According to the VAT rate of 13%, according to the VAT 13% local surcharge, and at least 10% of the income calculated on the profit to pay 20% of the personal income tax, the comprehensive tax rate is 5.39%, 100,000 * 5.39% = 5,390 yuan, that is, about should be paid about 5,390 yuan of tax. (According to the new tax rate in 2019)
I. The production and business income of individual industrial and commercial households includes four aspects:
(a) The income obtained by urban and rural individual industrial and commercial households that have been approved by the industrial and commercial administration department to start business and receive business licenses, and are engaged in the production and business of industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
(2) Individuals approved by the relevant government departments, obtaining a business license, engaging in schooling, medical care, consulting and other paid service activities to obtain income.
(3) Income obtained by other individuals engaged in individual industrial and commercial production and business, both individuals temporarily engaged in production and business activities.
(4) All taxable income related to production and operation obtained by the above individual industrial and commercial households and individuals.
Two, individual income tax incentives for self-employed persons:
1. Individuals with disabilities are exempted from business tax upon approval of the labor services they provide for the society.
2. For the disabled, orphans and martyrs who are engaged in the production, business income and labor remuneration income of individual businessmen, they will be given a reduction of 50% to 90% of the individual income tax upon approval of the local tax bureaus of the 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.
Expanded Information:
Taxes and Taxes p>Taxation content
1, business income
Including the production and business income of individual business households and income from contracting and leasing to enterprises and institutions.
2. The income from production and operation of individual industrial and commercial households consists of four aspects:
(1) The income derived from the production and operation of industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries by urban and rural individual industrial and commercial households which have been approved by the industrial and commercial administrative departments to start business and have received business licenses.
(2) Individuals approved by the relevant government departments, obtaining a business license, engaging in schooling, medical care, consulting and other paid service activities to obtain income.
(3) Income derived by other individuals from engaging in individual industrial and commercial production and operation, as well as income derived by individuals from engaging in production and operation activities on a temporary basis.
(4) All taxable incomes related to production and operation obtained by the above individual industrial and commercial households and individuals.
Income from contracting and leasing to enterprises and institutions refers to the income obtained by individuals from contracting and leasing as well as subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or monthly basis.
3, interest, dividends, dividends
Interest, dividends, dividends, refers to the individual has a debt, equity and interest, dividends, dividends. Interest refers to the interest on one's deposits (the state announced the abolition of the interest tax from the day after October 8, 2008), the interest on goods, and the interest on the purchase of various bonds.
Dividends, also known as stock dividends, are the investment benefits that stockholders regularly receive from a joint-stock company on the basis of their shares, as stipulated in the articles of association of the joint-stock company. Dividend, also known as the company (enterprise) dividends, is a joint-stock company or enterprise according to the profits to be distributed by shares in excess of the dividend portion of the profit.
4. Wages and Salaries
Wages and salaries refer to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to employment or employment.
That is to say, the income obtained by an individual, as long as it is related to the post, employment, regardless of the channel of expenditure of funds of its unit or in the form of cash, in-kind, securities and other forms of payment, are wages, salaries income items of the object of taxation.
Baidu Encyclopedia - Individual Income Tax