Individual households are generally small-scale taxpayers, and therefore can enjoy the preferential policies for small-scale taxpayers. From April 1 to December 31, 2022, small-scale taxpayers are exempted from VAT by applying a 3% levy rate; businesses applying a 5% levy rate will still be subject to the previous exemption policy (VAT exemption for monthly sales of no more than 150,000 or quarterly sales of no more than 450,000).

2. Surtax

This year, the state has introduced the policy of "Six Taxes and Two Fees", so the self-employed can enjoy the preferential policy of 50% reduction of three surcharges at the most (this policy is only applicable to the general taxpayers). For small-scale taxpayers, since these taxpayers are exempted from VAT, they are also exempted from surcharges, so they are also exempted from surcharges.

3. Half-reduced personal income tax

Self-employed businessmen take the owner as the taxpayer of personal income tax, so self-employed businessmen don't pay enterprise income tax, and only need to pay personal income tax according to "business income". Individual households can also enjoy the preferential policies of half reduction of personal income tax.

4. Other Taxes and Fees

From January 1, 2022 to December 31, 2024, the self-employed can reduce resource tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), and cultivated land occupation tax by 50% of the tax amount.