In fact, for the business friends understand that if some of their business income is also required to pay the value-added tax, which is basically reflected in the catering industry, because for the catering industry, then the value-added tax is quite a lot. Then, the self-employed wages do not have to pay tax? The following follow up to find out about it.

A, self-employed wages do not have to pay taxes

Individual households need to pay taxes. The individual households to pay the tax: value-added tax, urban construction tax, education surcharge, local education fees, water conservancy construction fund and so on. Individual household tax standards:

(a) the sale of goods to pay 3% value-added tax.

(b) At the same time, according to the payment of value-added tax to pay urban construction tax, education surcharges.

(c) There is also a personal income tax of about 2%.

(d) If the monthly income is less than 5000 yuan, it is exempted from VAT or business tax, and the urban construction tax and education surcharge are also exempted.

(1) The deduction standards for the expenses of individual business owners and the wages of employees are determined by the provincial local tax bureaus, but the wages of individual business owners shall not be deducted.

(2) The expenses incurred by an individual household from the date of applying for a business license to the date of starting production and operation, except for the expenses incurred for the acquisition of fixed assets and intangible assets as well as exchange gains and losses included in the value of the assets, and interest expenses, can be treated as the start-up costs and amortized in stages over a period of not shorter than five years from the date of starting production and operation.

(3) Interest expenses on borrowings incurred during the period of production and operation may be deducted to the extent that they do not exceed the amount calculated in accordance with the interest rates for loans of the same type and period prescribed by the People's Bank of China.

Two, what information is needed for individual tax cancellation

Application for cancellation of tax registration should be submitted as follows:

(a) "Application for Cancellation of Tax Registration";

(b) a copy of the tax registration certificate (check the original);

(c) a copy of the approval of the higher authorities or the resolution of the board of directors (check the original) ;

(d) A copy of the revocation decision issued by the administration for industry and commerce shall be submitted if the industrial and commercial business license has been revoked (inspection of the original);

(e) State and local tax ****tube households that have first handled the cancellation of the tax registration in the state tax, shall provide a copy of the Notification of the Cancellation of the Tax Registration of the State Tax (inspection of the original);

(f) Taxpayers who have taxable real estate, land, vehicles or vessels shall provide the following A copy of the certificate issued by the competent authority that the transfer or cancellation has been processed (check the original).

In addition, the submitted information will be accepted for review by the comprehensive service post of the competent tax bureau. The tax authorities will apply the simplified procedure, audit procedure and inspection procedure respectively according to the taxpayer's specific situation. Finally, the tax authorities will print the tax registration cancellation certificate to the taxpayer and take back the tax registration document.

Three, individual tax write-off process

Individual tax write-off process:

(a) First of all, when the write-off of individual households, we must first confirm that the legal person whether or not the real-name authentication, if not, the legal person needs to take the ID card, the official seal of the tax hall for real-name authentication.

(ii) Tax disk cancellation. Now individual basic open are VAT invoices, which also involves the tax disk, write off the tax disk, first of all, log on to the national tax e-commerce bureau, online invoices will have been opened invoice check old, not open blank invoices are invalidated, check old. Then take the tax disk, ID card, official seal, go to the tax hall for tax disk cancellation.

(C) State tax write-off. Here involves three certificates of individual households and not three certificates of individual households, if there is no three certificates of individual households need to bring the tax registration certificate and a copy of the original and copy of the business license (if three certificates of only need to bring the business license), the official seal, fill out the cancellation of the application, the paperwork is served, you need to handwrite a statement of the situation, and together with the state tax application for cancellation.

(D) local tax write-off. State tax write-off generally need to wait three working days, you can get the state tax write-off of the bill of return or three days after the process will be to the local tax, with business license and official seal to apply for local tax write-off.

Individual household cancellation process

in the national tax and local tax cancellation, you need to pay the month's value-added tax and local tax surcharges, you need to ensure that the account to leave enough tax to give the withholding

(E) industrial and commercial cancellation. Get the national tax and local tax cancellation notice, with a business license, the operator ID card, and the legal person to go to the industrial and commercial cancellation, need to be handled in the industrial and commercial hall for real-name authentication of the photo collection, the legal person to sign the cancellation of the application and entrust the application. General industrial and commercial cancellation of three working days to get the industrial and commercial cancellation of the bill of lading

General self-employed cancellation here can end, if you are a public account, you also need to take the legal person ID card to the bank for the account cancellation procedures.

The above is a detailed introduction for you about the self-employed wages do not have to pay taxes on the relevant content, to summarize the above to remind you, so in this case we can all understand the individual businessman on behalf of the wages, the need to withhold and pay personal income tax. Secondly, if the individual households need to pay the tax are: value-added tax, urban construction tax, education surcharge, local education fees, water conservancy construction fund.