Small-scale taxpayers are taxed at the rate of 1%, while ordinary taxpayers are taxed at the applicable tax rates (13%, 9%, 6%). Now the VAT policy has been made clear. Small-scale taxpayers with monthly sales below 6,543,800+are exempted from ordinary tickets, and those with monthly sales above 6,543,800+are levied at the special ticket tax rate of 654.38+ 0%. Individual industrial and commercial households refer to natural persons or families engaged in industrial and commercial business activities within the scope permitted by law and approved and registered according to law. If a single natural person applies for self-employment, it should be a natural person with working ability over 16 years old. When a family applies for self-employment, the individual who is the head of the family must have the ability to operate, and other family members may not all have the ability to operate. Individual industrial and commercial households enjoy legal property rights, including the right to possess, use, benefit and dispose of their own legal property, and enjoy various creditor's rights according to laws and contracts.
Individual industrial and commercial households are the legal expression of individual industrial and commercial economy, which has the following characteristics:
1. Individual industrial and commercial households are natural persons or families engaged in industrial and commercial operations. Natural persons are all individual industrial and commercial households, either individuals or families.
2, natural persons engaged in individual industrial and commercial operations must be approved and registered according to law. The registration authority of individual industrial and commercial households is the administrative department for industry and commerce at or above the county level. Individual industrial and commercial households can only start business after being approved and registered and obtaining a business license. Individual industrial and commercial households who change jobs, merge, change their registered items or go out of business shall also go through the registration procedures;
3. Individual industrial and commercial households can only operate individual enterprises permitted by laws and policies.
To sum up, individual industrial and commercial households engaged in production and business activities must abide by national laws, pay taxes according to regulations, and obey industrial and commercial administration. Individual industrial and commercial households engaged in illegal business operations must bear civil liability and other legal liabilities.
Legal basis:
Article 54 of the Civil Code of People's Republic of China (PRC)
Natural persons engaged in industrial and commercial operations are registered as individual industrial and commercial households according to law. Individual industrial and commercial households can have a font size.
Article 56
The debts of individual industrial and commercial households, if operated by individuals, shall be borne by personal property; Family business, with family property; If it is indistinguishable, it shall be borne by family property.
The debts of rural contractors shall be borne by the property of farmers engaged in rural land contract management; In fact, if it is run by some peasant members, it will be borne by the property of those members.