Tax standards for individual industrial and commercial households: 3% value-added tax is paid for goods sold and 5% business tax is paid for services provided. At the same time, urban construction tax and education surcharge are paid according to the sum of value-added tax and business tax paid. There is also about 2% personal income tax.
Individual industrial and commercial households only need to pay business tax if their monthly turnover exceeds 30,000 yuan. The following are exempt from value-added tax or business tax, urban construction tax and education surcharge. Those who fail to reach the threshold of value-added tax may be exempted from value-added tax, urban construction tax and education surcharge.
Extended data
Preferential tax policies for individual industrial and commercial households of special groups
Business tax: The business income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry shall be exempted from business tax for three years from the date when individuals apply for the certificate of laid-off from the local competent tax authorities, and from the date when individual industrial and commercial households receive the tax registration certificate.
Personal income tax: those who engage in non-production and business activities such as domestic service, environmental sanitation, traffic safety and public security in the community will be exempted from personal income tax within 3 years.
Urban maintenance and construction tax and education surcharge: urban maintenance and construction tax and education surcharge shall be exempted together with business tax, and the exemption procedures shall be handled in accordance with relevant regulations.
Self-employed retired soldiers engaged in community residents' service industry enjoy preferential tax policies for laid-off workers engaged in community residents' service industry. Retired soldiers shall go through the formalities of tax reduction or exemption with the local competent tax authorities on the basis of the self-employment certification materials issued by the resettlement department of retired soldiers of the local people's government.
Baidu encyclopedia-individual industrial and commercial households pay taxes