Whether a sole proprietorship can be assessed and levied individual income tax

According to Article 2 of the Notice of the State Administration of Taxation on Further Strengthening the Collection and Administration of Individual Income Tax for High-income Earners (Guo Shui Fa 2010 No. 54), "tax agents, accountants, lawyers, asset appraisal and real estate appraisal intermediaries shall not implement the verification and collection of individual income tax. ”

According to Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection, "the tax authorities have the right to verify the amount of tax payable by a taxpayer under any of the following circumstances: (1) it is not necessary to set up account books in accordance with the provisions of laws and administrative regulations; (2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but have not been set up; (3) Destroying account books without authorization or refusing to provide tax payment materials; (4) Although account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (5) Where a tax liability arises, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration to be made within a time limit, but the tax declaration is still not made within the time limit; (6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason.

The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.

Shanghai sole proprietorship enterprises have begun to tighten since 2021, but they can still be registered and can be verified and collected, and the sole proprietorship enterprises registered before September 1 will be approved after January 1, 2022, and the enterprises registered after September 1 will continue to be approved for another year. Many large companies in Shanghai are in our park, with Shanghai's relatively high tax incentive refund policy, and enterprises working on the spot can also enjoy start-up subsidies and housing rental subsidies.

Sole proprietorship enterprises, can be verified small-scale, can be verified general taxpayers, the VAT part should be paid, there is no enterprise income tax, no shareholder dividend tax, for the individual business income tax, the tax is levied according to the verification, after the verification of the comprehensive small-scale tax rate is about about.

If you plan to do tax planning and registration for standby, it is recommended to prepare early, as the policy will be more troublesome.

Under normal circumstances, sole proprietorship enterprises must establish accounts and conduct audit collection.

However, in some tax depressions, sole proprietorship enterprises can be registered and collected.

For example, in some parks connected by the platform, the sole proprietorship set up in the park can apply for verification and collection.

VAT: 1% Income tax verification: Additional tax:

Moreover, the appraisal form of the approved collection can be issued, and the policy is stable

Legal Analysis:1Sole proprietorship enterprises shall pay individual income tax and shall not pay enterprise income tax.

2.Sole proprietorship enterprises are assessed and collected, and individual income tax is calculated according to business income.

3.The calculation formula for the verification and collection of sole proprietorship enterprises: the individual income tax assessed and levied by the sole proprietorship enterprise = the amount of taxable income multiplied by the applicable tax rate of jujube noise multiplied by the five-level progressive tax rate - quick deduction.

Among them: the taxable income assessed and levied by the sole proprietorship enterprise = the total income multiplied by the taxable income.

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

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding and collecting taxes in accordance with the law, the taxpayer shall not refuse to do so.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Article 31 Taxpayers and withholding agents shall pay or release taxes in accordance with the provisions of laws and administrative regulations or within the time limit determined by the taxation authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months.

OK. For general taxpayer enterprises with high income tax pressure, they can apply for verification and collection. Approved income tax rate only.

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

Article 1 This Law is enacted in order to strengthen the management of tax collection, standardize the collection and payment of taxes, safeguard state tax revenues, protect the legitimate rights and interests of taxpayers, and promote 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.

The levy, suspension and tax reduction, exemption, tax refund and tax payment of the third Zidong transport strip shall be implemented 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 The units and individuals who bear the tax liability as stipulated by laws and administrative regulations shall be 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.

Answer: According to Article 7 of the Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Provisions on the Collection of Individual Income Tax by Investors of Sole Proprietorship Enterprises and Partnership Enterprises (CS 2000 No. 91), under any of the following circumstances, the in-charge taxation authorities shall adopt the method of verification and collection to collect individual income tax: (1) the enterprise shall set up but has not set up account books in accordance with the relevant provisions of the state; (2) Although the enterprise has set up account books, the accounts are chaotic or the cost materials, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (3) The taxpayer has incurred tax liabilities and fails to file tax returns within the prescribed time limit, and fails to file tax returns within the time limit after being ordered by the tax authorities.

What is the difference between a sole proprietorship and a sole proprietorship?

1. Sole proprietorship enterprises must have a fixed production and operation site and a legal enterprise name, while individual industrial and commercial households can not have a business name, or they can operate without a fixed production and business premises.

2. The investor and the operator of the individual industrial and commercial household are the same person, and they must be natural persons who invest in the establishment of individual industrial and commercial households. The investor and the operator of a sole proprietorship can not be the same person, and the investor can entrust or hire others to manage the affairs of the sole proprietorship, which is more in line with the characteristics of the modern enterprise system. Since individual industrial and commercial households cannot adapt to the characteristics of the modern enterprise system, they can only be applied to small-scale business entities.

3. A sole proprietorship enterprise can set up a branch, or it can appoint another person as the person in charge of the branch of the sole proprietorship.

4. The legal status of the two is not the same. A sole proprietorship can carry out legal activities in the name of the enterprise itself, while a sole proprietorship can carry out legal activities in the name of an individual citizen.

5. The requirements of the two in terms of financial system and tax policy are also different. According to the provisions of the Sole Proprietorship Law, a sole proprietorship must establish a financial system for accounting purposes. Due to the complexity of the situation of individual industrial and commercial households, there is no mandatory requirement for accounting whether to establish a financial system.

Can a sole proprietorship be assessed and levied? Whether it can be verified is based on whether the accounts of the enterprise or individual can be accounted for, as well as the problem of large scale and lead consumption, if it is a sole proprietorship enterprise that meets the verification requirements, it can be verified and collected, but for the approved collection of enterprises, it also needs to be kept on time, and it cannot be left alone.

How to calculate the individual income tax assessed and levied by sole proprietorship? 1. The method of verification and collection of sole proprietorship and partnership enterprises shall implement the method of verifying the taxable income rate of the industry, which shall be verified annually and paid monthly. Fixed-rate levy refers to the method in which the taxpayer can calculate and levy individual income tax according to the taxable income rate with reference to the general profit of enterprises in the same industry and scale, according to the actual production and operation status of the taxpayer, in accordance with certain procedures and methods, under the condition that the taxpayer's total income or cost (expense) expenditure can be accounted for normally, or the total income or expenditure can be calculated according to the factors of its production and operation. 2. If the method of collection of the approved taxable income rate is implemented, if the taxpayer operates multiple businesses, the taxable income rate shall be determined according to its main business items, regardless of whether the business items are separately accounted for.

3. The formula for calculating the amount of income tax payable is as follows: income tax payable = taxable income Taxable income at the applicable tax rate = total income Taxable income rate or = cost and expense amount (1 - taxable income rate) If the taxable income rate is difficult to determine the total income of taxpayers, it shall be in accordance with the Law of the People's Republic of China on the Administration of Tax Collection. According to Article 19 of the Law on the Administration of Tax Collection, taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent financial and taxation departments, and keep accounts and conduct accounting according to legal and valid vouchers.

Article 20 The financial and accounting systems or financial and accounting treatment methods and accounting software of taxpayers engaged in production and business operation shall be submitted to the tax authorities for the record.

If the financial and accounting system or financial and accounting treatment measures of the taxpayer or withholding agent conflict with the provisions of the competent financial and taxation authorities on taxation, the tax payable, withholding and remitting, and collecting and remitting taxes shall be calculated in accordance with the relevant tax regulations of the competent financial and taxation authorities.

It should be noted that there is a misunderstanding of the "threshold" among the public. The correct way to say it should be "personal income tax exemption". There is a strict distinction between the "threshold" and the "exemption":

The so-called threshold is the threshold at which the taxable object reaches the amount of tax to be taxed. No tax is levied if the amount of the subject of taxation does not reach the threshold. Once the amount of the subject of taxation reaches or exceeds the threshold, the entire amount is taxed, not only the part that exceeds the threshold.

The so-called exemption amount is the amount exempted from taxation out of the total amount of the taxable object. It is the amount that is deducted in advance from the total amount of the taxable object according to a certain standard. The exempt amount is not taxed, and only the excess amount is taxed.

The individual income tax of a sole proprietorship enterprise can be assessed and collected. Enterprises can apply to the tax bureau for audit collection or verification collection, and the tax bureau will confirm it according to the actual situation of the enterprise.

Due toSole proprietorship Sole proprietorship sole proprietorshipThe accounts are not perfect and the cost bills are insufficient, so you can apply to the tax authorities for the collection of nuclear weapons.

Generally, the comprehensive tax rate assessed and levied by individual industrial and commercial households is lower than 1% value-added tax, additional tax, and individual tax, and the comprehensive tax rate is only.

Therefore, sole proprietorship enterprises and individual industrial and commercial households that have a small amount of tax collection and payment can apply to the tax authorities for tax planning by applying to the tax authorities for verification and collection, so as to reduce the tax burden to a certain extent.