202 1 Self-employed individuals are approved to collect four grades of monthly turnover income.
(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.
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.
There are two ways to collect individual income tax of self-employed: audit collection and quota verification collection. Where individual industrial and commercial households are levied by auditing accounts, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. Personal income tax is calculated and paid according to the excessive progressive tax rate of 5% to 35%.
Legal basis:
Calculation of taxable income in the first paragraph of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.