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 national tax in two cases, processing / repair and sales of two kinds; there is a situation is the service industry, such as catering, hair salon, that is purely local tax, do not have to pay the national tax, but relative to the local tax will be paid a little more.
Individual industrial and commercial households pay tax standards
First, the tax exemption of less than 20,000 yuan, refers to enterprises 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 for business tax is as follows:
The monthly turnover of 5,000-20,000 yuan for those who pay taxes on a regular basis;
The monthly turnover of 300-500 yuan for those who pay taxes on a regular basis (per day).
Provinces, autonomous regions, municipalities directly under the Central Finance Department (Bureau), the Tax Bureau shall, within the prescribed range, according to the actual situation in the region to determine the applicable starting point, and reported to the Ministry of Finance, the State Administration of Taxation for the record.
Secondly, individual businessmen will also be involved in personal income tax, applicable to individual businessmen production and operation 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, and the actual profit and loss has nothing to do with (since there is no account, it does not reflect the actual profit and loss).
Third, 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, it is exempt from VAT or business tax, and the urban maintenance and construction tax and education fee surcharge are also exempt.
Fourth, if the business site is owned, it will involve property tax and land use tax. If leased, it will involve stamp duty.
Fifth, the tax department of the individual business households are generally implemented in a regular fixed amount approach to implementation, that is to say, according to the region, location, area, equipment, etc. approved to give you a month should pay the amount of tax.
The significance of paying taxes for individual businesses
The main source of the country's strong economic base is taxation. It cannot be said that the people enjoy 100% of the benefits of the country, but it does benefit our citizens at some level. Real life we can see, the country for the reconstruction of the disaster area to allocate the amount of money rely solely on the people's donations and foreign aid is far from enough, there is also the country's Three Gorges Water Conservancy Project, power supply for half of China. The railroad is also an individual can not start up.
Taxes are one of the main ways of national revenue, but taxes are also taken from the people and used for the people.
Individual businessmen pay taxes on wages
First, the employee's monthly salary income after deducting the "five insurance and one gold", more than 3,500 yuan, to calculate the payment of personal income tax.
Second, the calculation of personal income tax on wages and salaries
(a) monthly salary income, first subtract the individual's basic pension insurance, medical insurance, unemployment insurance, as well as housing fund according to the standards set by the provincial government, and then subtract the cost of the deduction of 3,500 yuan / month (income derived from outside the country, as well as expatriates, overseas Chinese, and Hong Kong, Macao, Taiwan compatriots in China can also be additional deductions of 3200 yuan per month), for the taxable income, according to the 3% to 45% of the nine ultra-progressive tax rate to calculate the payment of personal income tax.
(2) Calculation formula:
Individual income tax payable = taxable income * applicable tax rate - quick deduction
Tax payable = Salary and wages - 3500 - "three insurance and one pension"
The new Individual Income Tax Law, which replaces the previous 2000 RMB with 3500 RMB as the starting point, has already come into force.
The implementation rules of the deduction standard from the State Administration of Taxation show that, in addition to the 13,500 yuan, the pre-tax deductions also include three major categories.
First, the state regulations of the three insurance and one gold, namely, pension insurance, medical insurance, unemployment insurance and housing fund;
Second, the unit to give five kinds of subsidies, that is, the individual acquisition of the one-child subsidy, child care subsidies, city transportation, books and newspapers and cleaning fees;
Third, the wages of retired workers and academicians of the two academies allowance and other special allowances.
Among them, the books and newspapers and cleaning fees and other subsidies, must be within the cost of the Beijing municipal finance standards to be exempted from tax, if the unit exceeds the amount issued, the excess part of the same to pay personal income tax.
(C) Wages, salaries, excluding tax income applicable tax rate table
Pre-tax wages - 3500)? Tax rate = personal income tax amount
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