High score for the answer Are the newly registered self employed in 08 years taxable?

To open a computer repair shop, you should declare and pay 6% VAT to the state taxation department, and declare and pay 7% urban construction tax and 3% education surcharge of VAT to the local taxation bureau, as well as about 2% personal income tax. If the monthly sales revenue is less than 5,000 yuan, it is exempt from value-added tax, urban construction tax and education surcharge.

The tax department generally implements a regular quota method for individual industrial and commercial households, which means that it will approve the amount of tax payable for you in a month according to the region, location, area, equipment, etc.

Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer has any of the following circumstances, the tax authorities have the right to verify the amount of tax payable (that is, the fixed tax you say):

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2. Account books should be set up in accordance with the provisions of laws and administrative regulations, but they have not been set up;

3. Destroying account books without authorization or refusing to provide tax payment information;

4. Although the 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. Failing to file a tax declaration within the prescribed time limit after the occurrence of tax liability, and failing to file a tax declaration within the time limit ordered by the tax authorities;

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 vary from place to place, but individual industrial and commercial households have the above similar situations, and generally adopt the method of determining taxes.

The so-called fixed amount collection is to give you a tax payable (estimated) (including business tax, value-added tax, and income tax to verify your sales and taxable income respectively), and then multiply it by the applicable tax rate, which is your fixed tax amount.

There is a problem with the threshold here, that is, the exemption of taxes less than 200 yuan.

If the approved sales amount is less than 4,000 yuan per month, the tax rate is calculated at 5%, and the tax payable is less than 200 yuan, which is exempted. If the approved sales amount exceeds 4,000 yuan per month, it will be levied at the rate. You can calculate the exact amount yourself.

You have to work with the tax authorities to get rid of the tax.

In addition, a certain proportion of the business tax and value-added tax payable (7% in urban areas, 5% in counties and towns, and 1% in rural areas) shall be levied on urban construction tax; An additional education fee is levied at 4% of business tax and value-added tax.

Income tax is to give you an estimated amount of profit, for you is to be taught by multiplying the tax rate of 20% of small and low-profit enterprises by the estimated profit.

The above are business tax, urban construction tax, education surcharge and income tax, and a certain amount cannot be determined immediately, and you cannot be given a fixed amount, but you can calculate it yourself according to the above method.

If you need to issue an invoice to a customer, you can issue it on behalf of the district tax bureau with the business contract with the customer, your business license, tax registration certificate, etc., but you need to pay the tax on the invoiced part.

Self-employed people are generally taxed, according to the similar industries around you according to the requirements of the local tax bureau, in addition to business administration fees, at least 1,000 yuan.

It is recommended to register a ****, thinking that you are engaged in computer maintenance, ** construction and other businesses are service industries, and pay business tax, urban construction tax and education fee surcharge according to the income every month, if the enterprise income tax is approved, add about 3 points of tax, but if there is no income, you do not need to pay tax, but the self-employed are regardless of whether you have income or not, you have to pay the fixed tax.

We are newly registered self-employed, and the tax bureau said that as long as it does not exceed 90,000 yuan a quarter, there is no need to pay taxes, which can be the audit collection method, or the verification collection method, which can be chosen by yourself.

Self-employed individuals who pay fixed tax are not required to standardize bookkeeping and monthly financial statements, which are used and viewed internally.

It is recommended to simply set up several accounts, such as operating costs, operating income, management expenses, wages payable, accounts receivable, accounts payable, fixed assets, inventory, current year's profits, undistributed profits, etc., as long as the business can be classified and recorded. Bookkeeping is still accrual-based.

In this way, it will simplify the bookkeeping process and save time, and it will also reflect your financial fundamentals.

It is enough to make a statement every quarter, and two balance sheets and income statements are sufficient. If necessary, you can also set up some account books according to the boss's requirements, such as current account statements, weekly capital statements, etc., the main purpose is to help the boss understand the financial situation in a timely manner so as to make corresponding decisions.

You can do the accounting according to the Small Business Accounting Standards, as long as you follow the rules, the annual report will be easy to do.

You didn't understand what he said.

Quarterly income less than 90,000 yuan, VAT exempt.

As for whether it is an approved collection or an audit collection, ask the special manager.

The limit of the invoicing amount of self-employed individuals is 5 million, otherwise self-employed invoices exceeding 5 million per year must be converted to general taxpayers, which is mandatory.

Notice of the Ministry of Finance and the State Administration of Taxation on Unifying the Standards for Small-scale VAT Taxpayers

In order to improve the value-added tax system and further support the development of small, medium and micro enterprises, the relevant matters related to the unification of the standards for small-scale VAT taxpayers are hereby notified as follows:

1. The standard for small-scale VAT taxpayers is the annual VAT sales amount of 5 million yuan and below.

2. Units and individuals that have been registered as general VAT taxpayers in accordance with Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax may be transferred to small-scale taxpayers before December 31, 2018, and their undeducted input VAT shall be transferred out. This answer is provided by Youqianhua, which is the credit platform of Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and fully support the production and operation of small and micro enterprises. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners.

Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

How much does the self-employed pay a fixed tax of 30,000 yuan?

It depends on how the quota is set there, in some places it is the quota plus invoice excess, and in some places it is the quota plus the invoice.

Quota plus invoice excess: It is the fixed amount tax plus the tax paid in the 2000-900 part.

Fixed amount plus invoice: It is the fixed amount tax plus the tax paid by the invoice amount.

Self-employed people pay a fixed amount of tax, regardless of whether there is a sale every month, they must pay a fixed amount of tax. If the invoice amount of the current month is greater than 20% of the fixed amount, the tax shall be paid according to the invoice amount of the current month. If the invoice amount of the current month is greater than 20% of the fixed amount, not only the tax amount shall be paid according to the invoice amount, but the fixed tax amount of the month shall be adjusted in the following months.

Therefore, if the invoice is 200,000 yuan in any month, the tax will be calculated according to 200,000 yuan, and the tax will be increased in the following months.

Now there is no business tax, and VAT is levied instead.

1. The monthly sales of individual industrial and commercial households shall not exceed 30,000 yuan, or the quarterly sales volume declared on a quarterly basis shall not exceed 90,000 yuan, and shall be exempt from VAT. VAT is levied on all sales in excess of the standard. The additional taxes of value-added tax, such as urban construction and maintenance tax, education surcharge, local education surcharge, etc., are calculated and levied on the basis of the actual payment of value-added tax + consumption tax + business tax, and the value-added tax is exempted, and these additional taxes and fees are naturally not paid.

Personal income tax is not exempt. For details, please consult the local taxation bureau.

2. Individually-owned businesses and small-scale taxpayers are free of charge to receive invoices. To receive invoices, a tripartite agreement needs to be signed, that is, a tripartite agreement between the taxpayer, the national tax and the bank, to facilitate the payment of VAT. It is best to go to the VAT invoice system, which requires computers, bill printers and tax control equipment, and invoicing software, and the cost of tax control equipment and software can be offset against VAT.

The Inland Revenue Department (IRD) will set a limit of $100,000, $10,000 or $1,000 when selling invoices, i.e. the sales amount (excluding tax) issued per invoice does not exceed the above limit. As long as each invoice does not exceed the above limit, the taxpayer can issue it himself. If the total sales invoiced exceed the tax-exempt criteria, you must file a VAT return with the IRS.

The IRS may also have manual invoices, which can issue up to $1,000 each, and they have not been used and cannot help you.

3. The invoices used need to be inspected by the IRS for the old and new. Every month (quarterly), it should be reported to the IRS through the VAT invoice system or online to the IRS, and it should also be reported to the local tax bureau. If you meet the standard of paying taxes, you must declare and pay the relevant taxes.

In addition, since you choose to register as an individual industrial and commercial household, it is best to think about doing a good job and making your business bigger, and you can't just be limited to tax exemption if you don't meet the tax threshold.

What exactly does it mean for self-employed people to pay a fixed amount tax?

Self-employed people generally pay a fixed amount tax, and the general self-employed households do not pay taxes according to the amount of invoices.

However, if you are recognized by the tax department as having a large business turnover, or apply for it yourself, you can also be a general taxpayer, and then you will be taxed according to the business amount.

The amount of this tax is a comprehensive tax on the industry, region, location, and size of the store, as long as it is a fixed amount household, and it must pay tax without invoices.

Characteristics of a fixed tax.

The tax payable of fixed tax is calculated according to the taxable quantity of taxable products and the prescribed unit tax amount, and the tax rate is not affected by the change of the taxable object. ** If the tax amount remains unchanged, the tax burden will be reduced accordingly; ** If the tax amount is reduced, the tax burden will be increased accordingly. Therefore, in the case of ** changes, it often leads to frequent adjustments in the tax amount.

It is not easy to reflect the qualitative differences in the objects of taxation. Some goods have the same quality difference, ** is very different, according to the amount of tax provisions, the tax burden is not reasonable, must be determined according to the quality of the tax, and in order to classify, must formulate quality standards.

The quota for self-employed households is because the accounts of some individual industrial and commercial households are not sound and the tax bureau cannot audit and collect, so it adopts certain procedures to verify the monthly sales of self-employed individuals, and determines the monthly VAT payable according to the monthly sales volume and the 3% collection rate. If the monthly sales do not exceed 30,000 yuan, it is exempt from VAT. Exceeding the standard, VAT will be levied in full at the sales amount and the 3% levy rate.

The method of verification and collection of individual income tax on the production and operation income of self-employed individuals is also the same.

Newly registered individuals are required to file a tax return. After receiving the business license, go to the tax bureau to apply for the tax registration certificate within 30 days, and declare the tax payment the next month. If there is no business income or the business income is less than the tax threshold, and there is no need to pay tax, it must also be declared.

Application materials. 1) Mandatory information.

1.VAT Tax Return (Applicable to General VAT Taxpayers) and its Supplementary Information of VAT Tax Return (Table 1), (Table 2), (Table 3) and (Table 4);

2.Taxpayers using the anti-counterfeiting tax control system must submit an IC card that records the current tax payment information (taxpayers whose detailed data is backed up on a floppy disk must also submit a floppy disk of backup data), a detailed list of stubs of special VAT invoices and a detailed list of deductions of special VAT invoices;

3.Balance Sheet and Income Statement;

4."Detailed Statement of Purchase, Sales and Inventory of Refined Oil" (to be filled in by taxpayers who have retail business of refined oil);

5.Other required materials required by the in-charge tax authorities.

Taxpayers who implement electronic information collection for tax declaration are required to submit the "VAT Tax Return (Applicable to General Taxpayers)" (main table and attached table) in addition to the electronic data of the above-mentioned required materials to the in-charge tax authorities.

2) Information for reference.

1.Stub copies of special VAT invoices and ordinary invoices that have been issued;

2.The deduction copy of the special VAT invoice that meets the deduction conditions and is declared for deduction in the current period;

3.Copies of customs tax payment vouchers for imported goods, transport invoices, ordinary invoices for the purchase of agricultural products and ordinary invoices for the purchase of waste materials;

4.A copy of the stub or a copy of the certificate of acquisition;

5.Withholding tax voucher stub copy;

6.Other materials for reference as required by the in-charge tax authorities.

Whether the reference materials need to be submitted in the current period shall be determined by the provincial State Taxation Bureau.

Newly registered self-employed households, within 30 days after the industrial and commercial registration to the local competent tax department for tax registration, at this time, the tax department will be based on your declared business situation, different tax methods to explain, for example: the turnover of less than 20,000 yuan, will be exempted according to the policy, if it is other circumstances, will give a different way of tax answers, such as: pay a fixed amount of tax or something, etc., before the declaration procedures do not need to go through the declaration procedures, tax registration can be.

If it is a small scale, the quarterly income is less than 90,000 yuan and it will be automatically reduced, and you don't need to apply. When filling out the quarterly declaration form, less than 90,000 yuan was filled in tax-exempt sales (excluding tax income).