"Individual income tax measures for individual industrial and commercial households" has corresponding provisions:

Rule three. Individual industrial and commercial households take the owner as the taxpayer of individual income tax. The individual industrial and commercial households mentioned in these Measures include:

(a) individual industrial and commercial households that have obtained the business license of individual industrial and commercial households according to law and are engaged in production and operation;

(two) individuals who are engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments;

(three) other individuals engaged in individual production and operation.

Individual industrial and commercial households that implement audit collection shall calculate, declare and pay individual income tax in accordance with the provisions of these measures.

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Relevant provisions of the Measures for the Collection of Individual Income Tax for Individual Industrial and Commercial Households:

Article 22 The basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, maternity insurance premium, work-related injury insurance premium and housing accumulation fund paid by individual industrial and commercial households for their owners and employees in accordance with the scope and standards stipulated by the relevant competent department of the State Council or the provincial people's government are allowed to be deducted.

Supplementary old-age insurance premiums and supplementary medical insurance premiums paid by individual industrial and commercial households for employees shall be deducted according to the facts within the standard of not exceeding 5% of the total wages of employees; The excess shall not be deducted.

Article 23? The supplementary old-age insurance premium and supplementary medical insurance premium paid by the owners of individual industrial and commercial households shall be calculated according to 3 times of the average social wage of the local (prefecture-level city) last year, and the part that does not exceed 5% of the calculation base shall be deducted according to the facts.

Baidu Encyclopedia-Measures for the Collection of Individual Income Tax for Individual Industrial and Commercial Households