After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax authorities. Self-employed individuals with sound reconciliation certificates and accurate accounting shall be subject to audit collection by the tax authorities; For self-employed individuals with small scale of production and operation and no ability to establish accounts, the tax authorities shall impose a regular quota collection on them; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection.
so how do self-employed people pay taxes? Let's take a look at the self-employed tax standard.
2. Tax standards for self-employed individuals
1. 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 also the personal income tax of about 2%.
4. If the monthly income is less than 5, yuan, it is exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.
3. Regular fixed tax payment for self-employed individuals
The tax authorities generally implement regular fixed tax payment for self-employed, that is, the amount of tax payable for one month is approved according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached (the monthly sales amount is 5-2 yuan, which varies from province to province), the value-added tax, urban construction tax and education surcharge may be exempted.
The Tax Measures stipulates the deduction standards for some major items as follows:
(1) The expense deduction standards for individual industrial and commercial owners and the wage deduction standards for employees shall be determined by the provincial local tax bureaus, but the wages of individual owners shall not be deducted.
(2) All expenses incurred by self-employed individuals from the date of applying for a business license to the date of starting production and operation, except for expenses for obtaining fixed assets and intangible assets, exchange gains and losses and interest expenses included in the value of assets, can be used as start-up expenses, and shall be amortized in installments for a period of not less than 5 years from the date of starting production and operation.
(3) The loan interest expense incurred during the production and operation period, which does not exceed the amount calculated according to the loan interest rate of the same kind and the same period stipulated by the People's Bank of China, can be deducted.
(4) Expenditure on purchasing low-value consumables shall be amortized in principle; If the one-time purchase value is large, it shall be amortized by installments (the value standard and amortization period shall be determined by the provincial local taxation bureau). The expenses for purchasing tax-controlled cash registers by self-employed individuals shall be deducted by stages within two to five years, and the specific time limit shall be determined by the local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government.
(5) All kinds of insurance expenses related to production and operation, such as property insurance, transportation insurance, employees' pension, medical insurance and other insurance premiums, shall be deducted according to the relevant provisions of the state.
(6) Repair expenses related to production and operation can be deducted according to the facts; If the repair cost is unbalanced or the amount is large, it shall be deducted by stages (the deduction standard and time limit shall be determined by the provincial local taxation bureau).
(7) All taxes paid by self-employed individuals according to regulations, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land use tax, land value-added tax, property tax, vehicle and vessel use tax, stamp duty, farmland occupation tax and education surcharge, are allowed to be deducted according to regulations.
(8) The industrial and commercial management fees, membership fees and booth fees paid in accordance with regulations can be deducted according to the facts; How to deduct other fees paid shall be determined by the provincial local taxation bureau.
(9) If the expenses incurred in renting fixed assets in production and operation are operating leases (that is, temporary leases, and the fixed assets are still returned to the lessor after the lease expires), the lease fees can be deducted according to the facts; Where it is a financial lease (that is, the lease contract stipulates that the fixed assets will be owned by the lessee after the lease expires and the lessee pays the last rent), the lease fee shall be included in the value of the fixed assets and cannot be directly deducted.
(1) The development expenses incurred in research and development of new products, new technologies and new processes, as well as the purchase expenses of a single test instrument and experimental device with a value of less than 5, yuan, are allowed to be deducted. A single test instrument and experimental device with a value of more than 5, yuan, as well as other equipment whose purchase cost reaches the standard of fixed assets, shall be managed as fixed assets and cannot be directly deducted.
(11) The inventory data provided by individual industrial and commercial households for the inventory losses and net damage of fixed assets and current assets in the process of production and operation can be deducted in the current period after being audited by the competent tax authorities.
(12) The difference between the current accounts settled in foreign currency in the production and operation process and those converted into RMB due to exchange rate changes shall be regarded as exchange gains or losses, and shall be included in the current income or deducted in the current period.
(13) For irrecoverable accounts related to production and operation (refers to accounts receivable that cannot be recovered after being paid off with the bankrupt property or inheritance due to the bankruptcy or death of the debtor; Or accounts receivable that cannot be recovered due to the debtor's overdue performance of debt repayment obligations for more than three years), valid certificates shall be provided and can be deducted according to the facts after being audited by the competent tax authorities.
(14) Donations to education and other social welfare undertakings, as well as areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China, which do not exceed 3% of their taxable income, are allowed to be deducted according to the facts. Donations made directly to beneficiaries shall not be deducted.
(15) Business entertainment expenses related to production and operation shall be provided with legal credentials, which shall be 5% of the total income after being audited by the competent tax authorities. Deduct according to the facts within.
(16) The expenses incurred by individual industrial and commercial households in the process of production and operation mixed with their family life shall be assessed by the competent tax authorities, and the expenses incurred in the process of production and operation shall be calculated and determined accordingly; Deduction is allowed.
(17) The annual operating loss can be made up with the operating income of the next year after being audited by the competent tax authorities; If the operating income of the next year is insufficient to make up for it, it can be made up year by year, but it can not exceed 5 years at most.
(18) depreciation of fixed assets. According to the regulations, houses, buildings, machinery, equipment, means of transport and other equipment and tools related to production and operation that have been used by self-employed individuals for more than one year and whose unit value is above 1 yuan are fixed assets. According to the regulations, depreciation is allowed for self-employed houses and buildings, machinery and equipment in use, all kinds of tools and instruments, equipment that has been stopped in season and repaired, and fixed assets leased out by operating lease and rented in by financing lease; The unused and unnecessary fixed assets other than houses and buildings, the fixed assets rented by operating lease and the fixed assets that have been fully depreciated and continue to be used shall not be depreciated. The residual value of fixed assets shall be estimated before depreciation is accrued and deducted from the original value of fixed assets, and the residual value shall be determined at 5% of the original value of fixed assets. The depreciation of fixed assets of self-employed households shall be implemented after being audited by the competent tax authorities within a period of not less than the following provisions: 2 years for houses and buildings; Ships, machinery, machinery and other equipment for 1 years; Electronic equipment, means of transport (excluding ships) and appliances, tools and furniture related to production and operation are 5 years. If it is necessary to shorten the depreciation period due to special reasons, an application may be submitted to the provincial local taxation bureau for examination and approval. Fixed assets depreciation adopts straight-line method and workload method.
(19) Inventories reserved by self-employed individuals for sale or consumption in the process of production and operation, including raw materials, auxiliary materials, fuels, low-value consumables, packaging materials, products in process, purchased goods, self-made semi-finished products, finished products, etc., shall be valued at actual costs. In principle, the weighted average method is adopted in the accounting of receiving or issuing inventory.
(2) Intangible assets used in the process of production and operation, including patents, trademarks, non-patented technologies, goodwill, copyrights, the right to use the site, etc., shall be deducted in equal installments within the effective use period from the date of use.