The standard of income tax for individual households is divided into four types according to the monthly turnover income.
(1) If the monthly turnover is less than 20,000 yuan, it is 0% at the time of payment;
(2) If the monthly business turnover is between 20,000 and 50,000 yuan, the part of more than 20,000 yuan will be taxed according to the approved individual income tax rate of 0.6% for self-employed businessmen and women, and the part of less than 20,000 yuan will still not be taxed;
(3) The monthly Turnover between 50,000-100,000 yuan, more than 20,000 yuan of the part of the individual businessman in accordance with 1% of the individual businessman personal income tax approved collection tax rate to tax, the other part of the tax remains unchanged;
(4) monthly turnover of more than 100,000 yuan of the turnover, this time in the tax, more than 20,000 yuan of the part of the individual businessman in accordance with the 1.8% of the individual businessman personal income tax approved collection rate to carry out.
Self-employed tax penalty standards vary according to different violations. The following are the specific fine standards:
Late declaration of individual income tax:
If an individual household fails to submit the withholding and collection tax report form and relevant information within the specified period, the tax authorities will order a deadline for correction.
Fines of up to 2,000 yuan can be imposed for late filing; if the circumstances are serious, the fine can be at least 2,000 yuan and up to 10,000 yuan.
Not setting up books of accounts or not keeping accounts:
Individual households engaged in production or business should set up books of accounts within 15 days from the date of obtaining a business license or incurring tax obligations.
Individual households that meet the standards for setting up books are required to keep books; those that do not meet the standards for setting up books are required to set up a paste book of income and expenditure vouchers, and a register of purchases and sales.
If a self-employed person fails to set up an account book or keep an account, the tax authorities will order him to make corrections within a certain period of time and may impose a fine of less than 2,000 yuan; if the circumstances are serious, the fine may be more than 2,000 yuan and less than 10,000 yuan.
Summary of the above is a small number of self-employed authorized levy standard is how to make the relevant answer, I hope it can help you.
Legal basis
"Chinese People's **** and State Individual Income Tax Law"
Article 6
Calculation of taxable income: (a) the comprehensive income of the resident individual, the income of each tax year, minus the cost of 60,000 yuan, as well as special deductions, special additional deductions, and other deductions determined in accordance with the law, for the balance of the taxable income. (ii) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less expenses of five thousand yuan; income from remuneration for labor services, remuneration from manuscripts, and income from royalties shall be taxable as the amount of each income. (c) Income from business operation shall be the taxable income after deducting costs, expenses and losses from the total income of each taxable year. (d) Income from property leasing, each time the income does not exceed 4,000 yuan, minus 800 yuan; if it is more than 4,000 yuan, minus 20% of the expenses, and the balance is the taxable income. (e) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property. (vi) Income from interest, dividends, bonus and incidental income shall be the taxable income on a per-income basis. Income from remuneration for labor, remuneration for manuscripts, and royalties shall be determined by deducting 20% of the expenses from the income. The amount of income from manuscript remuneration is reduced by 70%. Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable undertakings, and the portion of the donation amount not exceeding thirty percent of the taxable income declared by the taxpayer can be deducted from their taxable income; if the State Council stipulates that full pre-tax deduction shall be implemented for donations to public welfare and charitable undertakings, the regulations shall apply accordingly. The special deductions stipulated in the first paragraph of this Article include the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums paid by individual residents in accordance with the scope and standard stipulated by the State and the housing fund, etc.; the special additional deductions include the expenditures for children's education, continuing education, medical care for the seriously ill, interest on housing loans or rent for housing, and support for the elderly, etc., and the specific scope, standard and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for its approval. Determine and report to the Standing Committee of the National People's Congress for the record.