Individual business households need to pay taxes
Individual business households, is a specific type of registration, in fact, belongs to the unlimited company, so the individual households need to pay taxes? In essence, the individual is authorized to collect, the starting point of the state tax in two cases, processing/repair and sales of two kinds; there is also a situation is the service industry, such as catering, hair salon, that is purely local tax, do not have to pay the state tax, but the relative local tax will be paid a little more. The individual industrial and commercial households to pay the tax standard No.
One, less than 20,000 yuan tax exemption, refers to the enterprise or non-enterprise units; the tax is the value-added tax, business tax. For individual households, the provisions of the starting point applies; the range of the starting point of the business tax is provided as follows: taxable on a period of time, for a monthly turnover of 5,000-20,000 yuan;
Taxable on a sub-taxation basis, for each time (day) turnover of 300-500 yuan.
Provinces, autonomous regions, municipalities directly under the Central Finance Department (Bureau), the Tax Bureau shall, within the prescribed range, according to the actual situation to determine the applicable starting point in the region, and report to the Ministry of Finance, the State Administration of Taxation for the record.
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The second, individual industrial and commercial households will also be involved in personal income tax, applicable to individual industrial and commercial households production and business income. If the checking of accounts, if it is a loss, you do not have to pay; if the approved levy, according to the tax authorities to pay the approved quota, has nothing to do with the actual profit and loss (since there is no account, it does not reflect the actual profit and loss).
Three, if the business tax does not reach the starting point, the city maintenance and construction tax, education surcharge and other taxes and fees are reduced.
If the monthly income is less than 5,000 yuan, is exempted from value-added tax or business tax, urban maintenance and construction tax, education surcharges are also exempted.
Fourth, if the business site is owned, it will involve property tax and land use tax. If leased, it will involve stamp duty. Article
Legal basis:
Article 3 of the Measures for the Administration of Taxation Collection in the People's Republic of China
Taxes shall be levied and suspended, as well as tax reductions, tax exemptions, tax refunds, and tax reimbursements, in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, in accordance with the provisions of the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make unauthorized 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
Laws and administrative regulations stipulate that units and individuals with tax obligations are taxpayers.
Laws and administrative regulations stipulate that the units and individuals obliged to withhold and collect taxes on behalf of the taxpayers are the withholding agents.
Article 2 of the Individual Income Tax Law of the People's Republic of China
The following individual incomes shall be subject to individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor;
(3) Income from remuneration for manuscripts;
(4) Income from royalty payments;
( (v) Income from business;
(vi) Income from interest, dividends and bonuses;
(vii) Income from leasing of property;
(viii) Income from transfer of property;
(ix) Occasional income.
Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.