2. If the above conditions are met, you can declare zero VAT rate, usually to the tax authorities that have obtained tax registration.
Individual industrial and commercial households are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax.
The tax standard for individual industrial and commercial households is 1, and 3% value-added tax 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.
1 individual industrial and commercial households will be charged by auditing accounts, and 5% business tax will be paid according to their operating income. Additional tax (1) Urban construction tax is paid at 7% of the business tax; (2) The education surcharge is paid at 3% of the business tax; (3) The local education surcharge is paid at 65438+ 0% of the paid business tax; (4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
Extended data:
Individual industrial and commercial households refer to families or households where citizens are engaged in industrial and commercial operations within the scope permitted by law and approved and registered according to law. Individual industrial and commercial households can also set up shop names and carry out activities with their shop names; Rural contracted business households refer to families or joint households that are members of rural collective organizations and engage in commodity business in accordance with the contract within the scope permitted by law. The General Principles of the Civil Law clearly stipulates that the legitimate rights and interests of individual industrial and commercial households and rural contracted households are protected by law; Their debts are borne by personal property in individual enterprises and by family property in family enterprises.
References:
Baidu encyclopedia-individual industrial and commercial households