1, first of all, you have to declare VAT small-scale taxpayers, after obtaining the status of small-scale taxpayers, according to the document of Cai Shui No. 71 of 2014, the monthly sales do not exceed 30,000, or 90,000 if the tax period is quarterly, you can be exempted from VAT.

2, if you meet the above conditions, you can make a zero VAT declaration, generally go to the tax authorities to obtain tax registration can be

Individual businessmen are generally small-scale taxpayers of VAT, the tax method is determined by the tax.

Individual industrial and commercial taxpayers are required to pay 3% value-added tax on the sale of goods and 5% business tax on the provision of services. 2, at the same time, they are required to pay the sum of value-added tax and business tax as well as the urban construction tax and education surcharge. 3, and they are required to pay about 2% of personal income tax.

Individual businessmen checking the collection of 1, according to the business income to pay 5% of the business tax 2, additional taxes and fees (1) urban construction tax paid 7% of the business tax; (2) education surcharges paid 3% of the business tax; (3) local education surcharges paid 1% of the business tax; (4) according to individual businessmen business income to pay individual income tax, the implementation of the 5% -35% of the super progressive tax rate. of the super progressive tax rate.

Approved collection of the tax department of the individual industrial and commercial households are generally implemented in the implementation of the regular quota approach, 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 do not 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.

Expanded information:

Individual industrial and commercial household refers to the citizens in the scope permitted by law, according to the law by the approved registration, engaged in industrial and commercial business family or household, individual industrial and commercial households can also be a font size, and to carry out activities with its font size; rural contractors are A family or household that is a member of a rural collective organization and is engaged in the operation of commodities in accordance with the provisions of the contract, within the scope permitted by law. The General Principles of the Civil Law clearly stipulate that the lawful rights and interests of individual industrial and commercial households and rural contractors are protected by the law; their debts are borne by their personal property in the case of individual operations and by their family property in the case of family operations.

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