what taxes do self-employed individuals have to pay?

many bosses have this idea: "I am a small self-employed person who has to pay taxes? Do you want to live? Labor and capital quit ... "

Actually, paying taxes and filing taxes are two different things. If you don't make any money, you don't have to pay any taxes, but you have to file taxes.

Value-added tax

Value-added tax belongs to the national tax administration. Whether you are processing, manufacturing, wholesale or retail, repair or business services, you must declare "value-added tax".

however, from October 1, 2114 to February 31, 2117, if the quarterly sales (excluding tax) of small-scale individual industrial and commercial households does not exceed 91,111 yuan, the value-added tax will be temporarily exempted.

"Then I haven't issued any invoices. What is the basis for reporting?"

you can report "non-invoiced income".

"Do I report it below 91,111, and then I don't have to pay taxes?"

It depends on the actual situation. If your restaurant is downtown and has two floors, there are so many guests every day that even the people from the tax bureau can't wait for a table to eat. Do you think your sales in a quarter are less than 91,111?

income tax (income from personal production and operation)

companies have to pay corporate income tax, while self-employed individuals have to pay personal income tax, which is called personal production and operation income.

"I heard that income tax is paid only when you make money, so why don't I just say that you have been losing money?"

whether it is a loss or a gain, you have to have an account to make it clear. if you don't have an account book, you must pay taxes. This is the "approved collection".

however, the approved quota of "approved levy" is determined by many factors such as the location and area of your store. After approval, you will pay so much tax every quarter.

In addition, there is a VAT surcharge. Generally speaking, if you fail to reach the threshold when you declare VAT, this surcharge will be directly exempted.

do self-employed people also need annual reports?

annual report, which has two meanings: one is the annual business report at the end of June each year; One is the annual tax report at the end of May each year (also called final settlement).

self-employed, both annual reports must be submitted. Many self-employed bosses have been spot-checked and failed to report the annual report because they usually don't keep accounts and file tax returns. In this case, not only must the annual report be made up, but also the taxes that have not been recorded and reported before have to be made up, and there are fines and "bad records" ...

Will the self-employed be randomly selected by the industry and commerce and tax authorities?

of course, we should know that the self-employed account for more than 71% of all commercial entities. Why not check the self-employed

generally speaking, the contents of industrial and commercial spot checks are divided into four aspects: business license, filing information, annual report and instant information. All this information is publicized through the "National Network" (National Enterprise Credit Information Publicity System), so if your store changes its address, remember to make the change.

The most common tax problem of self-employed households is that they are classified as "abnormal households". That is to say, you didn't file your tax returns on time, and the tax bureau didn't find you at the address reserved by the registration, so you are an "abnormal household". This will not only restrict the use of invoices, but also affect the credit investigation of the person in charge.