The main taxes involved by self-employed individuals within the scope of national tax collection and management are: value-added tax and consumption tax.
The business scope of value-added tax includes: the corresponding business scope mainly includes: production, processing, repair, replacement, wholesale, retail, transportation, postal services, telecommunications services and some modern service industries.
The business scope of consumption tax includes: individual industrial and commercial households whose business scope involves the production, entrusted processing and import of consumer goods in People's Republic of China (PRC). Including cigarettes, wine, high-grade cosmetics, precious jewels and jade, firecrackers and fireworks, refined oil, motorcycles, automobiles, golf balls and equipment, high-grade watches, yachts, wooden disposable chopsticks, solid wood floors, batteries, paints, etc.
The main taxes involved by self-employed individuals within the scope of local tax collection and management are: income from personal production and operation, value-added tax plus tax.
Although the income from individual production and operation is called "personal income tax", it is similar to "enterprise income tax", but the self-employed do not belong to the enterprise, so it is counted as the category of "personal income tax" and is the main tax declared by the self-employed
With vat. Generally speaking, if you fail to reach the threshold when you declare value-added tax at the national tax, this additional tax will be directly exempted. In addition, if a self-employed person still employs employees, it is necessary to help employees withhold and pay personal income tax.
Then let's talk about the ways of tax collection: verification collection and audit collection.
If your accounting books are not perfect and the income does not need to be deducted from the income to calculate, then you can choose to approve the collection.
If your accounting books are relatively sound and can accurately calculate the taxpayer's tax payable, which is calculated by subtracting the corresponding cost from the total income, you can choose the way of auditing and collecting.
If your registered capital is below 654.38 million yuan and your monthly turnover is around 654.38 million yuan, you don't need to set up an account book.
However, if it is higher, it is necessary to set up an account book ... So for self-employed individuals with a registered capital of less than 65,438+10,000, it is undoubtedly happy to hear this news.
However, not having a ledger does not mean not paying taxes! Please remember this! !
For the self-employed who choose to collect and audit, it is necessary to establish an account book! ! How else can we audit the accounts? You're right. But in this case, you can't let the accountant do the accounts alone. At this time, you need to find a regular agency bookkeeping company to write bookkeeping and tax returns.
Then tell me, after I do these things well, how can the industry and commerce and taxation bureau conduct spot checks and inspections?
Every year, the industrial and commercial bureau and the tax bureau will inspect all commercial entities, including self-employed individuals and major companies.
But the way of inspection is random. Randomness is random, but it's not good luck. ....
Because the proportion of spot checks on self-employed individuals is quite large, many self-employed individuals don't know that they need annual reports, or because they didn't keep accounts before, they just filled in the data, so it is impossible to buy off the special managers of the tax bureau in advance, and you can't know where they are going to check, so many self-employed individuals are included in the "business exception list". There are still many self-employed people who think that they don't need to file tax returns, don't file tax returns for a long time, or are listed in the "key monitoring", and may even become "abnormal households" and "D-level taxpayers"?