Talking about the preferential policies of individual income tax rates for self-employed individuals
The approved collection policy for self-employed individuals is now a preferential policy that many enterprises and individuals are choosing to apply for, and now, the preferential policies we apply for are based on the premise of real business, and reasonable and legal applications to enjoy relevant preferential treatments. The preferential policies for self-employed individuals we are applying for now are all based on the real business and ensure that the third or fourth rates are consistent. Next, we will have a brief understanding of the approved collection policy for self-employed individuals!
The taxes paid by self-employed individuals mainly include value-added tax, income tax and additional tax, and the income tax here is personal business income tax, so it will not be settled at the end of the year.
1. VAT: At present, there are two types of VAT collection
1) Small-scale enterprises with monthly sales of less than 100,000 yuan are exempt from VAT
2) Small-scale enterprises that were previously levied at a rate of 3% are now levied at a reduced rate of 1%.
2. Additional Taxes
The surcharge for small-scale individual industrial and commercial households will be halved
3. Personal business income tax
1) If the business does not exceed 2 million, the income tax will now be reduced by half
2) Individual income tax in the region is 0.5%-1%
3) Income tax exemption, the tax rate is 0, this policy is mainly the annual turnover of less than 1.2 million, the preferential policies that enterprises can enjoy!
Applying for the approved collection policy for self-employed individuals is now very preferential on the whole. First of all, the comprehensive tax rate is relatively low, and secondly, self-employed people do not have to pay corporate income tax or dividend tax, and self-employed individuals do not need to open a corporate account to undertake related business.
Individually-owned businesses are now more flexible in their operations and have a wide range of business scopes, and they can apply for relevant preferential policies regardless of whether they are commercial or service-oriented. However, in order to meet the relevant requirements, the preferential tax policies are currently more about the verification and collection, and enterprises choose to meet their own conditions and choose suitable preferential policies!
Disclaimer: The source of the article is reprinted from Gong Yi Yi Hao's "Tax Sui" for details, you can move here