Individual business license to do business every year to pay taxes

Individual business license, we have to apply for a tax registration certificate, we have to declare tax according to law.

Now small and micro enterprises, individual business households business tax or value-added tax payment starting point is 30,000 yuan. If you exceed the threshold, you have to pay the full amount of tax.

Ministry of Finance State Administration of Taxation on further support for small and micro-enterprises VAT and business tax policy notice

Cai Shui [2014] No. 71

Provinces, autonomous regions, municipalities directly under the Central Government, municipalities with plans to the Department of Finance (Bureau), the State Administration of Taxation, the Local Taxation Bureau, the Finance Bureau of the Xinjiang Production and Construction Corps: in order to further increase the tax support for small and micro-enterprises. Approved by the State Council, since October 1, 2014 to December 31, 2015, the monthly sales of 20,000 yuan (including this number, the same below) to 30,000 yuan of value-added tax small-scale taxpayers, exempted from value-added tax; the monthly turnover of 20,000 yuan to 30,000 yuan of business taxpayers, exempted from business tax.

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Individual industrial and commercial households tax standards:

1. 3% VAT for the sale of goods and 5% VAT for the provision of services.

2. At the same time, according to the sum of VAT and business tax paid, pay urban construction tax and education surcharge.

3, there is a personal income tax of about 2%.

4, if the monthly income is less than 5000 yuan, is exempted from VAT or business tax, urban construction tax, education surcharge is also exempted.

Individual business license to pay taxes

Need to pay taxes, individual business tax using three? A kind of tax system: checking the tax collection; regular fixed levy; approved levy.

Individual industrial and commercial households to pay taxes refers to the individual industrial and commercial households should be in accordance with the provisions of the tax department to correctly establish the books of account, accurate accounting. For individual business households with full account documents and accurate accounting, the tax department implements tax collection by checking accounts; for individual business households with small scale of production and operation and no ability to build accounts, the tax department implements regular fixed-rate levy; for individual business households with certain circumstances, the tax department has the right to approve the amount of tax payable, and implements the approved levy.

First, the checking of accounts

1, according to the business income to pay 5% of the business tax

2, additional taxes and fees

(1) urban construction tax according to the payment of 7% of the business tax;

(2) education surcharges according to the payment of 3% of the business tax;

(3) local education surcharge according to the payment of 1% of the business tax;

(3) local education surcharges according to the payment of 1% of the business tax.

(4) Individual income tax is paid on the income of individual industrial and commercial households, with a super progressive tax rate of 5%-35%.

Second, the individual business tax standards

1, the sale of goods to pay 3% value-added tax, the provision of services to pay 5% business tax.

2. At the same time, according to the payment of VAT and business tax and pay urban construction tax, education surcharge.

3, there is a personal income tax of about 2%.

4. Individual businessmen with a monthly turnover of more than 30,000 yuan are required to pay business tax. The following, is exempt from value-added tax or business tax, urban construction tax, education surcharge is also exempt.

Third, the tax department of the approved levy on individual business households generally implement a regular quota approach to implementation, that is, according to the region, lot, area, device, etc. Approved to give you a month of the amount of tax payable. The amount of invoices issued is less than the quota, according to the quota to pay taxes, invoices issued more than the quota, more than the part of the tax in accordance with the provisions of the back pay.

If the VAT threshold is not reached (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.

Individual industrial and commercial household refers to the citizens in the scope permitted by law, in accordance with the approved registration, engaged in industrial and commercial operation of the family or household, individual industrial and commercial households can also be a name, and its name to carry out activities; rural contracting households refers to the members of the rural collective organization, in the scope permitted by law, according to the provisions of the contract for the contract to engage in the operation of the goods of the family or household.

Individual industrial and commercial households are the legal manifestation of the individual industrial and commercial economy, which has the following characteristics:

1. Individual industrial and commercial households are engaged in industrial and commercial operations of natural persons or families. Natural persons or individuals as a unit, or family as a unit engaged in industrial and commercial operations, are individual business households. According to the relevant policies of the law, can apply for individual business operation is mainly the urban unemployed youth, social casualties and rural villagers. In addition, cadres of state organs, enterprises and institutions, can not apply for individual business operations.

2. Natural persons engaged in individual industrial and commercial operations must be approved for registration. Individual business registration authority is above the county administrative organs for industry and commerce. Individual industrial and commercial households approved for registration, obtain a business license before starting business. Individual industrial and commercial households to change their business, merge, change the registration matters or close down, should also apply for registration procedures.

3. Individual industrial and commercial households can only operate the law, policy allows individual business industry.

Individual business license, no business need to pay taxes?

The business license does not generate business is also required to report taxes, as long as the zero declaration can be, but also did not generate costs.

Processing the required information:

(1) the applicant signed the application for registration of individual business (fill in the application form for registration of individual business);

(2) the practitioner's certificate (the city personnel business shall submit proof of domicile, including household registration book and identity card, as well as retirement and other types of unemployed people's relevant certificates; the people of the provinces and cities business shall be submitted to their own identity cards, In the local temporary residence permit, women of childbearing age must also be submitted to the family planning certificate; a photo;

(3) proof of business premises;

(4) family business family members of the relationship between the certificate;

(5) the name of the pre-approval notification;

(6) rules, regulations and policies should be submitted to the relevant special proof. Processing time limit: 5 working days Processing fee: 23 yuan Processing place: the local industrial and commercial bureau Processing basis: "Interim Regulations for the Administration of Urban and Rural Individual Industrial and Commercial Households" "Interim Regulations for the Administration of Urban and Rural Individual Industrial and Commercial Households Implementing Rules".

Individual business license to pay taxes every year

Individuals many of the use of a fixed amount of levy, there is a starting point. If you don't reach the starting point, you don't have to pay the tax. If you have a problem with the way the world works, you will need to find out how much money you have to spend on your own.

Xiamen individual business license to pay taxes

Application for individual business registration should be submitted to the file, documents: (1) the individual responsible for the signing of the application for registration (fill out the individual business application for closure of the registration form); (2) the tax department to issue a certificate of completion of taxes; (3) the individual business license and business with the seal; (4) the laws, regulations and policies should be submitted to the other (4) Other files and documents required by laws, regulations and policies. After all the information is submitted at the beginning of the next month to receive the "certificate of registration of tax registration", registration procedures are completed.

If you have a business license, do you have to pay taxes every year?

Go to the Trade and Industry Bureau for registration, according to the nature of the business is different, the tax is not the same Oh! Now the state advocates green environmental protection, so the environmental protection is tax-free Oh!

Individual business license need to pay taxes -

Individual business license does not need to pay taxes, but individual business households to obtain taxable income, we need to pay taxes, catering industry need to pay taxes.

At present, the individual businessman monthly sales income does not exceed 30,000 yuan, tax-free. More than 30,000 yuan, the full amount of tax.

Application for the establishment of registration must be submitted to the file, documents:

1, resident identity card (photocopy);

2, proof of occupation (retired, proof of retirement, proof of retirement, proof of laid-off workers (photocopies), unemployed people issued by the community management committee certificate);

3, proof of use of the production and business premises (public property rights of the ownership unit) Proof of private property issued by the private property rights certificate (photocopy), rental issued by the two sides of the lease agreement and rental property rights certificate (photocopy));

4, personal partnership, issued by the partnership agreement;

5, the relevant technical industry documents;

6, the main industry pre-examination and approval of documents.