Is there a limit to the fixed tax for self employed people, and how can the fixed amount be exempt f

It cannot be said that there is a limit, but there is a regulation for the General Directorate of Quota Quantities.

One is that after the income of individual industrial and commercial households reaches a certain standard, it is required to establish account management, that is, account books should be established, self-declaration, and the monthly income of industry is more than 30,000 yuan, and the commercial income is more than 40,000 yuan, but the implementation of various places may not be implemented in accordance with the regulations.

The second is that after the sales revenue reaches a certain standard (500,000 yuan for industry and 800,000 yuan for commerce), you must apply for recognition as a general VAT taxpayer, otherwise it will be taxed at 17% and no deduction is allowed. But if you are given a quota, if you don't issue so many invoices, you don't know if you meet the standard.

Since November 2011, the state has raised the VAT threshold for self-employed individuals. Most of the provinces, autonomous regions and municipalities stipulate that if the monthly sales are less than 20,000 yuan, no value-added tax will be levied; If it exceeds, VAT will be levied at the rate of 3%. That is, as long as the threshold is reached, the minimum monthly VAT payment is 600 yuan.

The tax amount approved by the tax department is mainly based on the scale of operation and the actual business situation.

Do self-employed people need to pay a fixed tax?

This is subject to tax verification. However, in general, individual industrial and commercial households will be assessed as fixed amount tax, because self-employed people are not legal enterprises (legal persons), but natural persons, and generally do not require sound and standardized accounting accounts, so the simple collection method of fixed amount tax is mostly used to pay taxes.

No invoicing! Do I have to pay taxes every month?

Income that is not invoiced is also subject to tax, and as long as it is a business entity, it has the obligation to pay taxes. If you don't pay taxes for a long time, you will be required to pay taxes. The flat rate tax itself is mandatory and is not linked to income.

Because the purpose of the establishment of any business entity is to operate and make profits, as long as the operation involves turnover tax (value-added tax, business tax, etc.), as long as the profit involves income tax (self-employed individuals pay individual income tax).

Is it land tax to be paid?

The leasing industry belongs to the scope of replacing business tax with value-added tax (modern service industry - tangible movable property leasing services), and is subject to value-added tax in the national tax.

The state has preferential tax policies for self-employed individuals. If the monthly sales amount is less than 20,000 yuan, there is no exchange tax (value-added tax or business tax) and additional tax (urban construction tax, education fee surcharge, etc.). But personal income tax still has to be paid, but it is not much money per month, about 100 yuan.

Supplementary question: The business license has just been issued!

Within 30 days after the business license is approved, you must go to the tax department for tax registration, and if you fail to register for more than 30 days, you will be fined. After the tax registration, the tax commissioner will give you a review of the tax payment method (fixed amount collection or audit collection) and tax rate.

Accounting says that there is no tax to pay if you do not issue invoices? Is that so?

This statement of the accounting firm is harmful to you, once you are fined, it is your loss, what is the matter with the accounting firm!

So, you can't do it exactly this way (partially). If it is verified as an audit collection, you will not pay taxes if you do not issue invoices, and sooner or later the tax will come to check you, and you still have to pay some taxes every month. If it is approved as a fixed tax, it has nothing to do with income and invoicing, and there is no such problem.

If the monthly sales of self-employed individuals do not exceed 30,000 yuan (including 30,000 yuan, the same below), they are exempt from value-added tax or business tax.

Among them, small-scale eggplant virtual model VAT taxpayers with quarterly sales of no more than 90,000 yuan are exempt from VAT.

The following items are exempt from VAT:

1. Self-produced agricultural products sold by agricultural producers;

2. Contraceptives and utensils;

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 the disabled for the exclusive use of the disabled;

7. Sell items that have been used by yourself.

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 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.

Individual Income Tax Law of the People's Republic of China

Article 4 The following personal income shall be exempted from individual income tax:

1) Prizes in science, education, technology, culture, health, sports, and environmental protection issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

The taxes to be paid by self-employed individuals are: value-added tax, business tax, urban construction tax, education surcharge and personal income tax. The tax of self-employed people is divided into two kinds: audit collection and fixed amount verification collection, and the specific tax payment method is determined by the tax because the self-employed are generally small-scale taxpayers of value-added tax.

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

How to stipulate the fixed tax for individual industrial and commercial households? The fixed tax of individual industrial and commercial households is regulated in accordance with the Administrative Measures for the Regular and Fixed Collection of Taxes of Individual Industrial and Commercial Households, which refers to a collection method in which the tax authorities verify the taxable business amount (including the number of operations) or income (hereinafter referred to as the fixed amount) of individual industrial and commercial households in a certain business location, a certain business period and a certain business scope in accordance with the provisions of laws, administrative regulations and the provisions of this Divine Book Measures, and use this as the basis for tax calculation to determine the tax payable. According to Article 2 of the Administrative Measures for the Regular and Quota Collection of Taxes for Individually-owned Businesses, the term "regular and fixed tax collection of individual industrial and commercial households" in these Measures refers to a collection method in which the tax authorities in accordance with the laws, administrative regulations and the provisions of these Measures verify the taxable business amount (including the number of business operations) or the amount of income (hereinafter referred to as the quota) of individual industrial and commercial households in a certain business location, a certain period of business and a certain business scope, and use this as the basis for tax calculation to determine the tax payable.

Article 3 These measures are applicable to the tax collection and management of individual industrial and commercial households (hereinafter referred to as regular quota households) that have been identified by the in-charge taxation authorities and approved by the taxation authorities at or above the county level (including the county level, the same below) and have a small scale of production and operation, and do not meet the standards for setting up account books as stipulated in the "Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households". The above is the question of how to stipulate the fixed tax for individual industrial and commercial households, I hope it will be helpful to you.