What taxes do sole proprietorships need to pay in 2018?

Personal income tax is payable.

The Individual Income Tax Law of the People's Republic of China has corresponding provisions on it:

Article 2 Individual income tax shall be paid on the following personal income:

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.

1. Sole proprietorship enterprises shall be subject to value-added tax, consumption tax, business tax, urban maintenance and construction tax, education surcharge, resource tax, vehicle purchase tax, stamp duty, real estate tax, land use tax, vehicle and vessel tax, land value-added tax, deed tax and individual income tax depending on the business they operate and occur.

2. The balance of the total income of sole proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) after deducting costs, expenses and losses in each tax year shall be regarded as the production and operation income of individual investors, and the individual income tax shall be calculated and levied according to the taxable item of "production and operation income of individual industrial and commercial households" in the individual income tax law, and the five-level excess progressive tax rate of 5 -35 shall be applied.

The total income mentioned in the preceding paragraph refers to the income obtained by an enterprise from engaging in production and operation and activities related to production and operation, including sales revenue from commodities (products), operating income, income from labor services, income from project prices, income from leasing or transfer of property, interest income, other business income and non-operating income.

Accordingly, sole proprietorship enterprises are not subject to enterprise income tax, and the investor's production and operation income is calculated and levied at a five-level excess progressive tax rate of 5 to 35 according to the production and business income of individual industrial and commercial households.

Sole proprietorship is subject to individual income tax. The payment of individual income tax is calculated according to the following two calculation methods for income and interest, dividends and bonuses:

1. Income income: Calculate personal income tax, and apply the five-level excess progressive tax rate of 5 35

1) The annual income does not exceed 15,000, and the tax rate is 5;

2) The part of the annual income exceeding 15,000 30,000 is subject to a tax rate of 10;

3) The part of the annual income exceeding 30,000 60,000 is subject to a tax rate of 20

4) The part of the annual income exceeding 60,000 100,000 is taxed at 30;

5) The part of the annual income exceeding 100,000 is subject to a tax rate of 35;

2. Income from interest, dividends and bonuses: The income from interest, dividends and bonuses is calculated as individual income tax, which is suitable for the proportional tax rate, and the tax rate is 20.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual income:

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.

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.

Article 3 The tax rate of individual income tax:

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%.

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

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. 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.

Sole proprietorship is only required to pay individual income tax. According to the provisions of China's Sole Proprietorship Law, under normal circumstances, when a sole proprietorship enterprise engages in business activities, it must abide by laws and administrative regulations and abide by the principle of good faith. Conduct that harms the public interest must not be carried out casually.

Sole proprietorship enterprises are required to fulfill their tax obligations in accordance with the law. Sole proprietorship is only required to pay individual income tax.

[Legal basis].

Law of the People's Republic of China on Sole Proprietorship Enterprises》 Article 4 Sole proprietorship enterprises engaged in business activities must abide by laws and administrative regulations, abide by the principle of good faith, and must not harm the public interest. Sole proprietorship enterprises shall fulfill their tax obligations in accordance with the law.

Sole proprietorship enterprises need to pay value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, individual income tax, etc.

A sole proprietorship refers to an enterprise that is invested and operated by one person. Sole proprietorship investors have unlimited liability for the debts of the business. The person in charge of the enterprise is the investor himself.

The name of the person in charge of the enterprise must be consistent with the ID card, and no alias shall be used. According to the relevant provisions of China's current tax clearance law, the production and operation income and other income obtained by private enterprises shall pay private individual income tax in accordance with the regulations.

Although a sole proprietorship is an enterprise, in fact, it is taxed on the profits of individuals according to the production and business income of individual industrial and commercial households. Since it is levied according to individual income tax, the types of taxes that sole proprietorship enterprises need to pay include value-added tax, urban construction tax, education surcharge, local education surcharge, individual income tax, etc., and do not need to pay enterprise income tax.

1. Do individual businesses need to file tax returns?

Self-employed people need to pay taxes, self-employed people are small-scale taxpayers of value-added tax, and the tax payment methods are determined by the tax authorities: 1. Pay 5% of the turnover according to the business income 2. Additional taxes and fees (1) Urban construction tax shall be paid at 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 at 1% of the business tax paid; (4) Pay individual income tax according to the business income of individual industrial and commercial households, and talk about the excess progressive tax rate of 5%-35% of Sun Bank.

2. Do self-employed people have to pay taxes?

Self-employed people are subject to taxes. Self-employed individuals are small-scale VAT taxpayers, and the tax payment method shall be determined by the tax authorities

1. Deliver 5 turnover according to operating income;

2. Additional taxes and fees include: urban construction tax is paid according to the business tax paid7; The education surcharge is paid according to the business tax paid3; The local education fee surcharge shall be paid according to the business tax payment1; Individual income tax shall be paid according to the operating income of individual industrial and commercial households, and the individual income tax rate of 5 35 shall be implemented.

3. What taxes do self-employed people need to pay?

Self-employed individuals generally need to pay four taxes, which are as follows:

1. Pay 3% value-added tax on the sale of goods;

2. At the same time, pay urban construction tax and education surcharge according to the value-added 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, and urban construction tax and education surcharge are also exempted.

The VAT levy rate for small-scale taxpayers is 3%. Value-added tax is calculated and paid according to the 3% levy rate of the sales amount excluding tax.

Article 3 of the Individual Income Tax Law on Individual Income Tax Rates:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

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%.

Sole proprietorship enterprises take investors as taxpayers and pay individual income tax. The balance of the total income of the enterprise in each tax year after deducting the losses below costs and expenses shall be regarded as the production and operation income of the individual investor, and the individual income tax shall be calculated and levied according to the taxable item of "production and operation income of individual industrial and commercial households" in the individual income tax law, and the five-level excess progressive tax rate from 5 to 35 shall be applied. The aforesaid "total income" includes the income obtained by the enterprise from production and operation and activities related to production and operation, including sales revenue from goods (products), operating income, income from labor services, income from project prices, income from leasing or transfer of property, interest income, other business income and non-operating income.

1. What is the tax rate for general taxpayers to provide construction services?

The tax rate for construction services provided by general taxpayers is 9. If the construction services provided are contracted works or A supply works, they can choose 3 to calculate the tax rate according to the simple tax calculation method. According to the Individual Income Tax Law of the People's Republic of China, the tax rates of individual income tax are as follows:

1. For comprehensive income, the progressive tax rate of 3 to 45 is applicable;

2. For operating income, the excess progressive tax rate of 5 to 35 shall be used for the appropriate grinding of ants;

3. Interest, dividends, bonus income, property lease income, property transfer income and unexpected income shall be subject to a proportional tax rate of 20.

2. Income from the transfer of equity of the invested enterprise.

Under this type of income, the tax status of the partners is also related to the type of partner.

1. If the partner is an institutional investor, he or she shall pay enterprise income tax on this part of the income according to its own income tax rate.

2. If the partner is an individual investor, in accordance with the provisions of Circular No. 91, the individual income tax shall be calculated and paid according to the tax item of "income from the production and operation of individual industrial and commercial households" at the rate of 5-35%, but in accordance with the local policies of Tianjin and Beijing, the individual income tax can be calculated and paid at the rate of 20% according to the tax item of "income from property transfer".

3. If the partner is a partnership, the natural person partner of the partnership shall pay individual income tax at a rate of 5-35% (compared with the production and operation income of individual industrial and commercial households), or the company shall pay enterprise income tax according to law.