A, Tianjin individual household approved levy standard conditions According to the "individual industrial and commercial households tax regular fixed levy management methods" (State Administration of Taxation Decree No. 16), the individual industrial and commercial households tax regular fixed levy management issues are announced as follows:

First, the competent tax authorities in charge of the annual regular fixed amount of household business, income situation. Typical survey, the number of households surveyed for the industry, more than 5% of the total number of households in the region.

Second, the city's quota implementation period is one year. Taxpayers due to open in the middle of the tax year, canceled and other reasons, resulting in the actual operating period of the tax year is less than one year, the implementation period for the actual operating period of the tax year.

Third, the regular quota households in the quota within three months after the end of the implementation period, should be the period of the actual monthly business, income to the competent tax authorities to declare.

Fourth, the fixed-quota households with business and income exceeding 30% of the quota for the current period should report to the tax authorities and pay the tax within the reporting period stipulated by laws and administrative regulations.

V. If the business turnover or income of a fixed-term household exceeds or is lower than the quota approved by the competent tax authorities for three consecutive months, it should be submitted to the competent tax authorities for re-approval of the quota.

VI, the implementation of the regular fixed-rate levy of individual business households need to stop, before stopping business to the competent tax authorities to declare for the registration of closure; taxpayers can not be immediately resumed at the expiration of the closure period of production and operation, should be in the closure period before the expiration of the competent tax authorities for the extension of the closure of the registration. The taxpayer for the registration of the suspension of business, before resuming production and business to the competent tax authorities to declare for the resumption of business registration.

Two, Tianjin individual business households to pay which tax individual households are also required to pay taxes.

Individual households are mainly subject to the following taxes: value-added tax, personal income tax, consumption tax, urban construction tax, education surcharge and local education surcharge, cultural construction fee.

Among them, consumption tax is paid by individual households retailing precious jewelry and gold and silver jewelry, and cultural construction fee is paid by individual households engaged in cultural and entertainment industry. The other taxes and fees are ****ual, and the individual business households are eligible to pay them.

Individual industrial and commercial households with monthly sales of not more than 30,000 yuan or quarterly sales of not more than 90,000 yuan enjoy VAT exemption. Once the VAT is exempted, the corresponding urban construction tax, education surcharge and cultural construction fee are also reduced.

However, personal income tax and consumption tax have nothing to do with the VAT exemption. This policy applies to all self-employed people, who can enjoy the reduction as long as they meet the conditions.