Individual business income tax rate

According to the Individual Income Tax Law, the applicable tax rate of individual income tax for self-employed individuals is divided into 5 levels, specifically: the tax rate for taxable income not exceeding 15,000 yuan is 5%, and the quick deduction is 0; The tax rate for more than 15,000 yuan but not more than 30,000 yuan is 10%, and the quick deduction is 750; The tax rate for more than 30,000 yuan but not more than 60,000 yuan is 20%. The quick calculation deduction is 3750; The tax rate for more than 60,000 yuan but not more than 100,000 yuan is 30%, and the quick deduction is 9,750; The tax rate for more than 100,000 yuan is 35%, and the quick deduction is 14,750.

Article 3 of the Individual Income Tax Law The tax rate of individual income tax: (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

The income tax rate of individual business is about 5%, or even 0%, depending on the size of his individual business.

The tax rate of personal business income tax is actually very low, and if you can't meet the minimum tax payment standard, you can not pay it.

The state has reduced the personal income tax of individuals, and some very good initiatives are good.

The income tax rate for self-employment is received according to the scope of the individual's business income, and the tax rate is 5% for no more than 15,000 yuan, 10% for 15,000 to 30,000 yuan, and 20% for 30,000 to 60,000 yuan.

1. What is the income tax rate for self-employed businesses?

The income tax rate for self-employed individuals is based on the provisions of the Individual Income Tax Law: the applicable tax rates for individual income tax for self-employed individuals are divided into 5 levels, specifically:

The tax rate for taxable income not exceeding 15,000 yuan is 5%, and the quick deduction is 0;

The tax rate for more than 15,000 yuan but not more than 30,000 yuan is 10%, and the quick deduction is 750;

The tax rate for more than 30,000 yuan but not more than 60,000 yuan is 20%. The quick calculation deduction is 3750;

The tax rate for more than 60,000 yuan but not more than 100,000 yuan is 30%, and the quick deduction is 9,750;

The tax rate for more than 100,000 yuan is 35%, and the quick deduction is 14,750.

2. The scope of collection of individual income tax

Income from wages and salaries.

Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other surplus income related to the position or employment obtained by an individual as a result of his or her position or employment. That is to say, as long as the income obtained by an individual is related to his position or employment, regardless of the capital expenditure channel of his unit or paid in cash, in kind, valuable **, etc., it is the object of taxation of wages and salaries.

Income from remuneration for labor services.

Income from remuneration for labor services refers to the income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video recordings, performances, performances, advertisements, exhibitions, technical services, introduction services, economic services, agency services and other labor services.

Author's remuneration. Author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published and published in the form of books, newspapers and periodicals, including Chinese and foreign characters, **, musical scores, etc.; "Personal works" include my own works, translated works, etc.

Individuals who obtain remuneration for posthumous works shall be taxed according to the items of remuneration from author's remuneration.

Royalty income.

The income from royalties refers to the income obtained by individuals from the use of patent rights, copyrights, trademark rights, non-patented vertical technology and other concessions. The income obtained from providing the right to use the copyright does not include the income from author's remuneration. The income obtained by the author from the public auction (bidding) of the original or photocopy of the manuscript of his own literary works shall be taxed according to the income from royalties.

For the behavior of self-employment, it is obviously necessary to collect different standards of individual income tax according to the actual amount of income, and the individual should declare the individual income tax to the tax authorities within the specified time.

1. What is the income tax rate for self-employed businesses?

1. The income tax rates for self-employed are as follows:

1) The tax rate for the taxable income not exceeding 15,000 yuan is 5%, and the quick deduction is 0;

2) The tax rate for more than 15,000 yuan but not more than 30,000 yuan is 10%, and the deduction for quick completion is 750;

3) The tax rate for more than 30,000 yuan but not more than 60,000 yuan is 20%. The quick calculation deduction is 3750;

4) The tax rate for more than 60,000 yuan but not more than 100,000 yuan is 30%, and the quick deduction is 9750; 5. The tax rate of more than 100,000 yuan is 35%, and the quick deduction is 14,750.

2. Legal basis: Article 12 of the Individual Income Tax Law of the People's Republic of China.

Taxpayers who obtain business income shall calculate individual income tax on an annual basis, and the taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay the tax in advance; The final settlement shall be completed before March 31 of the following year in which the income is obtained.

Individual income tax shall be calculated on a monthly or per-time basis for the income obtained by taxpayers from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income, and if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis.

2. What is the scope of individual income tax?

1. Income from wages and salaries. wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment;

2. Income from remuneration for labor services. Income obtained by individuals engaged in design, decoration, installation, drawing, laboratory, testing, medical treatment and other services;

3. Author's remuneration. Income obtained by individuals from the publication and publication of their works in the form of books and newspapers;

4. Income from royalties. Income obtained by individuals from the use of patents, copyrights, trademarks, non-patented technologies and other concessions.

For business income, an excess progressive tax rate of 5% to 35% is applicable. Business income refers to: 1

Income obtained by individual industrial and commercial households engaged in production and business activities, and income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China by investors and partners of sole proprietorship enterprises and partnership enterprises; 2.Income obtained by individuals from engaging in school-running, medical treatment, consulting and other paid service activities in accordance with the law; 3.Income obtained by individuals from contracting or leasing operations, subcontracting or subleasing of enterprises and public institutions; 4.

Income obtained by individuals engaged in other production and business activities. Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rates of individual income tax are: (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends, bonuses, income from property leases, income from property transfers and net income from accidental disturbances shall be subject to a proportional tax rate of 20%.

Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rates of individual income tax are: (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income, shall be subject to a proportional tax rate of 20%.

The individual income tax to be paid by self-employed individuals belongs to business income, and the individual income tax on business income is applicable, which is calculated by multiplying the tax rate by multiplying the tax rate by the tax rate, and the applicable tax rate ranges from 5% to 35%.

Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax is as follows: The income from a small income, wages and salaries shall be subject to an excess progressive tax rate of 3% to 45% (the tax rate table is attached). 2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached).

3. The income from author's remuneration shall be subject to a proportional tax rate of 20% and a tax reduction of 30% according to the tax payable. 4. The proportional tax rate shall be applied to the income from remuneration for labor services, which shall be 20%. If the one-time income from labor remuneration is abnormally high, a mark-up levy may be implemented, and the specific measures shall be prescribed by ***.

5. Income from royalties, interest, dividends, bonuses, property leases, property transfers, incidental income and other income shall be subject to a proportional tax rate of 20 percent.

The production and business income of individual industrial and commercial households shall be subject to individual income tax on the production and operation income of individual industrial and commercial households, sole proprietorship enterprises, and investors of partnership enterprises in accordance with the law. The income from production and operation of individual industrial and commercial households shall be the taxable income based on the total income of each tax year, after deducting costs, expenses and losses. A 5-tier progressive excess tax rate of 5% to 35% applies.

The tax payable on the production and business income of individual industrial and commercial households shall be calculated on an annual basis, paid in advance on a monthly basis, and settled within 3 months after the end of the year, and the excess shall be refunded and the deficiency shall be compensated.

Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax for pure persons: (1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%. Legal basis:

Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rates of individual income tax are: (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

According to the Individual Income Tax Law, the applicable tax rate of individual income tax for self-employed individuals is divided into 5 levels, specifically: the tax rate for taxable income not exceeding 15,000 yuan is 5%, and the quick deduction is 0; The tax rate for more than 15,000 yuan but not more than 30,000 yuan is 10%, and the quick deduction is 750; The tax rate for more than 30,000 yuan but not more than 60,000 yuan is 20%. The quick calculation deduction is 3750; The tax rate for more than 60,000 yuan but not more than 100,000 yuan is 30%, and the quick deduction is 9,750; The tax rate for more than 100,000 yuan is 35%, and the deduction is 14,750.

Article 3 of the Individual Income Tax Law The tax rate of individual income tax: (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends, bonuses, income from property lease, income from transfer of property and incidental income shall be subject to a tax rate of 20%.

According to the State Administration of Taxation's Administrative Measures for the Regular and Fixed Collection of Individual Industrial and Commercial Households, the individual income tax rates for individual entrepreneurs are as follows: (1) 1) 1 business tax collected by audit, 5 business tax according to business income, 2, additional taxes (1) urban construction tax 7 of the business tax paid; (2) The education fee surcharge shall be paid at 3 of the business tax paid; (3) The local education fee surcharge shall be paid according to the 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) The tax standard of individual industrial and commercial households1, the payment of 3 value-added tax for the sale of goods, and the payment of 5 business tax for 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 tax and business tax paid. 3. There is also the payment of 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.

3) The tax department that approves the collection generally implements the regular quota method for individual industrial and commercial households, that is, the amount of tax payable to you for one month is approved according to the region, location, area, equipment, etc. If the amount of the invoice is less than the fixed amount, the tax shall be paid according to the fixed amount, and if the invoice exceeds the fixed amount, the excess part shall be paid according to the regulations. If it does not reach the VAT threshold (monthly sales of 5,000 to 20,000 yuan, different from province to province), it can be exempted from VAT, urban construction tax and education surcharge.

The above is about the individual income tax rate for self-employed individuals, so the tax rate should be applied according to the sales of goods sold and the turnover of consulting business.