1, the sales of goods pay 3% value-added tax, the provision of services to pay 5% business tax;
2, at the same time, according to the payment of value-added tax and business tax and the payment of urban construction tax, education surcharges;
3, and there are about 2% of the payment of personal income tax;
4, if the monthly income in the 5000 yuan
4, if the monthly income is less than 5,000 yuan, is exempted from value-added tax or business tax, urban construction tax, education surcharge is also exempted;
5, the tax department of the individual business enterprises are generally implemented in the implementation of the regular quota approach, that is to say, according to the area, lot, area, equipment, etc. approved to give you a month the amount of tax to be paid.
Individual businessmen pay taxes in the following ways:
1, individual businessmen engaged in distribution, processing or labor services, should pay value-added tax, engaged in catering services should pay value-added tax;
2, small-scale individual businessmen pay the tax rate of 3%, the majority of the city's business administration policy incentives will be less than 20,000 yuan of monthly income of individual businessmen.
3, individual business households have a checking levy, is the tax bureau according to the individual business households to provide financial statements to verify the levy. Individual business households with certain circumstances, the tax department has the right to approve its taxable amount, the implementation of approved levy. The approved collection means that the tax bureau will set a standard for you to pay tax according to your business condition, and you will pay tax according to this standard every month;
4. For the small-scale production and operation of the individual industrial and commercial enterprises which do not have the ability to set up accounts, the tax department will usually carry out the regular fixed-rate collection for them.
In summary, the individual businessman tax can be taxed through the checking of taxes, regular fixed amount levy and other ways to pay taxes. Individuals pay taxes a need for a copy of the business license or other approved practice documents and its copy and other materials.
Legal basis:
"Individual industrial and commercial households individual income tax calculation methods" Article 2
Individual industrial and commercial households that implement the checking of accounts shall calculate and declare the payment of individual income tax in accordance with the provisions of this method.
Article 3
The individual industrial and commercial households referred to in these Measures include:
(1) Individual industrial and commercial households that have obtained individual industrial and commercial business licenses in accordance with the law and are engaged in production and operation;
(2) Individuals approved by the relevant governmental departments and are engaged in activities such as running schools, medical treatment, counseling and other remunerated service activities;
(3) Other individuals who are engaged in individual production and operation. individuals.