Can self employed people enjoy the national preferential tax policies in 2022?

First, the front. The preferential tax policies for self-employed individuals in 2022 are as follows:

1. Small-scale taxpayers with a monthly turnover of less than 150,000 yuan (450,000 yuan per quarter) are exempt from VAT.

2. Small-scale taxpayers with monthly sales of less than 100,000 yuan (300,000 yuan per quarter) are exempt from value-added tax and income tax.

3. For small-scale taxpayers, the part of personal business income will be reduced by half.

4. The value-added tax of small-scale taxpayers shall be temporarily levied at 1%, and the additional tax shall be reduced by half.

2. Analysis. Individually-owned businesses refer to natural persons or families that are approved and registered in accordance with the law and engage in industrial and commercial business activities within the scope permitted by law. A single natural person applying for self-employment shall be a natural person over the age of 16 who has the ability to work.

When a family applies for self-employment, the individual who is the head of the household should have the ability to operate, and other family members may not all have the ability to operate. Individually-owned businesses enjoy legal property rights, including the right to occupy, use, benefit from and dispose of their own lawful property, as well as various creditor's rights in accordance with laws and contracts.

3. What is the tax ratio of 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 fee surcharge shall be paid according to the sum of the value-added tax and business tax paid.

about personal income tax.

4. If the monthly income is less than 5,000 yuan, it is exempt from value-added tax or business tax, urban construction tax and education surcharge.

Fourth, summary. Individually-owned businesses belong to small low-profit enterprises, the main ones to pay are business tax, individual income tax, etc., due to the uniqueness of the operation of individual industrial and commercial households, if the tax is levied in accordance with the tax standards of large enterprises, it will inevitably make it difficult for individual industrial and commercial households to bear, the state has formulated preferential tax policies, which can make individual industrial and commercial households tax exemption and exemption, and better promote development.

This preferential tax policy will be extended to the end of 2025: Notice on Tax Policies Related to Further Supporting and Promoting Entrepreneurship and Employment of Key Groups, Cai Shui 2019 No. 22, supplementary documents are postponed to the end of 2025 and can be retrospective. To put it bluntly, it is:

If there are poor people employed in the company, they can enjoy a tax deduction of 650 yuan per person month on the basis of social security (which is a major benefit to labor-intensive enterprises, and there are more poor people in the population).

At present, Alipay can help enterprises enjoy the above preferential policies (Alipay homepage or WeChat applet search: run Zhengtong) in the click - tax incentives, specific policies and process methods can go to Runzheng Tong for details. Hope.

New tax policies for individual industrial and commercial households in 2022:1. The labor services provided by the disabled for the society can be exempted from business tax upon approval;

2. For the disabled, orphaned elderly and martyrs who are engaged in the production and operation income and labor remuneration of individual industrial and commercial households, they shall be subject to the approval of the municipal and county local taxation bureaus, and shall be given a reduction of 50%-90% of individual income tax;

3. If an individual industrial and commercial household causes key losses due to a serious natural disaster, its production and operation income can be appropriately reduced within 1-3 years after being determined by the local taxation bureau of the city and county;

4. Employees laid off from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries can be exempted from individual income tax for one year upon examination and approval by the local taxation department. Laid-off workers of urban collective enterprises may be implemented mutatis mutandis.

Legal analysisThe latest tax policy for self-employed individuals is 1% value-added tax, additional tax, individual business income tax is assessed and collected, and the comprehensive tax rate is. Issue a notice of verification and collection, and the electronic tax system will display the verification and collection.

After the enterprise pays the tax, the money in the account can be used freely, and it can also issue a special VAT invoice to deduct VAT. It is not necessary for a legal person to be present in person.

Legal basisArticle 56 of the Civil Code of the People's Republic of China The debts of individual industrial and commercial households, if they are operated by individuals, shall be borne with personal property; if it is run by a family, it shall be borne by the family property; where it is impossible to distinguish between them, they shall bear it as family property. The debts of rural contracted business households shall be borne by the property of rural households engaged in rural land contract management; In fact, if it is operated by some members of the farmer's household, it shall be borne by the property of that part of the member.

The latest, 2022 self-employed approved collection policy, welcome to follow, like, the next wonderful content recommendation, business handling please private message, the new year is coming, and the new tax policy has also been introduced, 2022 "Announcement on the Collection and Management of Individual Income Tax on Equity Investment and Business Income": Sole proprietorship enterprises and partnership enterprises that hold equity, **, partnership property shares and other equity investments shall be subject to the audit collection method for individual income tax. Next, I did the transportation and customs sorting 1. What is the verification and collection It refers to the collection method in which the tax authorities verify the verified output and sales amount of the taxable products produced by them according to the taxpayer's situation and under normal production and operation conditions, and then levy taxes at the tax rate stipulated in the tax law 2. What is audit collection It is also known as "audit and collection" or "self-declaration and audit".

and fixed levy are for enterprise income tax, but fixed levy is also for individual levy business tax or value-added tax and other taxes This collection method is suitable for account books, vouchers, financial accounting side beam system is relatively sound, can be based on truthful accounting, reflect the results of production and operation, and correctly calculate the tax payable taxpayers 3. The simple difference between the approved tax and the audit tax Announcement on the Collection and Administration of Individual Income Tax on Equity Investment and Business Income: Holding equity, **, Sole proprietorship enterprises and partnership enterprises with equity investments such as property shares of partnership enterprises shall be subject to the audit and collection method for individual income tax 1. Different applicable objects The verification and collection is aimed at taxpayers whose accounting books are imperfect, the data is incomplete, difficult to check or it is difficult to accurately determine the tax payable for other reasons, while the applicable objects of audit collection are the account books, vouchers, and taxpayers whose financial accounting systems are relatively sound, and can be truthfully calculated, reflect the results of production and operation, and correctly calculate the tax payable 2. The financial requirements are different The requirements for the financial aspects of the verification and collection are relatively low, and some enterprises do not have financial personnel, it does not matter if they do not do the accounts and the audit collection not only requires the enterprise to have accounts, but also to establish accounts scientifically and accurately, and the corresponding vouchers and bills behind each account must be complete 3. The impact of the tax burden is different For enterprises that adopt the audit collection method, the enterprise loss does not need to pay income tax And the enterprise that adopts the verification and collection method, whether it is a loss or a profit, must pay enterprise income tax. Moreover, enterprises cannot enjoy tax incentives during the period of approved collection.

1. Tax obligations of self-employed individuals: The tax department shall audit and collect the self-employed individuals with sound account certificates and accurate accounting; For self-employed individuals with small production and operation scale and who really have no ability to establish accounts, the tax department will implement regular and fixed levy; For self-employed individuals with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection;

2. Tax standard for self-employed individuals: 3% value-added tax for sales of goods and 5% business tax for services provided; At the same time, the urban construction tax and education fee surcharge shall be paid according to the sum of the value-added tax and business tax paid; and pay about 2% personal income tax; 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;

3. Regular fixed tax payment for self-employed individuals: Usually individual industrial and commercial households implement fixed amount tax, that is, pay a fixed amount of tax every month, which is not linked to income.

Announcement on Issues Concerning the Exemption of VAT for Small and Micro Enterprises

Article 5 Small-scale VAT taxpayers shall separately account for the sales of goods or processing, repair and repair services, and the sales of services and intangible assets. Small-scale VAT taxpayers who sell goods or processing, repair and repair services with monthly sales of no more than 30,000 yuan, pay 90,000 yuan on a quarterly basis, and do not pay 90,000 yuan on a quarterly basis for sales services and intangible assets, and pay 90,000 yuan on a quarterly basis, can enjoy the preferential policy of temporary exemption of VAT for small and micro enterprises from January 1, 2018 to December 31, 2020. Self-employed economies are not eligible for this preferential policy.

Announcement on issues related to the exemption of value-added tax and business tax for small and micro enterprises, small-scale VAT taxpayers and business tax taxpayers, whose monthly sales or turnover does not exceed 30,000 yuan including 30,000 yuan, shall be exempted from value-added tax or business tax in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers with a tax period of one quarter, and their quarterly sales or turnover does not exceed 90,000 yuan, are exempt from VAT or business tax in accordance with the provisions of the above documents.

Article 8 Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan or 30,000 yuan, the same below, shall be exempted from VAT or business tax in accordance with the provisions of the above-mentioned documents. Among them, small-scale VAT taxpayers and business tax taxpayers with a tax period of one quarter, and their quarterly sales or turnover does not exceed 90,000 yuan, are exempt from VAT or business tax in accordance with the provisions of the above documents.

The preferential tax policies for self-employed individuals are as follows:

From January 1 to December 31, 2022, the part of the annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan will be reduced by half on the basis of the current preferential policies.

2. Conditions of enjoyment:

1) Regardless of the collection method, they can all enjoy it;

2) It can be enjoyed when the tax is paid in advance;

3) Calculate the tax deduction amount according to the following method:

Tax reduction and exemption = (tax payable for the part of the taxable income of the business income of individual industrial and commercial households not exceeding 1 million yuan - tax reduction and exemption amount of other policies * the taxable income of the business income of individual industrial and commercial households not exceeding 1 million yuan and the taxable income of business income) * (1 minus 50%).

4. The tax reduction and exemption amount shall be filled in the column of "Tax Reduction and Exemption" in the corresponding business income tax return, and the "Individual Income Tax Reduction and Exemption Report Form" shall be attached.

Legal basisArticle 5 of the Measures for the Calculation of Individual Income Tax of Individual Industrial and Commercial Households.

The calculation of the taxable income of individual industrial and commercial households is based on the principle of accrual accounting, which belongs to the income and expenses of the current auction period, regardless of whether the money is received and paid, and is regarded as the income and expenses of the current period; Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not considered current income and expenses. Except as otherwise provided by these Measures and the Ministry of Finance and the State Administration of Taxation.

First, the front. 1. VAT: self-employed people who sell goods.

3% VAT is subject to and 5% business tax is required for self-employed persons providing services;

2. Urban construction tax and education fee surcharge.

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. Individual income tax.

Pay about 2% personal income tax;

4. Exemption: If the monthly income is less than 5,000 yuan, self-employed people can enjoy the treatment of exemption from value-added tax or business tax, urban construction tax and education fee surcharge.

2. The tax liability of self-employed individuals: the tax department shall audit and collect the self-employed individuals with sound account certificates and accurate accounting; For self-employed individuals with small production and operation scale and who really have no ability to build accounts, the tax department will implement regular and fixed collection for it; For self-employed individuals with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection;

3. Tax standards for self-employed individuals:

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 fee surcharge shall be paid according to the sum of the value-added tax and business tax paid.

3. And pay about 2% of the personal income tax.

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. 3. Regular and fixed tax payment for self-employed individuals: usually individual industrial and commercial households.

The implementation of a fixed tax means that the tax is paid at a fixed amount every month, which is not linked to income. Since January 1, 2012, the state has exempted individual industrial and commercial households with monthly sales of less than 20,000 yuan from turnover tax: business tax, value-added tax and additional tax. Wait.