What is the personal income tax rate for sole proprietorship in 2022?

1) If the annual taxable income does not exceed 15,000 yuan, the tax rate is 5, and the quick deduction is 0;

2) If the annual taxable income exceeds 15,000 yuan to 30,000 yuan, the tax rate is 10, and the quick deduction is 750;

3) If the annual taxable income exceeds 30,000 yuan to 60,000 yuan, the tax rate is 20, and the quick deduction is 3,750;

4) If the annual taxable income exceeds 60,000 yuan to 100,000 yuan, the tax rate is 30, and the quick deduction is 9,750;

5) If the annual taxable income does not exceed 100,000 yuan, the tax rate is 35, and the quick deduction is 14,750;

The individual income tax rate table for individual industrial and commercial households in 2022 is as follows:

1. The annual tax rate of no more than 36,000 yuan is: 3% Quick deduction: 0;

2. The tax rate for the part exceeding 36,000-144,000 yuan is: 10% Quick deduction: 2520;

3. The tax rate for the part exceeding 144,000-300,000 yuan is: 20% Quick deduction: 16,920;

4. The tax rate for the part exceeding 300,000-420,000 yuan is: 25% Quick deduction: 31,920;

5. The part of the tax rate exceeding 420,000-660,000 yuan is: 30% Quick deduction: 52,920;

6. The part of the tax rate exceeding 660,000-960,000 yuan is: 35% Quick deduction: 85920;

7. The tax rate of more than 960,000 yuan is: 45% Quick deduction: 181920.

Article 3 of the Individual Income Tax Law of the People's Republic of China 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%.

First, the front. Sole proprietorship.

The tax rate table is 5% of no more than 30,000 yuan, 10% of the part exceeding 30,000 yuan to 90,000 yuan, 20% of the part exceeding 90,000 yuan to 300,000 yuan, 30% of the part exceeding 300,000 yuan to 500,000 yuan, and 35% of the part exceeding 500,000 yuan.

2. Analysis. Sole proprietorship is exempt from corporate income tax.

, only the individual income tax on the production and operation income obtained by the individual investor is levied.

And the personal tax. The collection is divided into two types: audit collection and verification collection. In order to better enjoy the preferential treatment, the method of verification and collection is generally adopted. If it is a small-scale sole proprietorship, the VAT rate is 3%, and the comprehensive tax burden rate is 3%.

It will not exceed, much less than a limited liability company. The income from interest, dividends and bonuses of sole proprietorship enterprises is calculated as individual income tax, which is suitable for the proportional tax rate, and the tax rate is 20%.

3. What are the advantages and disadvantages of a sole proprietorship?

The advantage of a sole proprietorship is that it is relatively easy to set up, there is no need to negotiate with others to reach an agreement, and only a small number of registered qualifications are required.

The fixed costs of maintaining a sole proprietorship are low. ** It is less regulated, and there is no limit to its size, and it is easier to coordinate within the enterprise. There is also no need to pay corporate income tax.

However, there are also obvious drawbacks, such as the difficulty of raising large amounts of money. Because a person's funds are ultimately limited, it is also difficult to borrow a loan in the name of an individual. As a result, a sole proprietorship restricts the expansion and large-scale operation of the business.

Second, there is a huge risk for investors. The unlimited liability of the enterprise owner to the enterprise not only hardens the budget constraints of the enterprise, but also brings the problem of excessive risk bearing by the owner, thereby restricting the owner's investment activities in the riskier sectors or fields.

Sole proprietorship is not subject to corporate income tax. After the establishment of a sole proprietorship, there is no need to pay enterprise income tax to the tax authorities, investors only need to pay individual income tax in accordance with the relevant regulations, and investors should pay the corresponding taxes to the tax authorities in accordance with the five-level excess progressive tax rate of 5 35 after obtaining income. In general, sole proprietorship enterprises do not need to pay corporate income tax, and only need to pay individual income tax according to the five-level excess progressive tax rate of 5 35.

[Legal basis].Provisions on the Collection of Individual Income Tax by Investors of Sole Proprietorship Enterprises and Partnership Enterprises Article 4 The balance of the total income of sole proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) in each tax year after deducting the losses below costs and expenses shall be regarded as the production and operation income of individual investors, and the five-level excess progressive tax rate of 5 35 shall be applied to calculate and levy individual income tax according to the taxable item of "production and operation income of individual industrial and commercial households" in the Individual Income Tax Law.

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.

Sole proprietorship enterprises are important economic entities in China's economic system, therefore, whether it is their establishment, operation or dispute resolution, the parties must understand the calculation method of income tax of individual sole proprietorship enterprises. However, due to the particularity of sole proprietorship, China's law has made provisions on its income tax calculation method different from that of limited liability company and share **** income tax calculation method. The following is a detailed introduction to the latest 2022 sole proprietorship enterprise income tax rate table.

1) If the annual taxable income does not exceed 15,000 yuan, the tax rate is 5, and the quick deduction is 0;

2) If the annual taxable income exceeds 15,000 yuan to 30,000 yuan, the tax rate is 10, and the quick deduction is 750;

3) If the annual taxable income exceeds 30,000 yuan to 60,000 yuan, the tax rate is 20%, and the quick deduction is 3,750;

4) If the annual taxable income exceeds 60,000 yuan to 100,000 yuan, the tax rate is 30, and the quick deduction is 9,750;

5) If the annual taxable income does not exceed 100,000 yuan, the tax rate is 35, and the quick deduction is 14,750;

2. The provisions in the "Issues Concerning the Adjustment of the Pre-tax Deduction Standards for Individual Income Tax for Sole Proprietorship Enterprises and Partnership Enterprises of Individual Industrial and Commercial Households (Cai Shui [2008] No. 65):

1) When the individual income tax is levied on the production and operation income of the owners of individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises in accordance with the law, the deduction standard for the expenses of the owners of individual industrial and commercial households, sole proprietorship enterprises and investors of partnership enterprises shall be determined to be 24,000 yuan per year (2,000 yuan per month).

2) Reasonable wages and salaries actually paid to their employees by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises are allowed to be deducted before tax.

3) The trade union funds allocated by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises, the employee welfare expenses and the employee education expenses incurred shall be respectively in the total wages and salaries5% of the standard deduction is based on the facts.

4) The part of the advertising expenses and business publicity expenses incurred by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises in each tax year does not exceed 15% of the sales (business) income of the current year, which can be deducted according to the facts; The excess amount is allowed to be carried forward and deducted in subsequent tax years.

5) Individually-owned businesses, sole proprietorships and partnerships in each tax year directly related to their production and operation business entertainment expenses shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5 of the sales (business) income of the current year.

The above is the latest 2022 sole proprietorship enterprise income tax rate table for everyone. The relevant provisions of China's tax law stipulate the calculation method of the income tax of sole proprietorship enterprises, which are divided into five levels according to different annual taxable income, and apply different tax rates, and at the same time, there are different standards for different expense deduction items.

1. How to calculate the income tax paid by a sole proprietorship?

First, a sole proprietorship. Instead of paying corporate income tax, it pays personal income tax. See Paragraph 2 of Article 1 of the Enterprise Income Tax Law

This Law does not apply to sole proprietorship enterprises and partnership enterprises. The Individual Income Tax Law shall apply, and individual income tax shall be levied according to the item "Production and Business Income of Individual Industrial and Commercial Households" in the second paragraph of Article 2 of the Individual Income Tax Law. Secondly, there are two ways for tax authorities to collect individual income tax on sole proprietorship enterprises, one is audit collection, which is suitable for relatively complete accounting, and the other is verification and collection.

The specific collection method to be adopted shall be determined by the in-charge tax authority.

First, as long as the enterprise has profits, regardless of the collection method adopted, and regardless of whether the profits of the enterprise are distributed, it needs to pay individual income tax.

Second, if the audit collection method is adopted, the total income of each tax year, after deducting costs, expenses and losses, shall be the taxable income, and then the tax payable shall be calculated according to the corresponding tax rate in the tax rate table determined by individual income tax.

Third, the approved collection method is adopted. According to the notice of the State Administration of Taxation on printing and distributing the Measures for the Verification and Collection of Enterprise Income Tax (for Trial Implementation), the taxable income is calculated according to the sales income of the enterprise multiplied by the taxable income rate, and then the tax payable is calculated according to the corresponding tax rate in the tax rate table determined by individual income tax.

The balance of the total income of a sole proprietorship enterprise (hereinafter referred to as the enterprise) in each tax year after deducting costs, expenses and losses shall be regarded as the production and operation income of the investor, and the taxable item of "production and operation income of individual industrial and commercial households" in the Individual Income Tax Law shall be applied to the five-level excess progressive tax rate of 5% and 35% to calculate and levy the income tax of the individual. The term "total income" as used 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 transferring property of relatives and friends, interest income, income from other businesses, and non-operating income. A certain amount of costs can be deducted when paying taxes.

The income tax rate is 5% to 35% of the five-tier tax rate.

2. What is the income tax rate of sole proprietorship?

Annual taxable income tax rate (%)

1) 5% of no more than 15,000 yuan, that is, for no more than 15,000 yuan, a 5% tax rate is applied.

2) 10% of the part exceeding 15,000 yuan to 30,000 yuan, that is, for the part exceeding 15,000 yuan to 30,000 yuan, Duan Huai applies a 10% tax rate.

3) 20% of the part exceeding 30,000 yuan to 60,000 yuan, that is, the part exceeding 30,000 yuan to 60,000 yuan, the 20% tax rate shall be applied.

4) 30% of the part exceeding 60,000 yuan to 100,000 yuan, that is, for the part exceeding 60,000 yuan and at least 100,000 yuan, the 30% tax rate is applied.

5) 35% of the part exceeding 100,000 yuan, that is, for the part exceeding 100,000 yuan, the 35% tax rate is applied.