2, city construction tax and additional education fees in accordance with the paid VAT, city construction tax according to the location of individual households differ, the general tax rate of 7% in towns and cities, counties, towns, the general tax rate of 5%, in rural areas, the tax rate is generally 1%. Education fees are generally paid at a rate of 3%. There is also a personal income tax of about 2%.
3. Those with a monthly income of less than 5,000 yuan are exempt from value-added tax, business tax, urban construction tax and other education fees.
The tax authorities of the approved levy generally implement the measure of regular quota for individual businessmen, that is to say, the amount of tax payable in a month is approved according to the specific circumstances of the area, lot, region, equipment and so on.
If the invoice amount is lower than the limit, the tax will be paid according to the limit. If it does not reach the starting point of VAT, it can be exempted from VAT, urban construction tax and additional education fee.
Individual industrial and commercial households to pay tax collection methods:
Individual industrial and commercial tax is divided into the checking and approved collection, whether you need to pay tax, you can seek advice from the local tax department, because the individual ground tax requirements are different, the general area preferential policies, each district has a difference with the local accurate.
1, the checking of accounts
Individual business households dealing with business registration, revenue recognition, taxes and fees of the state tax value-added tax, land tax personal income tax, surcharges, if the number of invoices purchased, sales of less than 30,000, the land tax exemption, the value-added tax, the urban construction of education surcharges, local education surcharges are exempted from the tax, the sales of the next quarter of the exemption of the education of three hundred thousand additional local education surcharges, the next quarter of the exemption of education three hundred thousand additional local education surcharges, the next quarter of the sales, the next quarter of the exemption of the local education surcharges. Individual income tax starting point to see the place, may be different in different threshold sets, remember to declare on time, with or without tax declaration, or late declaration of the behavior of the penalties will be more than worth it, in short, there will be how many tickets to pay how much tax, of course, less than 30,000 to face the same value-added tax is feasible.
2, approved levy
Approved levy of the tax department in general for individual business implementation of quota measures to implement, that is, according to the region, lot, area, quota, if the quota is less than 30,000 yuan, you can be exempted from tax invoices of 30,000 yuan per month; if the quota is more than 30,000 yuan, or more than 30,000 yuan of monthly invoices, take the quota and invoice amount of the higher one between the tax of 3% of the land tax More than 1% of the value-added tax surcharge of more than 2 percentage points.
China's individual businessmen to pay taxes:
1, under normal circumstances, the completion of the individual business registration will be the month of the tax declaration, no income will be zero declaration.
2. Individual industrial and commercial households are subject to a fixed periodic levy, which is approved by the local tax authorities. The period of levy will be quarterly, half-yearly or annually, and the maximum period shall not exceed one year.
3, individual business households under the corporate income tax, if there is a tax control billing system, invoice information has been completed remote copy and issue applications for tax, "VAT tax control system" the use of online full copy and tax business applications, no tax control disk or gold tax tray tax hall self-service kiosks. service machine.
4, after the tax copy report, log on to the provincial tax online tax service department, in accordance with the "fill in the form" and "fill in the requirements" to fill in the value-added tax return, and in about 3 minutes to complete the report, and report the results.
5. If there is a tripartite agreement, you can deduct money directly on the website. If there is no agreement, you need to go to the window.
6, the wages of individual businessmen are not deductible before tax. Individual family expenses can not be clearly divided, according to the actual operating expenses of 40% deemed pre-tax deduction.
7. The monthly income of individual businessmen shall not exceed 30,000 yuan, and the quarterly income shall not exceed 90,000 yuan, which is exempt from tax. For the relevant provisions, please refer to order no. 35 of the State Administration of Taxation.
What cases have to pay tax:
(1) Fixed business households (individual business households that should apply for tax registration or temporary tax registration according to the regulations) should declare to the competent tax authorities in the place where they operate.
(2) Fixed households engaged in production and business activities in foreign counties (cities) shall apply to the competent tax authorities of their location for the issuance of a certificate of tax management of out-of-town business activities, and declare to the competent tax authorities of the place where they operate out of the country to apply for the registration of inspection. Without the tax management certificate issued by the competent tax authorities of its location, the sales of goods or taxable services to other counties (cities) shall be declared to the competent tax authorities of the place of business for tax payment.
(3) The sale of goods or taxable services by a non-fixed business shall be declared to the competent tax authorities of the place of sale.
How much tax is paid by individual households:
Individual households registering to open a store are required to pay tax, for the monthly business turnover of not more than 20,000 exempted from business tax and enterprise income tax (individual households belong to small-scale taxpayers, and can not open the value-added tax ticket). But in addition to this we also need to pay urban construction and maintenance, education surcharges, embankment fees and other taxes, but the current self-employed are fixed, and the amount is very small, 50-100 or so.
Legal basis
"Chinese People's **** and the State Individual Income Tax Law"
Article 5 One of the following circumstances, you can reduce the individual income tax, the specific magnitude and period of time, the people's governments of the provinces, autonomous regions and municipalities directly under the central government, and report to the Standing Committee of the People's Congress at the same level for the record:
(I) the income of disabled, orphaned and elderly persons and martyrs;
(II) those who have suffered major losses due to natural disasters.
The State Council may prescribe other cases of tax reduction and report them to the Standing Committee of the National People's Congress for the record.
Article 6 Calculation of Taxable Income:
(1) The comprehensive income of a resident individual shall be taxable as the balance of his income for each taxable year after subtracting the expenses of 60,000 yuan, as well as special deductions, special additional deductions and other deductions determined by law.
(2) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less expenses of five thousand yuan; income from remuneration for labor services, remuneration for manuscripts, and income from royalties shall be taxable as the amount of each income.
(3) Income from business operation shall be the taxable income after deducting costs, expenses and losses from the total income of each taxable year.
(4) Income from property leasing, if each income does not exceed four thousand yuan, less eight hundred yuan of expenses; if four thousand yuan or more, less twenty percent of the expenses, and the balance is the taxable income.
(5) Income from the transfer of property shall be taxable as the income from the transfer of property, less the original value of the property and reasonable expenses.
(vi) Income from interest, dividends, bonus and incidental income shall be the taxable income in the amount of each income.
Income from remuneration for labor, remuneration for manuscripts, and royalties shall be the amount of income less 20 percent of expenses. The amount of income from manuscripts is reduced by 70 percent.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable causes, and the portion of the donation that does not exceed thirty percent of the taxable income declared by the taxpayer, can be deducted from their taxable income; if the State Council prescribes full pre-tax deduction of public welfare and charitable cause donations, it shall be subject to its regulations.
The special deductions stipulated in the first paragraph of this article include the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums paid by individual residents in accordance with the scope and standards prescribed by the state and housing fund; special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and expenditures for supporting the elderly, with the specific scope, standards and implementation steps to be determined by the State Council and reported to the State Council. implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for the record.
Article 7 Income obtained by a resident individual from outside China may be credited against the amount of individual income tax paid outside China from the amount of tax payable by the resident individual, provided that the amount of credit shall not exceed the amount of tax payable on the taxpayer's income from outside China calculated in accordance with the provisions of this Law.