Individuals who have been approved by the relevant government departments and have obtained a license to engage in disease diagnosis, treatment and sale of medicines in the form of outpatient clinics, clinics, clinics, health clinics, health centers, hospitals and other health care institutions should pay individual income tax according to the "income from production and operation of an individual industrial and commercial enterprise" as income from the health care institution. Individual income tax shall be paid according to the taxable item of "production and business income of individual industrial and commercial households". At the same time, it is stipulated that if an individual continuously engages in medical service activities on his/her own without the approval of the relevant government departments, regardless of whether he/she has a business premises or not, he/she shall pay individual income tax according to the taxable item of "income from production and business of individual industrial and commercial enterprises" on the income derived from his/her medical service activities. According to the tax law, although individuals are not authorized by the competent health authorities to operate a business, they are still required to pay individual income tax on the taxable income derived from their medical service activities.
Individual business how to pay taxes
Individuals are generally small-scale taxpayers of value-added tax (VAT), the tax method determined by the tax:
One, the checking of accounts
1, according to the sales revenue of the value-added tax paid by the 3%
2, the additional taxes and fees
(1) According to the actual value-added tax paid by the city of construction tax. The tax rate is 7% in urban areas; 5% in counties and towns; and 1% in rural areas.
(2) Education surcharge of 3% on the actual VAT paid.
(3) Payment of local education surcharge at the rate of 1% on the actual VAT paid.
3. Individual income tax is payable on the balance of the annual business income of an individual businessman after deducting 24,000 yuan of expenses, with a super progressive tax rate of 5%-35%.
4, on behalf of the workers have the obligation to withhold and pay personal income tax, personal income tax starting point of 2000 yuan. Wages are not subject to value-added tax.
Two, the approved collection of
The tax department of the individual industrial and commercial enterprises generally implement the regular quota approach to implementation, that is, according to the region, lot, area, equipment, etc. Approved to give you a month of the amount of tax to be paid. The amount of invoices issued is less than the quota, according to the quota to pay the tax, invoices issued more than the quota, more than the part of the tax in accordance with the provisions.
If you don't reach the VAT threshold (monthly sales of 2,000-5,000 yuan, which varies from province to province), you can be exempted from VAT, urban construction tax and education surcharge.
How to pay taxes for an individual business of a dental clinic involves a lot of details. As long as the business involves the need to pay, the specific treatment of the situation we can refer to the above, we had better memorize in understanding, and pay attention to the adjustment of the policy, to pay what tax, depending on what business you operate! More related accounting information content in this web, we quickly come to watch it!