What taxes do individual industrial and commercial households have to pay?

(1) Taxes collected during accounting

1. Pay a business tax of 5% based on business income

2. Surcharges

(1) Urban construction tax shall be paid at 7% of the business tax paid;

(2) Education fee surcharge shall be paid at 3% of the business tax paid;

(3) Local education surcharge shall be paid at 1% of the business tax paid;

(4) Personal income tax shall be paid according to the business income of individual industrial and commercial households, and an excess progressive tax rate of 5-35 shall be implemented .

(2) Taxation standards for individual industrial and commercial households

1. Those who sell goods should pay 3 value-added tax, and those who provide services should pay 5 business tax.

2. At the same time, urban construction tax and education surcharge shall be paid according to the sum of value-added tax and business tax paid.

3. There is also a personal income tax of about 2.

4. If your monthly income is less than 5,000 yuan, you are exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.

(3) The tax department that assesses and levies taxes generally implements a regular quota method for individual industrial and commercial households, that is, it determines the amount of tax payable in a month based on region, location, area, equipment, etc. If the amount of the invoice issued is less than the fixed amount, the tax shall be paid according to the fixed amount; if the amount of the invoice issued exceeds the fixed amount, the excess tax shall be paid according to the regulations.

If you do not reach the VAT threshold (monthly sales of 5,000-20,000 yuan, which varies by province), you can be exempted from VAT, urban construction tax and education surcharge.

After obtaining a business license, individual industrial and commercial households must handle tax registration in accordance with the law. Self-employed individuals should correctly establish account books and perform accounting accurately in accordance with the regulations of the tax department. For self-employed individuals with sound accounting certificates and accurate accounting, the tax department will conduct audits and levies them; for self-employed individuals with small production and operation scales and no ability to establish accounts, the tax department will implement regular fixed-rate levies; for self-employed individuals with certain circumstances, the tax department will have to have the right to determine the amount of tax payable and implement assessment and collection.

2. What rights do individual industrial and commercial households enjoy?

Within the scope of registration approved in accordance with the law, individual industrial and commercial households enjoy the civil rights and civil capacity to engage in individual industrial and commercial operations. The legitimate business activities of individual industrial and commercial households are protected by law, and individual industrial and commercial households enjoy ownership of the assets and legitimate profits they operate. Individual industrial and commercial households can open bank accounts, apply for loans from banks, have the right to apply for exclusive rights to trademarks, sign labor contracts and hire helpers and apprentices, and also have the right to name their own names and engrave seals.

Individual industrial and commercial households must abide by the laws of the country when engaging in production and business activities, pay taxes in accordance with regulations, and submit to industrial and commercial administration. Individual industrial and commercial households who engage in illegal operations must bear civil liability and other legal liabilities.

Therefore, the most important thing for an individual industrial and commercial household is business tax and value-added tax. Because it is an individual industrial and commercial household, he must be engaged in profit-making activities, so he needs to pay taxes on his profits. After this part of the tax is handed over to the state, if it generates other amounts of value-added tax, it will also need to pay value-added tax in the process. However, our country is currently implementing the replacement of business tax with value-added tax. It is very likely that in the future, only value-added tax will be paid and no longer. Sales tax.

Please click to enter the picture description (maximum 18 words)