A, self-employment to pay taxes?

Self-employment is required to pay taxes, self-employment for the value-added tax on small-scale taxpayers, the tax method determined by the tax:

1, according to the turnover of business income to pay 5% of the turnover.

2, additional taxes and fees

(1) urban construction tax paid by 7% of the turnover tax;

(2) education surcharge paid by 3% of the turnover tax;

(3) local education surcharge paid by 1% of the turnover tax;

(4) individual businessmen and businesswomen to pay personal income tax on the income from the operation of the implementation of the 5% - 35% of the super progressive tax. 35% of the super progressive tax rate.

2. Individual industrial and commercial households pay tax

1. 3% value-added tax is paid on the sale of goods, and 5% business tax is paid on the provision of services.

2. At the same time, according to the sum of the VAT and business tax paid by the city construction tax, education surcharge.

3. There is also a personal income tax of about 2%.

4. If the monthly income is less than 5,000 yuan, it is exempted from VAT or business tax, as well as urban construction tax and education surcharge.

Approved tax collection tax department for individual business households are generally implemented in a regular fixed amount approach to implementation, that is, according to the region, lot, area, equipment, etc. Approved to give you a month the amount of tax payable. If the amount of invoice is less than the fixed amount, the tax will be paid according to the fixed amount, and if the invoice is more than the fixed amount, the exceeding part will be paid according to the regulations. If you can't reach the starting point of VAT (monthly sales of 5,000-20,000 yuan, varying from province to province), you can be exempted from VAT, urban construction tax and education surcharge.