Is the farm a sole proprietorship taxable?

The farm is a sole proprietorship enterprise and a self-employed industrial and commercial household, and it also needs to pay individual income tax.

Individual Income Tax Items:

Income from contracted or leased operations of enterprises and institutions.

The income from contracted or leased operations of enterprises and institutions refers to the income obtained by individuals from contracted operations, leased operations, subcontracting and subleasing, including income in the nature of wages and salaries obtained by individuals on a monthly or per-time basis.

Individual income tax stipulates three different tax rates according to different tax items:

Income from wages and salaries is subject to a 7-level progressive tax rate for excess, and the tax is calculated and levied on the basis of the monthly taxable income. The tax rate is divided into 7 levels according to the taxable income of individual monthly wages and salaries, with the highest level being 45% and the lowest level being 3%.

The production and business income of individual industrial and commercial households and the application of 5 levels of progressive tax rate to enterprises and institutions. The annual taxable income of individual industrial and commercial households and the annual taxable income of contracted and leased operations of enterprises and institutions are divided into five levels, with the lowest level being 5% and the highest level being 35%.

Proportional tax rate. Individual income tax shall be levied on a per-instance basis on the income from author's remuneration, remuneration for labor services, royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, incidental income and other income, and a proportional tax rate of 20% shall be applied. Among them, a proportional tax rate of 20% shall be applied to the income from author's remuneration, and a 30% reduction shall be levied according to the tax payable; If the one-time income from labor remuneration is abnormally high, in addition to being taxed at 20%, the part of the taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated in accordance with the provisions of the tax law and then levied by 50% according to the taxable amount; For the part exceeding 50,000 yuan, an additional 10% will be levied. ”

To pay taxes, personal income and VAT, but there are many tax incentives, some are tax incentives for you, and some are tax incentives that can be enjoyed by people who buy your products, so read the tax regulations carefully and pay attention to whether the latest regulations have changed.

Well, yes, even if you work part-time, you need to pay personal income tax not to mention doing farms.

Whether it is an enterprise or an individual, it is a taxpayer and has nothing to do with the industry, it must be taxed, but it is a matter of paying more or less taxes. The amount of tax paid is related to the business results of the enterprise and the national policy (for example, some industries have national policies that are exempt from VAT).

Legal Analysis: Aquaculture is not subject to tax. The primary products of various plants and animals produced by aquaculture, forestry, animal husbandry and aquaculture are exempt from tax.

Legal basis: Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax The scope of some of the tax-exempt items stipulated in Article 15 of the Regulations is limited as follows: (1) The term "agriculture" as used in item (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.

Agricultural producers, including units and individuals engaged in agricultural production. Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance and the State Administration of Taxation. 1.

Agricultural tax items are exempt from taxation. If an individual industrial and commercial household or an individual specializes in planting, aquaculture, animal husbandry or fishing, and its business items fall within the scope of taxation of agricultural tax, special agricultural product tax and animal husbandry tax, and have already paid taxes, individual income tax shall not be levied. (94 Cai Shui Zi No. 20) 2

Income from special agricultural products in areas where rural fees are replaced by tax is exempt from tax. After the rural tax and fee reform pilot areas stop collecting tax on special agricultural products and change to agricultural tax, individual income tax will no longer be levied on the income of special agricultural products obtained by self-employed individuals or individuals. (Cai Shui 2003 No. 157) 3

During the pilot period of the reform of rural fee to tax, after the abolition of the tax on special agricultural products and the reduction or exemption of agricultural tax, if an individual or self-employed person engages in planting, aquaculture, animal husbandry and fishing, and the business items fall within the scope of agricultural tax (special agricultural product tax) and animal husbandry tax, the income of the "four industries" obtained by them shall not be subject to individual income tax for the time being. (Cai Shui 2004 No. 30).

Aquaculture business licenses do not need to pay taxes. The income from engaging in agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced from enterprise income tax, which refers to: 1

cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts; 2.selection and breeding of new crop varieties; 3.cultivation of Chinese herbal medicines; 4.

nurturing and planting of trees; 5.Raising of livestock and poultry.

Legal basis: Article 15 of the Provisional Regulations of the People's Republic of China on Value-Added Tax The following items are exempt from VAT: (1) self-produced agricultural products sold by agricultural producers; (2) contraceptives and appliances; (3) Old books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported materials and equipment provided by foreign countries and international organizations free of charge; (6) Items directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities; (7) Sold items that have been used by oneself.

In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of VAT shall be stipulated by ***. No region or department may stipulate tax exemption or tax reduction items. Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 86 The income of enterprises engaged in agricultural, forestry, animal husbandry and fishery projects may be exempted or reduced from enterprise income tax. (1) The income of enterprises engaged in the following items shall be exempted from enterprise income tax:

1.cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts; 2.selection and breeding of new crop varieties; 3.

cultivation of Chinese herbal medicines; 4.nurturing and planting of trees; 5.Raising of livestock and poultry. 6.

collection of forest products; 7.irrigation, primary processing of agricultural products, veterinary, agricultural technology promotion, agricultural machinery operation and maintenance and other agricultural, forestry, animal husbandry and fishery service projects; 8.Pelagic fishing.

2) The income of enterprises engaged in the following items shall be reduced by half and levied enterprise income tax: 1the cultivation of flowers, tea, and other beverage and spice crops; 2.

Marine aquaculture, inland aquaculture. Enterprises engaged in projects restricted or prohibited by the state shall not enjoy the preferential enterprise income tax provided for in this article.

Legal Analysis: Individual farms are subject to taxes. To operate a self-employed business license, you must apply for a tax registration certificate and declare and pay taxes in accordance with the law.

At present, small and micro enterprises and individual industrial and commercial households do not need to pay tax below the threshold of business tax or value-added tax, and those who exceed the threshold must pay the tax in full. The tax standard for individual industrial and commercial households is 3% VAT for sales of goods and 5% business tax for services provided. At the same time, the urban construction tax and education fee surcharge shall be paid according to the sum of the value-added tax and business tax paid.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China:

1) The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 trillion yuan from the income of each tax year, as well as special deductions, special additional deductions and other deductions determined in accordance with the law;

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income;

3) The business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses;

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income;

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the amount of income from the transfer of property;

6) Income from interest, dividends, bonuses and incidental income, with the amount of each income as the taxable income;

The income from remuneration for labor services, remuneration from the dismantling of manuscripts, and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Legal Analysis: Yes. Within 30 days from the date of obtaining the business license, you must go through tax registration.

Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit taxes and collect and remit taxes are the withholding and remitting of taxes. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Individually-owned businesses lose money, and in this case, they do not need to pay individual income tax on production and operation. The individual income tax on production and operation is calculated and paid according to the applicable tax rate according to the profits formed in the course of operation.

In general, the types of taxes payable by general taxpayers are: value-added tax, enterprise income tax, real estate tax, land use tax, stamp duty, urban construction tax, education surcharge, local education surcharge and local water conservancy construction**, withholding and paying individual income tax.

1. Scope of tax payment.

This tax law is mainly aimed at the comprehensive rectification of the sewage problem of the aquaculture industry, and this tax law will be implemented nationwide. It is aimed at livestock and poultry farms with a population of more than 50 cattle, 500 pigs, 5,000 chickens, ducks and other livestock and poultry farms.

2. Form of tax payment.

Monthly, quarterly, semi-annual and annual payments are made.

3. Items to be paid.

Large-scale farms with 50 cattle or 500 pigs or 5,000 poultry in rural areas are subject to taxation in the form of individuals and enterprises.