The income tax on personal labor remuneration will be adjusted, and the 40% tax rate will be levied according to the policy of less than 2%.
Individual income tax is also classified, including personal business income tax, personal labor remuneration income tax and personal salary income tax, in fact, the income from personal labor remuneration is mainly the relevant income obtained by individuals engaged in labor services. Including but not limited to design, installation, consulting, advertising, technical services, brokerage services, agency services, etc. In fact, the biggest difference between this and personal salary income is that personal salary income is a non-independent individual labor activity, and it is a remuneration obtained by serving and being employed in a relevant unit or other organization! There is no relationship between employment and employment in the income from labor remuneration, that is, the remuneration obtained by individuals who independently engage in various skills and provide various labor services!
Among them, the income from personal labor remuneration and personal salary income is a comprehensive income, in accordance with the relevant regulations, it is necessary to carry out final settlement, in this case, the tax rate is basically to pay tax according to the tax rate of 3%-45%, of course, the corresponding quick deduction will be deducted! As far as the remuneration for personal labor services is concerned, the tax paid is calculated according to the tax rate of 20%-40% and deducting the quick deduction.
It can be seen that the tax pressure caused by the income from labor remuneration generated by individuals is still very high! So, in this situation, is there an option to apply for relevant preferential policies?
Now, for some businesses, the way to undertake is different, in fact, you can apply to enjoy the following preferential policies!
1. Verification and collection of self-employed individuals
At present, the individual income tax rate is basically levied according to 0.5%-1%, and the tax rate is different according to different industries and regions. VAT is still levied at 1%, and in general, the tax paid by self-employed individuals is only about 2%!
2. Self-employed double exemption policy
The self-employed double exemption policy is now an annual turnover of less than 1.2 million, a quarterly turnover of less than 300,000, and a monthly turnover of less than 100,000, and can enjoy the VAT exemption policy and the preferential income tax levied at a rate of 0%, and the tax paid in combination is 0! However, it is only possible to choose to enjoy the Cape ticket!
3. Verification and collection by general taxpayers
General taxpayer limited companies can apply for a preferential income tax rate of about 1%, and there is no relevant preferential treatment for value-added tax!
The above policies and taxes paid are different, and the situation is different! Therefore, at present, according to your own situation, you should choose to apply for the preferential treatment to ensure that the business is true and that the third rate is consistent or the fourth rate is consistent! Reasonable and legal to enjoy the relevant preferential policies!
Disclaimer: The source of the article is reprinted from Gong Yi Yi Hao's "Tax Spike" for details