Individual industrial and commercial households are important market players, and the existing individual industrial and commercial households in China are large in scale. Although they can accurately account for their income, they often cannot accurately account for their income because their account books are incomplete. Partnerships and sole proprietorships also face such problems. Therefore, in order to accurately calculate the cost of enterprises, verification and collection methods came into being.

Extended data:

1. The monthly turnover income of self-employed households is divided into four categories:

(1) If the monthly turnover is less than 20,000 yuan, it will be 0% at the time of payment;

(2) If the monthly business volume ranges from 20,000 to 50,000, the portion exceeding 20,000 yuan shall be taxed at the approved tax rate of 0.6% for individual industrial and commercial households, and the portion not exceeding 20,000 yuan shall not be taxed;

(3) If the monthly turnover is between 50,000 and 654.38+10,000 yuan, the part exceeding 20,000 yuan shall be taxed according to the approved individual income tax rate of individual industrial and commercial households 1%, and the other parts shall remain unchanged;

(4) If the monthly turnover is more than 6,543,800 yuan, the part exceeding 20,000 yuan shall be taxed at the approved tax rate of 654.38+ 0.8% for individual industrial and commercial households.

2. Individual industrial and commercial households 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; Individual industrial and commercial households whose tax returns are approved and their accounts are incomplete shall be approved by the national tax. To put it bluntly, the monthly sales of self-employed households are approved. If they exceed 30,000, they will pay taxes every month. If they do not exceed 30,000, they will not need to pay taxes.

3. Law on Tax Administration: "Article 35 In any of the following circumstances, the tax authorities have the right to verify the tax payable of taxpayers:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.

4. According to Article 4 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), individual industrial and commercial households take the owner as the taxpayer of individual income tax, indicating that individual industrial and commercial households do not need to pay enterprise income tax.