Will self-employed individuals under 450,000 be tax-free in 2023?
Tax-free self-employed individuals whose annual turnover is less than or equal to 450,000 need not pay VAT. But in addition to value-added tax, in some cases, personal income tax has to be paid. First, if the income from franchising and other activities exceeds 450,000 yuan, individual income tax shall be paid; Second, if the accumulated income from overseas trade activities exceeds 450,000 yuan, individual income tax shall be paid; Third, if the income from leasing enterprise housing or all leased housing exceeds 450 thousand yuan, individual income tax will be paid; Fourth, gifts and other income, such as stocks, funds, bonds, futures and so on. , at the same time, it is allowed to include the accumulated income of myself or family members in the total accumulated tax income. When it reaches 450,000 yuan, you need to pay personal income tax.
What is the tax standard for self-employed?
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.