Many individual industrial and commercial households, such as restaurants and small shops outside, exist in all aspects of our lives. Basically, self-employed individuals pay income tax in accordance with the approved collection method.
The approved collection policy is mainly small-scale sole proprietorship enterprises or individual industrial and commercial households. There are two kinds of examination and approval, one is quota examination and approval, and the other is quota examination and approval, which is basically once a year.
Quota verification: the tax agency directly gives the enterprise a tax rate. For example, self-employed individuals with a monthly turnover of 500,000 only need to pay the income tax rate of 0.6% or 1.5%, which is equivalent to paying only about 7,000 yuan.
Quota rate verification: according to the industry profit rate and the five-level progressive tax rate, the industry profit rate is basically 10%, and the tax rate is basically between 0.5% and 2.19%. In 2022, the value-added tax paid by self-employed individuals was 3%. After enjoying the approved collection, we finally calculated that the comprehensive tax burden of value-added tax and additional tax of self-employed households was around 5%.
Self-employed individuals pay different taxes according to different collection methods. Basically, self-employed individuals will not pay other taxes after paying value-added tax, personal income tax and additional tax. It is also very convenient and simple to set up self-employed, and basically all industries can be set up. Whether it is a business building or a service enterprise.
The policy of tax increase for Star Park was approved, with 0.4% for trade, 0.7% for service and 0.6% for construction, and then halved. The policy is stable and can be opened to Gong Hu.
For example: equipment leasing-levied according to the service industry, the tax rate is 0.35%.
For example: hardware accessories-according to the construction industry, the tax rate is 0.3%.
And enjoy the approved collection policy, and some local self-employed households approved the collection policy. You don't need an entity to settle in, you can enjoy preferential tax policies.