The taxes levied by local taxes include personal income tax, urban construction tax, education surcharge, stamp duty, etc.
According to the provisions of the tax law, the tax authorities can access your relevant account books and vouchers for inspection. How much tax is levied depends on your income.
Whether it is a company or a self-employed, as long as there are sales or services, value-added tax is indispensable;
In addition, companies have to pay enterprise income tax, and self-employed individuals have to pay personal production and operation income tax.
According to the Interim Measures for the Administration of Account Establishment for Individual Industrial and Commercial Households, if your registered capital is below 6,543,800 yuan and your monthly turnover is around 6,543,800 yuan, you really don't need to set up an account book ... If it is higher, you need to set up an account book.
Most self-employed individuals declare themselves, according to the actual sales of the current period.
Industrial and commercial households that regularly collect savings tax deduction shall declare themselves if they issue invoices themselves or apply for issuing invoices on their behalf.
Self-employed individuals identified as general taxpayers should declare value-added tax and consumption tax within 15 days after the end of each month (postponed every legal holiday), install a client, declare online or declare on the spot.
Extended data
Tax payment by industrial and commercial households means that individual industrial and commercial households establish accounts correctly and accurately according to the provisions of the tax department.
Individual industrial and commercial households with complete reconciliation vouchers and accurate accounting shall be taxed by the tax authorities;
For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.
Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax:
First, levy audit
1, and pay 5% business tax according to operating income.
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
Two, individual industrial and commercial households tax standards
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
Three, the tax authorities approved the collection of individual industrial and commercial households generally implement the regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable.
If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. ?
Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
References:
Baidu encyclopedia-individual industrial and commercial households pay taxes