Individual studios belong to small-scale taxpayers. Value-added tax is simply levied on small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the levy rate. Considering that small-scale taxpayers have small business scale and imperfect accounting, it is difficult to calculate the tax amount according to the value-added tax rate and use the special value-added tax to deduct the input tax amount, so it is suggested to implement the method of calculating the tax amount according to the sales volume and the collection rate. The collection rate of value-added tax for small-scale taxpayers is adjusted to 6%.
According to relevant laws and regulations, the scope of personal income stipulated in the Individual Income Tax Law is as follows:
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
2. Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
4. Royalty income refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
5. Operating income refers to the following details:
(1) Income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises, and income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;
(two) the income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
(3) Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
(4) Income obtained by individuals from other production and business activities.
legal ground
Regulations for the implementation of the individual income tax law
Article 6 The scope of personal income as stipulated in the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
(1) Income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises, and income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;
(two) the income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
(3) Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
(4) Income obtained by individuals from other production and business activities.