Tax Refund Incentive Voucher (1 minute ago)

Individual industrial and commercial households around the country approved the collection.

Personal verification and collection is a way for tax authorities to verify taxable income or tax rate according to the taxpayer's business situation.

One, the self-employed approved levy has two forms:

1. Fixed rate collection, mainly for self-employed, directly checking income tax;

2 approved taxable income rate collection, mainly for general taxpayers. Income tax is calculated and paid according to the specific amount of total income or cost.

Two, the self-employed approved collection standards:

Standard 1: In the collection standard approved by the self-employed, it is indicated that the monthly turnover of the company is below 20,000 yuan, and there is no need to pay taxes. The reason why self-employed people are loved by everyone is that the tax rate is very low, and many small enterprises earn less than 20 thousand yuan a month. At this time, they directly save taxes and fees.

Standard 2: If the monthly operating income of self-employed individuals ranges from 20,000 yuan to 50,000 yuan, the part above 20,000 yuan shall be levied at the tax rate of 0.6%. For the part that does not exceed 20,000 yuan, it is also tax-free, which is equivalent to only looking at the part that the tax rate exceeds can help enterprises save taxes.

Standard 3: If the monthly business income of the self-employed is between 50,000 yuan and 654.38+10,000 yuan, the part exceeding 20,000 yuan will be charged at more than 20,000 yuan. In addition to the self-employed approved collection standards, other tax situations remain unchanged. We need to take a good look at every tax item.

Standard 4: If the monthly income of self-employed households reaches more than 6,543,800 yuan, the part exceeding 20,000 yuan shall be taxed at the rate of 654.38+ 0.8%. This tax rate is much lower according to the national policy planning and is worth choosing.

Three, the requirements and conditions of self-employed approved levy:

(1) laws and administrative regulations stipulate that accounting books cannot be set up;

(2) Units established in accordance with laws and administrative regulations;

(3) destroying account books without authorization or refusing to provide tax payment information;

(4) Although account books are set up, the accounts are confusing or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

4. How do self-employed individuals apply for the approved levy?

1. Submit relevant application materials (such as application form), main business scope, time, etc. Go to the local taxation bureau and consult the window of the local taxation bureau), and then the tax administrator will verify his personal business income tax.

2. Submit the materials directly from the e-tax network for review, and after the review, you can declare the tax according to the approved tax rate.

Five, how to declare and pay taxes after the self-employed approved collection?

1. Self-employed individuals shall collect individual income tax according to their income and fill in the application form.

2. Personal income tax for production and operation = income * taxable income rate * tax rate-quick deduction.

3. The specific stages of tax declaration are as follows:

(1) The annual tax payable is less than 30,000 yuan, the tax rate is 5%, and the quick deduction is 0;

(2) The annual tax payable is more than 30,000 but less than 90,000, and the tax rate is 10%, with quick deduction of1.500;

(3) The annual tax payable is more than 90,000 but less than 300,000, and the tax rate is 20%, with quick deduction10500;

(4) The annual tax payable is more than 300,000 but less than 500,000, and the tax rate is 30%, with a quick deduction of 40,500;

(5) If the annual tax payable exceeds 500,000, the tax rate is 35%, and the quick deduction is 65,500.