1. Self-employed individuals mainly pay value-added tax and consumption tax in the national tax department. Value-added tax is paid by all industries, and self-employed individuals engaged in the retail of gold and silver jewelry and precious jewelry also have to pay consumption tax. Therefore, the self-employed mainly pay value-added tax in the national tax.

2, self-employed tax returns

Approved collection. Self-employed households with incomplete household registration documents shall be levied after approval by the national tax. To put it bluntly, it is to verify the monthly sales of self-employed. If it exceeds 30,000, it will pay taxes every month, and if it does not exceed 30,000, it will not pay taxes.

Self-declaration If the tax authorities have not approved the monthly sales of self-employed, the self-employed should fill in the declaration form and declare and pay taxes by themselves.

Extended data:

I. Tax exemption policy for self-employed individuals

Self-employed individuals whose monthly sales do not exceed 30,000 or whose quarterly sales do not exceed 90,000 enjoy the tax exemption policy and will not pay VAT temporarily. However, the consumption tax does not apply to this policy.

Second, individual industrial and commercial households

1. Individual industrial and commercial households with a turnover of less than 20,000 yuan/month are exempted from value-added tax at the State Taxation Bureau.

2. You need to pay six kinds of taxes and fees, such as urban construction tax and dike protection fee, to the local taxation bureau.

Small-scale taxpayers who pay value-added tax will deduct the approved tax amount from the fixed bank at a fixed time every month after the tax amount is approved by the local taxation bureau. Individual industrial and commercial households with a turnover of less than 20,000 yuan/month are exempted.

3. Limited company

1. VAT payment needs to be handled by the IRS, and the profit is *25%.

2. Some taxes and fees that need to be handled by the local taxation bureau are levied according to income and value-added tax.

Provisions on the time of tax declaration:

According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Number of Tax Returns of Reasonable Degenerate Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.6, 20 16), small-scale taxpayers pay VAT and other taxes and fees, and in principle, declare them quarterly.

Baidu encyclopedia-individual industrial and commercial households pay taxes