1, the one-time allowance for self-employed individuals does not exceed 300,000 yuan, and the quarterly allowance does not exceed 300,000 yuan.

2. Individual industrial and commercial households and small-scale taxpayers can levy a tax rate of 3%. The quarterly income tax does not include 300,000 yuan tax exemption, and more than 300,000 yuan is paid in full. If the threshold is not reached, supplementary taxes and fees such as urban maintenance and construction tax and education surcharge will be reduced or exempted. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or urban construction tax, and at the same time, it shall be exempted from additional education fees. If it is a self-owned business site, it will involve property tax and land use tax, and if it is a lease, it will involve stamp duty.

What are the requirements for self-employed individuals to apply for tax exemption?

1. Taxpayers whose sales do not reach the VAT threshold are exempt from VAT. The application of the VAT threshold is limited to individuals.

2. The monthly sales of individual industrial and commercial households does not exceed 30,000 yuan (including 30,000 yuan), that is, the monthly (quota+invoice amount) does not exceed 30,000 yuan (including 30,000 yuan), which is exempt from value-added tax.

3. The Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission, and the Ministry of Finance issued the Regulations on Classification Standards for Small and Medium-sized Enterprises, which defined the indicators of small and micro enterprises for the first time. The number of employees in industrial micro-enterprises is less than 20 or the annual operating income is less than 3 million yuan, and most micro-enterprises in other industries are less than 10.