There is no limit to the amount of invoices issued by individual industrial and commercial households. However, the amount of free invoices issued each month is limited. According to the latest regulations, since April, 2002 1,1,self-employed individuals can issue free invoices of 654.38 million yuan per month, or they can be exempted from taxes of 300,000 yuan per quarter. In addition, different regions may have different relevant regulations, and buyers need to pay attention to the local regulations. Those exceeding the tax exemption amount shall be taxed in full. Therefore, how many invoices individual industrial and commercial households can issue a month depends on the relationship between the invoice amount and the tax-free amount.

How to declare individual income tax of individual industrial and commercial households?

Measures for individual income tax declaration of individual industrial and commercial households: self-employed individuals shall submit tax returns to the tax authorities within 15 days from the end of the current month or quarter, and pay taxes in advance; The income obtained thereafter shall be settled before March 3 1 of the following year.

Individual industrial and commercial households whose annual taxable income does not exceed 1 11to 20221February 3 1 10,000 yuan can enjoy the current preferential policies and collect personal income tax by half. Eligible individual industrial and commercial households can calculate the tax relief according to this method: tax relief = (taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan-tax relief of other policies × taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan ÷ operating income )× (654.38+0-50%).