1, individual industrial and commercial tax is divided into audit collection and verification collection, audit collection, individual industrial and commercial households for industrial and commercial registration, income confirmation, tax value-added tax, local tax and additional tax on personal income tax;
2. Approved collections. The tax authorities that have approved the collection generally implement quota measures for individual industrial and commercial households, that is, if the quota is less than 30,000 yuan according to the region, lot, area and quota, a tax-free invoice of 30,000 yuan can be issued every month; If the quota exceeds 30,000 yuan, or the monthly invoice exceeds 30,000 yuan, the tax amount between the quota and the invoice amount is 3%, and the additional value-added tax for land tax exceeding 1% exceeds 2 percentage points;
3, the self-employed threshold and exemption amount is more than 5000 yuan, the self-employed threshold includes a tax threshold, personal income tax threshold, income tax threshold.
The preferential tax policies for individual industrial and commercial households in 2022 are as follows:
1, monthly sales10.5 million, and quarterly quota of 450,000, are exempt from self-employed value-added tax;
2. If the self-employed use small-scale taxpayers and the taxable sales income is subject to the 3% levy rate, they can continue to enjoy the VAT reduction or exemption according to 1%, or they can apply the VAT in advance according to 1%.
3. The taxable income does not exceed 6.5438+0 million, and you can enjoy the current preferential policies, and you can levy personal income tax by half. These policies are suitable for all individual industrial and commercial households to enjoy the form of collection;
4. Self-employed individuals in special industries can enjoy exemption from personal income tax. For example, the income of individual industrial and commercial households from breeding, aquaculture and planting can enjoy the preferential tax policy of exemption from personal income tax. If taxpayers operate these businesses at the same time, they need to calculate their income separately. Of course, this part can be exempted from personal income tax. If they can't calculate separately, they will pay personal income tax according to all their income.
5. Key groups can reduce or exempt their taxes according to a certain amount within three years. For those who hold the Unemployment Registration Certificate or Employment and Entrepreneurship Certificate, self-employed retired soldiers and other individual industrial and commercial households, the actual value-added tax, personal income tax, education surcharge and urban maintenance and construction tax that should be paid in that year will be deducted in turn according to a certain amount every year for three years. The actual value-added tax, personal income tax, education surcharge and urban maintenance and construction tax are deducted from this amount in turn.
To sum up, if the taxable income does not exceed 6.5438+0 million, you can enjoy the current preferential policies and collect personal income tax by half.
Legal basis:
Article 5 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households
The calculation of taxable income of individual industrial and commercial households is based on accrual basis, which belongs to the current income and expenses, regardless of whether the money is received or paid. Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as current income and expenses. Except as otherwise provided by these Measures and the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.