How to pay individual income tax for sole proprietorship enterprises

Investors of sole proprietorship enterprises and each partner of a partnership enterprise shall calculate and pay individual income tax according to the production and business income of individual industrial and commercial households, applying an excess progressive tax rate of 5 35%. The calculation formula is: payable individual income tax = taxable income applicable tax rate Quick deduction.

1) Investors of sole proprietorship enterprises shall take all production and operation income as taxable income, and calculate the individual income tax payable at the applicable tax rate.

2) The investors of the partnership shall determine the taxable income of each investor according to the total production and operation income of the partnership and the distribution ratio agreed in the partnership agreement (if there is no agreed distribution ratio, the taxable income of each investor shall be calculated on the average of all taxable income and the number of partners), and the taxable income to be borne by each investor shall be calculated accordingly. Then the individual income tax is calculated and paid according to the production and business income of individual industrial and commercial households.

Sole proprietorship enterprises generally adopt the approved collection, if the audit collection is adopted, the calculation is as follows:

All income minus the costs and expenses allowed to be deducted under the tax law and adjusted for tax to form taxable income. Multiply by the income tax rate of 25%.

If the taxable income exceeds 30,000 yuan, the tax concession for small and low-profit enterprises is 5%, and only 20% of the taxable income is actually paid; If the taxable income does not exceed 30,000 yuan, the tax concession for small and low-profit enterprises is 5%, and then 10%, and only 10% of the taxable income is actually paid.

1. Open the "Electronic Tax Bureau for Natural Persons (Withholding End)", enter the enterprise name, taxpayer identification number and password, and click "Login" to enter the individual income tax system.

2. In the left menu, select "Query Statistics".

3. Select "Unit Declaration Record Query", enter the query period, and you can query the individual income tax declaration records and details of the unit.

4. At the same time, in addition to inquiry, you can also export monthly returns and issue tax payment certificates.

5. Select "Personal Withholding Details Inquiry", enter the inquiry period, and select the personal information to be queried, and you can query the individual's individual income tax records and details.

6. Select "Tax Payment Record Query", enter the tax payment date, you can check the individual income tax payment status of the unit, and issue a tax payment certificate.

Note: In the IIT system, it is necessary to check the IIT declaration records that have been successfully declared.

The individual income tax records of enterprises that have successfully withheld and paid can be queried in the individual income tax system.

How to pay taxes for sole proprietorship enterprises levied by auditing? See the early notes below for details.

1. Sole proprietorship enterprises log in to the electronic tax bureau of natural persons and click on Form A of business income.

2. Enter the unified social credit of the enterprise** and click Next.

3. Fill in the tax calculation information correctly and click Next.

4. Enter the tax reduction and exemption information and click Next.

The tax rate of the income tax of sole proprietorship enterprises varies according to the amount of business income, production and operation income and taxable income, and there is a tax threshold.

Specifically, the income tax of a sole proprietorship needs to be viewed in two ways:

1.Small-scale individual industrial and commercial households with annual operating income of less than 150,000 yuan can choose the simplified collection method of 3% and pay income tax at 3% of their income;

2.For sole proprietorship enterprises with annual operating income of more than 150,000 yuan, the comprehensive income tax system shall be applied, and the following progressive tax rates shall be calculated

a.If the taxable income does not exceed RMB 36,000, the tax rate is 3%;

b.If the taxable income exceeds 36,000 yuan to 144,000 yuan, the tax rate is 10%;

c.The tax rate is 20% for the part of the taxable income exceeding RMB 144,000 to RMB 300,000;

d.The tax rate is 25% for the part of the taxable income exceeding RMB 300,000 to RMB 420,000;

e.The tax rate is 30% for the part of the taxable income exceeding RMB 420,000 to RMB 660,000;

f.The tax rate is 35% for the part of the taxable income exceeding RMB 660,000 to RMB 960,000;

g.For the part of the taxable income exceeding 960,000 yuan, the tax rate is 45%.