Self-employed individuals whose monthly billing does not exceed 6.5438+0.5 million can be exempted from value-added tax. It should be noted that the premise of issuing tax-free invoices by self-employed individuals is small-scale taxpayers, not ordinary taxpayers.
That is, when the self-employed are small-scale taxpayers, if the monthly sales do not exceed 1.5 million or the quarterly sales do not exceed 450,000, the value-added tax may be exempted. If the self-employed become ordinary taxpayers, they will not enjoy such preferential treatment.
The self-employed are exempt from value-added tax, not income tax. The income tax that self-employed individuals need to pay is personal income tax rather than corporate income tax. Specifically, self-employed individuals need to pay the "operating income" in the individual tax. The highest tax rate of "operating income" can reach 35%.
Can a self-employed person issue a special VAT invoice?
Self-employed individuals can issue special tickets directly or on behalf of the tax bureau. Specifically divided into the following two situations:
1, self-employed are ordinary taxpayers.
When a self-employed person is a general taxpayer, the self-employed person may issue a special VAT invoice by himself. Self-employed people can also become ordinary taxpayers.
Moreover, after the annual sales of self-employed individuals exceed 5 million, they will be forced to be recognized as general taxpayers.
Therefore, under such circumstances, self-employed individuals should also pay attention to their billing behavior. Self-employed people should not think that they can issue invoices casually. Self-employed individuals will be punished by law if they make false statements.
For self-employed practitioners, it is still necessary to pay attention.
2. Self-employed individuals are small-scale taxpayers.
When the self-employed are small-scale taxpayers, they can issue invoices by themselves or choose to issue special VAT invoices to the tax authorities.
In fact, the requirements for self-employed people to issue invoices are the same as those for enterprises. After the establishment of self-employed, they can also receive tax plates and issue invoices. Of course, now the newly established self-employed can enjoy tax exemption.
Individual industrial and commercial households can issue special invoices for value-added tax, but it depends on the situation. If they are general taxpayers, self-employed individuals will issue special invoices for value-added tax themselves, and if their annual sales exceed 5 million, they will be forcibly recognized as general taxpayers.
legal ground
People's Republic of China (PRC) tax collection management law
Article 21
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.
Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
Measures for the administration of invoices shall be formulated by the State Council.