is less than the fixed amount, the tax will be paid according to the fixed amount, and if the invoices issued are more than the fixed amount, the exceeding part will be paid according to 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.
Expanded Information
Preferential Policies
1. Individuals with disabilities can be exempted from business tax on the labor services they provide for the society upon approval.
2. Disabled, orphaned and elderly persons and martyrs who are engaged in production, business income and labor remuneration income of individual businessmen will be given a 50%-90% reduction in personal income tax upon approval by the local tax bureaus of cities and counties.
3. If an individual industrial or commercial enterprise suffers a major loss due to a serious natural disaster, its income from production and operation can be taken care of with an appropriate reduction of individual income tax within 1-3 years as determined by the local tax bureaus of the cities and counties.
4. Laid-off workers of state-owned enterprises engaged in individual business operation and cottage industry can be exempted from individual income tax for one year after examination and approval by the local tax bureau. The laid-off workers of urban collective enterprises can follow suit.
5, laid-off workers engaged in community service industry to enjoy specific tax incentives:
(1) the specific content of the community service industry, in accordance with the provisions of the document [1998] No. 10 of the Chinese Development, including the following eight elements: household cleaning and sanitation services; primary health care services; infant and childcare and education services; disabled children's education and training and foster care services; old age services; patient care and transportation services for young children and students (excluding cab transportation); contraceptive and birth control counseling; eugenics and education counseling.
(2) business tax: state-owned enterprises and collective enterprises, laid-off workers engaged in community residential services business income, individuals from the date of their layoff certificate filed with the competent local tax authorities, individual business households from the date of receipt of the tax registration certificate, business tax exemption for three years.
(3) Individual Income Tax: Individuals engaged in services such as housekeeping, environmental sanitation, traffic safety, public security and other non-production activities in the community are exempted from individual income tax for three years.
(4) Urban maintenance and construction tax and education surcharge: urban maintenance and construction tax and education surcharge are exempted along with the business tax, and the exemption procedures are handled according to the relevant regulations.
6, retired soldiers self-employment, engaged in community residential service industry, in accordance with the laid-off workers engaged in community residential service industry to enjoy the implementation of preferential tax policies. Retired soldiers must hold the local people's government department of retired soldiers resettlement issued by the self-employment certificates to the local tax authorities in charge of the tax reduction and exemption procedures in accordance with the provisions.
7. Family members of soldiers engaged in self-employment are exempted from business tax and individual income tax for three years from the date of receiving the tax registration certificate.
8. Laid-off workers engaged in self-employment are exempted from the cost of tax registration certificate upon verification of business license and ID card with their lay-off certificates.
9, where individuals 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 academic qualifications of students of the various types of full-time ordinary schools, individually organized nurseries, kindergartens, nursing homes, marriage agencies are exempted from the business tax; individually organized schools, nurseries and kindergartens are exempted from the use of urban and municipal land use tax on their own land.
10. Student apartments established by individuals to provide accommodation services for university students and charge rent according to the unified fee standard of the higher education system are exempted from business tax for three years from 2000 to the end of 2002 on the rental income they earn.
11. Individuals operating for-profit medical institutions obtaining income from medical services, which are directly used to improve medical and health conditions, shall be 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 property shall be 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.
12. Other specific details can be consulted with the local industry and commerce departments.