Legal analysis: 1. Establishment of sole proprietorships in tax depressions as objects of cooperation. To help enterprises in the collection of depressions in the registration of the establishment of sole proprietorship enterprises, as the enterprise business cooperation object. Because the individual sole proprietorship enterprise according to law does not collect enterprise income tax, only the existence of value-added tax and personal tax, personal tax in accordance with the local tax incentive policy, the service industry in accordance with the 0.5-3.5, the construction industry in accordance with the 0.35-2.45, the business class in accordance with the 0.25-1.75. In the payment of the above taxes and fees, the amount of money in the account of the sole proprietorship enterprise can be at liberty to dispose of. 2, for the monthly approved collection of personal income tax individual For individual industrial and commercial households with monthly production and operation income below 20,000 yuan, the individual income tax rate is 0. For monthly production and operation income between 20,000 yuan and 50,000 yuan, the individual income tax rate for the portion exceeding 20,000 yuan will be 0.5 of the approved tax rate. If the monthly production and business income is between RMB 50,000 (inclusive) and RMB 100,000 (inclusive), the individual income tax shall be levied at the approved rate of 0.8 on the part exceeding RMB 20,000 (inclusive). Monthly production and business income of more than 100,000 yuan (including), for more than 20,000 yuan more than the part of the approved levy rate of 1.4 personal income tax. 3, Tianjin tax depressions do not require the physical office of the enterprise, the registered address to the local area can enjoy such a policy. The taxpayers a matter of one thing, as long as the large enterprises are willing to register to the local drive economic development, will give to the enterprise a great tax policy.
Legal basis: "Chinese People's **** and State Tax Collection and Administration Law"
Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, safeguard the national tax revenues, protect the legitimate rights and interests of taxpayers, and to promote the economic and social development, the formulation of this law.
Article 2 This Law shall apply to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.
Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.
Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.
Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.