The impact of the VAT reform on the individual, what taxes do I need to pay?

If it belongs to the service industry, the main tax is business tax, which is levied according to the method of tax verification: (pay local tax).

1. Audited and collected.

1. Main tax: 5% business tax is paid according to income.

2. Additional taxes and fees.

1) The urban construction tax shall be paid at 7% of the business tax paid (5% for counties and towns, and 1% for townships and rural areas);

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;

3. Pay individual income tax according to business income.

Clause. 2. The tax department that approves the collection of individual industrial and commercial households generally implements a regular quota method, which means that it will approve the amount of tax payable to you for one month 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 the monthly income is less than 5,000 yuan, it is exempt from business tax, urban construction tax, and education surcharge.

Your business only involves local tax, no need to go to national tax, your business scope does not need to do any fire registration, and self-employed people do not have strict requirements for accounts.

If you belong to the commercial or processing industry, the main tax is 3% value-added tax, which is levied according to the tax verification method

Clause. 1. Audited and collected.

1. Main tax: 3% value-added tax (national tax) according to income

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns, and 1% for townships and rural areas);

2) The education fee surcharge is paid at 3% of the value-added tax;

3) The local education fee surcharge shall be paid at 1% of the value-added tax;

3. Pay individual income tax according to business income. (Pay land tax).

Clause. 2. The tax department that approves the collection of individual industrial and commercial households generally implements a regular quota method, which means that it will approve the amount of tax payable to you for one month 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 the monthly income is less than 5,000 yuan, it is exempt from value-added tax, urban construction tax, and education surcharge.

After the VAT reform, the tax will remain unchanged, but the "business tax" of the local tax will be changed to the "value-added tax" of the national tax, and the other taxes will remain unchanged.

Need. Self-employed individuals are small-scale taxpayers of value-added tax, and the tax payment method is determined by the tax department: 1. Pay 5% of the turnover according to the business income.

2. Additional taxes are: (1) Urban construction tax shall be paid at 7% of the business tax paid. (2) The surcharge of education and childcare fee shall be paid at 3% of the business tax paid.

3) Local education expenses refer to an additional payment of 1% of the business tax paid. (4) Individual income tax shall be paid according to the operating income of each industrial and commercial household, and an excess progressive tax rate of 5%-35% shall be implemented.

This depends on your specific business content, if your original business scope does not involve business tax, then the VAT reform will have no impact on you.

01 VAT.

Small-scale taxpayers whose monthly sales do not exceed 100,000 yuan (if one quarter is one tax period, the quarterly sales amount does not exceed 300,000 yuan) are exempt from VAT.

Note: Not having to pay taxes doesn't mean you don't need to file a return.

02 Taxes and surcharges.

Urban maintenance and construction tax, education surcharge and local education surcharge can enjoy the latest preferential policy of up to 50% reduction. Less than 300,000 yuan is exempt from VAT and additional tax (except for those issued by the tax bureau on behalf of the VAT invoice).

03 Personal income tax.

Article 4 of the Measures for the Calculation of Individual Income Tax of Individually-owned Industrial and Commercial Households (Decree No. 35 of the State Administration of Taxation) stipulates that: "The owner of an individually-owned business shall be the taxpayer of individual income tax. Therefore, individual industrial and commercial households do not pay corporate income tax, but only need to pay individual income tax.

Except for the VAT that involves business tax, there is no change in other taxes.

1. Individually-owned businesses shall pay tax according to small-scale VAT taxpayers, that is, pay 3% VAT according to sales income.

2. Pay additional tax: (1) Pay urban construction tax at 7% of value-added tax; (2) Pay an education surcharge of 3% of the value-added tax; (3) Pay the local education fee surcharge at 1% of the value-added tax;

3. According to 20% of the profit, you also need to pay personal income tax. Specific tax payment standards:

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

VAT is calculated and paid at a rate of 3% on the sales amount excluding tax, and the sales amount excluding tax = the sales amount including tax (1 + the collection rate), and the VAT payable = 3% of the sales amount excluding tax.

For example, if the price of a certain product is 1030, sales excluding tax = 1030 (1+3%) = 1000 yuan, and the VAT payable = 1000 3% = 30 yuan.

VAT is levied by the national tax.

The following taxes are levied by the local tax:

2. The business tax shall be calculated and paid at a rate of 5% according to the income from consulting business.

3. The urban maintenance and construction tax shall be calculated and paid according to the VAT tax amount + business tax amount according to the urban construction tax rate; (Urban construction tax rate: 7% in urban areas; 5% of county towns and organized towns; 1% not in cities, county seats, or organized towns).

4. The education fee surcharge shall be calculated and paid at the rate of 3% according to the VAT tax amount + business tax amount.

5. Individual income tax is based on 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 at the rate of surcharge.

As for how much tax you have to pay, it depends on the sales of your goods and the turnover of your consulting business. Generally, the tax bureau will conduct an on-site investigation to determine the quota and issue a "Notice of Approval of Quota" to you. In addition to informing you of the approved sales amount and payment deadline, the rest of the content is the content of the five points I mentioned earlier.

Legal analysis: The tax payment methods of individual industrial and commercial households after the VAT reform are as follows: 1. Individual industrial and commercial households also need to declare and pay taxes online after copying and filing tax returns; 2. However, if the individual industrial and commercial households pay taxes on a regular basis, they should ensure that they have enough deposits in their accounts to pay taxes, and if they do not pay taxes when due, they need to go to the tax hall to declare and pay taxes or declare online, and accept the corresponding penalties.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 22 Place of VAT payment: (1) Fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located.

If the head office and branch offices are not in the same county (city), they shall declare and pay taxes to the competent tax authorities of their respective locations; With the approval of the competent financial and taxation authorities or the financial and taxation authorities authorized by them, the head office may make a summary declaration and tax payment to the competent tax authority where the head office is located. (2) When a fixed business household sells goods or services in other counties (cities), it shall report to the in-charge taxation authority where its institution is located to report the business matters of going out to do business, and declare and pay taxes to the in-charge taxation authority where its institution is located; If it fails to report, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur; If the tax is not declared to the in-charge taxation authority of the place of sale or the place where the labor service occurs, the in-charge taxation authority of the place where the institution is located shall make up the tax. (3) When a non-fixed business household sells goods or services, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or services occur; If the taxpayer fails to declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur, the in-charge taxation authority of the place where the institution is located or the place of residence shall make up the tax.

4) Imported goods shall be declared and paid to the customs at the place of customs declaration. The withholding agent shall declare and pay the tax withheld by it to the in-charge tax authority of the place where its institution is located or where it resides.

After the VAT reform, the main types of taxes paid by individual industrial and commercial households are: value-added tax and its surcharges (urban construction tax, education surcharge, local education fee surcharge), stamp duty, and individual income tax.

The impact of the VAT reform on taxpayers is multifaceted

Impact of financial metrics.

As a result of the change from in-the-price tax to out-of-price tax, revenue may decrease, some costs and expenses may be reduced, and net profit will face downward pressure.

Improvement of external supervision: VAT risk tax assessment, VAT special invoice inspection, and being punished by upstream and downstream inspections may involve criminal liability.

Changes in business arrangements.

Whether the existing operation mode needs to be sorted out, and whether the input tax can be upgraded to the internal management of special invoices.

training of accounting, finance and taxation personnel; tax declaration and invoice management; Internal control risk management.

(1) From January 1, 2012, Shanghai will take the lead in selecting the transportation industry (applicable tax) that is closely related to the manufacturing industry.

rate of 11%) and some modern service industries (except for the applicable tax rate of 17% for the lease of tangible movable property, the applicable tax rate for the rest of the part is 6%). Among them: the transportation industry includes land transportation, water transportation, air transportation, and pipeline transportation; Some of the modern service industries include R&D and technology, and information.

information technology, cultural and creative industries, logistics assistance, tangible movable property leasing and assurance consulting (hereinafter referred to as "taxable services");

2) The taxpayers of the pilot project will be divided into general VAT taxpayers and small-scale VAT taxpayers according to the annual VAT taxable sales amount (5 million yuan). Small-scale taxpayers with sound accounting and accurate tax information can apply to the in-charge tax authorities for general taxpayer qualification and become general VAT taxpayers;

3) General VAT taxpayers usually apply the general tax calculation method, and calculate the output tax according to the sales revenue excluding tax multiplied by the applicable tax rate, and the balance after deducting the input tax is the tax payable. At present, general VAT taxpayers can.

The items to be deducted from input tax are mainly the purchase of raw materials, fuel, machinery and equipment and other goods, as well as the receipt of taxable services and taxable services. Small-scale VAT taxpayers shall be subject to the simplified tax calculation method and shall be charged according to the sales excluding tax.

VAT is calculated by multiplying the levy rate of 3%. General VAT taxpayers who provide public transportation services such as ferries, bus passenger transport, rail transit, and taxis can choose the simplified tax calculation method for tax calculation;

4) Pilot taxpayers and original general VAT taxpayers accept the small-scale taxpayers among the pilot taxpayers to provide transportation services, and calculate the input tax credit according to the total amount of price and tax indicated on the special VAT invoice obtained from the provider and the deduction rate of 7%;

5) The current business tax differential taxation policy has been reserved according to different circumstances, and the relevant specific content has also been stipulated in the relevant policy documents;

6) For the business tax exemption policy originally enjoyed by the pilot taxpayers, the VAT will continue to be exempted or adjusted to the VAT refund policy; Appropriate tax incentives will be given to some industries with a large increase in tax burden;

7) Implement a zero-rate or tax-free system for the export of taxable services, and the specific measures will be formulated separately by the Ministry of Finance and the State Administration of Taxation.