In addition to business tax, do self employed individuals pay individual income tax?

According to the State Administration of Taxation's Administrative Measures for the Regular and Quota Collection of Individual Industrial and Commercial Households, the types of taxes and tax rates applicable to the regular and fixed amount collection method are as follows:

1. Taxes declared and paid by the in-charge state taxation authorities.

According to the Provisional Regulations of the People's Republic of China on Value-Added Tax, since January 1, 2009, the VAT levy rate for small-scale taxpayers is 3%.

VAT is calculated and paid at a rate of 3% on sales excluding tax, which is levied by the national tax.

Sales excluding tax = Sales including tax (1 + levy rate).

VAT payable = sales excluding tax * 3%.

Say. The list price of a certain product is 1030, and the sales excluding tax = 1030 (1+3%) = 1000 yuan. VAT payable = 1000 * 3% = 30 yuan.

2. The following are the taxes and fees levied by the competent local taxation authorities.

2. The urban maintenance and construction tax shall be calculated and paid at a rate of 5% according to the value-added tax;

3. The education fee surcharge shall be calculated and paid at the rate of 3% of the value-added tax;

4. Individual income tax is the taxable income according to the production and business income of individual industrial and commercial households, and the balance after deducting costs, expenses and losses from the total income of each tax year. An excess progressive tax rate of 5 to 35 per cent applies.

However, for self-employed individuals, the levy rate is generally between 1% and 3%, and generally around 2%. Individual income tax payable = taxable sales * levy rate.

As for how much tax you have to pay, it depends on how much you sell. The business area, the prosperity of the location, the business capacity, etc. are only the technical parameters of the tax determination when the in-charge tax authorities set the tax, and the general tax bureau will conduct on-site investigations, determine the quota, and issue a "notice of verification and quota" to you. In addition to informing you of the approved sales and payment deadlines, the rest of the content is the content of the four points I mentioned earlier.

We have not paid individual income tax, only VAT.

Legal analysis: self-employed people are subject to individual income tax.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax: (—income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Sole proprietorships are required to pay taxes. No tax is paid when applying for a business license for self-employed people, and tax is required to be paid in accordance with the law when operating. Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by the tax department

1. Audit and collection 1. Pay 5% business tax according to business income. 2. Additional taxes and fees are: (1) Urban construction tax shall be paid at 7% of the business tax paid.

2) The education fee surcharge is paid at 3% of the business tax paid. (3) The local education fee surcharge shall be paid at 1% of the business tax paid. (4) Individual income tax shall be paid according to the business income of individual industrial and commercial households, and an excess progressive tax rate of 5%-35% shall be implemented.

2. Tax standards for individual industrial and commercial households 1. Pay 3% value-added tax for sales of goods and 5% business tax for services provided. 2. 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. 3. There is also a personal income tax of about 2%.

4. If the monthly income is less than 5,000 yuan, it is exempt from value-added tax or business tax, and urban construction tax and education surcharge are also exempted. Tax payment for individual industrial and commercial households means that individual industrial and commercial households should correctly establish account books and accurately account for accounting in accordance with the provisions of the tax department. For individual industrial and commercial households with complete reconciliation documents and accurate accounting, the tax department shall audit and collect the tax on them; For individual industrial and commercial households with small production and operation scale and no ability to establish accounts, the tax department shall implement regular and fixed collection for them; For individual industrial and commercial households with certain circumstances, the tax department has the right to verify the tax payable and implement the verification and collection.

The income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses, taxes, losses, other expenses and losses allowed to be made up in previous years.

Tax payment process for individual industrial and commercial households:

1. Under normal circumstances, the individual industrial and commercial households must be declared and paid in the month after completing the registration, and those who have no income must also be declared zero.

2. Individually-owned businesses have a regular fixed amount of collection, which shall be verified by the local tax authorities, and the period shall be quarterly, half a year, and annual, and shall not exceed one year.

3. If individual industrial and commercial households pay taxes according to their business income, if there is a tax control invoicing system, they can use the "value-added tax control system" to complete the tax declaration online, and if there is no tax control disk, bring the tax control disk or golden tax disk to the self-service machine of the tax service hall.

4. After copying the tax declaration, log in to the provincial national tax online tax service hall, log in, fill in the VAT tax declaration according to the "fill in the order of dismantling" and "fill in the requirements", and report the results, and complete the reporting processing results in about 3 minutes.

5. If there is a tripartite agreement, you can directly deduct the payment on the **, and if not, you have to go to the window.

6. The wages of the owners of individual industrial and commercial households shall not be deducted before tax, and if it is impossible to distinguish the personal family expenses, 40% of the actual operation shall be regarded as operating expenses and can be deducted before tax.

7. Individually-owned businesses shall not exceed 30,000 per month and 90,000 per quarter, and shall be exempt from tax, see Decree No. 35 of the State Administration of Taxation, and the Measures for the Calculation of Individual Income Tax of Individual Industrial and Commercial Households of the State Administration of Taxation.

Summary. Dear, good boss, self-employed people need to pay personal income tax. According to the Measures for the Administration of Tax Registration, taxpayers engaged in production and business operations who obtain industrial and commercial business licenses (including temporary industrial and commercial business licenses) shall apply for tax registration within 30 days from the date of receipt of industrial and commercial business licenses.

The tax department shall audit and collect the self-employed individuals with sound account certificates and accurate accounting; For self-employed individuals with small production and operation scale and no ability to establish accounts, the tax department shall implement regular and fixed levy on them; For self-employed individuals with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection. The Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households stipulates that self-employed individuals must also establish account books, and they are the same as those established by companies.

If the self-employed person really does not meet the standard of account establishment, he or she must also obtain the approval of the tax authorities to establish a paste book of income and expenditure vouchers and a register of purchase and sales.

Dear, old as a good person, self-employed people need to pay personal income tax. According to the Measures for the Administration of Tax Registration, taxpayers engaged in production and business operations who obtain a business license (including a temporary industrial and commercial business license) shall apply for tax registration within 30 days from the date of receipt of the industrial and commercial business license. The tax department shall audit and collect the self-employed individuals with sound account certificates and accurate verification and calculation; For self-employed individuals with small production and operation scale and no ability to establish accounts, the tax department shall implement regular and fixed levy on them; For self-employed individuals with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection.

The Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households stipulates that self-employed individuals must also establish account books, and they are the same as those established by companies. If the self-employed person really does not meet the standard of account establishment, he or she must also obtain the approval of the tax authorities to establish a paste book of income and expenditure vouchers and a register of purchase and sales.

Data development: the tax standard of individual imitation industrial and commercial households 1, pay 3% VAT on the sale of goods, and pay 5% % business tax on the provision of services. 2. At the same time, the urban construction tax and education fee surcharge shall be paid according to the sum of the value-added reputation tax and business tax paid.

3. There is also a personal income tax of about 2%. 4. If the monthly income is less than 5,000 yuan, it is exempt from value-added tax or business tax, and urban construction tax and education surcharge are also exempted.

Legal basis] Article 2 of the "Personal Income Tax Law" stipulates that the following personal income shall be subject to individual income tax: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains. The income obtained by a resident individual from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall be calculated on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis.

Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall separately calculate the income tax on their personal income in accordance with the provisions of this Law.

Legal analysis: According to the laws of our country, the production and operation income of self-employed people is within the scope of individual income tax, and if the income reaches the threshold, individual income tax must be paid.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax:

1. Income from wages and salaries;

2. Income from the production and operation of individual industrial and commercial households;

3. The income from the contracted operation and leasing operation of enterprises and institutions;

4. Income from remuneration for labor services;

5. Income from author's remuneration;

6. Income from royalties;

7. Income from interest, dividends and bonuses;

8. Income from property lease;

9. Income from the transfer of property;

10. Incidental gains;

Ten. 1. Other income that has been determined to be taxed by the financial department.

Self-employed individuals are subject to personal income tax. Article 2 of the Individual Income Tax Law stipulates that the following individual income shall be subject to individual income tax: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

If a resident individual obtains the rent from the persons specified in items 1 to 4 of the preceding paragraph (hereinafter referred to as the "comprehensive income"), the individual income tax shall be calculated on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.