Tax standards for individual industrial and commercial households:
1, 30,000 yuan tax-free, non-sexual unit; Taxes are VAT and business tax. For self-employed, the threshold provisions apply; The scope of the business tax threshold is as follows:
If you pay taxes on time, the monthly turnover will be 5,000 to 20,000 yuan;
If the tax is paid by time, the turnover per day is 300 to 500 yuan;
The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to actual conditions and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record;
2. Individual industrial and commercial households will also involve personal income tax, which is applicable to the income from production and operation of individual industrial and commercial households. If the audit collection, if it is a loss, you don't have to pay; If the levy is approved, it shall be paid according to the quota approved by the tax authorities, which has nothing to do with the actual profit and loss (because there is no account, it will not reflect the actual profit and loss);
3. If the business tax does not reach the threshold, the urban maintenance and construction tax, education surcharge and other additional taxes shall be reduced or exempted;
If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, urban construction tax and education surcharge;
4. If the business site is owned by itself, it involves property tax and land use tax. If it is a lease, it will involve stamp duty;
5. The tax authorities generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the area, lot, area and equipment. I hope I can help you.
Legal basis: Article 5 of the Individual Income Tax Law of People's Republic of China (PRC).
Personal income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(a) the income of the disabled, the elderly and the martyrs;
(2) Having suffered heavy losses due to natural disasters.
The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.