Tax exemption within 30 thousand yuan per month is only applicable to small-scale taxpayers of value-added tax and business tax. Whether a taxpayer is a small-scale VAT taxpayer or a business tax taxpayer depends on his industry, not whether he is an individual.
Self-employed individuals who are identified by the tax authorities as small-scale taxpayers with monthly sales of less than 30,000 yuan are exempt from tax. If the self-employed only open a tax bill of 30 thousand yuan in January, it is suspected of tax evasion.
How do individual industrial and commercial households pay taxes?
Individual industrial and commercial households pay taxes, which means that individual industrial and commercial households should establish accounts correctly and accurately in accordance with the provisions of the tax authorities. For individual industrial and commercial households with sound reconciliation vouchers and accurate accounting, the tax authorities shall collect them through audit. For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; For individual industrial and commercial households with certain circumstances, the tax authorities have the right to verify the tax payable and implement the approved collection.
Individual industrial and commercial households, that is, individual industrial and commercial households, are the legal manifestations of individual industrial and commercial economy, and mainly pay the following taxes and fees: value-added tax, personal income tax, consumption tax, urban construction tax, education surcharge and local education surcharge, cultural undertakings construction fee, etc.
Among them, the consumption tax is paid by self-employed individuals who retail precious jewelry and gold and silver jewelry, and the construction fee for cultural undertakings is paid by self-employed individuals engaged in cultural and entertainment industry. Other taxes and fees are * * *, and individual industrial and commercial households must pay if they meet the requirements.
Individual industrial and commercial households with monthly sales of no more than 30,000 yuan or quarterly sales of no more than 90,000 yuan enjoy the VAT exemption policy. Once the value-added tax is exempted, the corresponding urban construction tax, education surcharge and cultural construction fee will also be reduced or exempted.
However, personal income tax and consumption tax have nothing to do with VAT relief. This policy applies to all self-employed, as long as they meet the conditions, they can enjoy relief.
As mentioned above, self-employed individuals, like small-scale taxpayer enterprises, have tax allowances. As long as the invoicing income does not exceed the corresponding tax amount, they do not need to pay taxes. However, if it exceeds the corresponding tax amount, it is naturally necessary to pay taxes, otherwise it will be suspected of tax evasion.