1. The levy rate of 3% is applicable to the turnover of individual industrial and commercial households of 5 million.

2. If the turnover of individual industrial and commercial households exceeds 5 million yuan, they need to go to the tax bureau to become ordinary taxpayers. The applicable tax rate depends on the business they do. The applicable tax rate is different for different businesses. You can also obtain tax deduction vouchers (special VAT invoices, customs payment books, etc.) from upstream suppliers to deduct taxes.

operating income refers to the income obtained from the main business or other businesses. Refers to the monetary income obtained by commercial enterprises from selling goods or providing services in a certain period of time. Divided into main business income and other business income. Such as commodity sales income of commercial enterprises, product sales income of production and processing enterprises, food and beverage sales income of catering industry, service income of service industry, warehousing income of warehousing enterprises, freight income of transportation enterprises, agency transportation income, etc.

when the income from commodity sales occurs, it shall be accounted by "operating income" account, debited (increased) to "bank deposit" or "cash" account, and debited (increased) to "operating income" account. Income from part-time business that does not belong to the main business scope of the enterprise shall be treated as income from ancillary business.

Operating income = main business income+other business income

or operating income = product sales (or service volume) × product unit price (or service unit price)

The sales income of main and by-products (or products of different grades) should be fully included in operating income; Income from different types of services provided should also be included in operating income.

operating income is the source of funds for enterprises to compensate for production and operation expenses.

the realization of operating income is related to the normal reproduction activities of enterprises. Strengthening the management of operating income can make all kinds of expenses of enterprises get reasonable compensation, which is conducive to the smooth reproduction activities.

operating income is the main operating result of an enterprise and an important guarantee for the enterprise to obtain profits.

strengthening the management of operating income is one of the important means to realize the financial objectives of enterprises.

operating income is an important part of the cash inflow of enterprises.

strengthening the management of operating income can prompt enterprises to deeply study and understand the changes of market demand, so as to make correct business decisions and avoid blind production, which can improve the quality of enterprises and enhance their competitiveness.

operating income includes main business income and other business income. Main business income refers to the income generated by the regular and main business of an enterprise. Such as the sales of products, semi-finished products and the income from providing industrial services; Income from sales of commodities by commodity circulation enterprises; Ticket income, customer income, catering income of tourism service industry, etc. The main business income accounts for a large proportion of the enterprise's income, which has a decisive impact on the economic benefits of the enterprise.