Has the 2022 self employed approved levy been cancelled?

Legal analysis: The verification and collection in 2021 has not been completely canceled, and the verification and collection method adopted by the vast majority of individual industrial and commercial households, and the verification and collection of enterprise income tax for small-scale VAT taxpayers has not been completely canceled, but at present, the verification and collection method of enterprise income tax has been basically cancelled by general VAT taxpayers.

With the further deepening of the reform of tax collection and management, it is the general trend of tax collection and management to change the collection of audit accounts. Due to the vast territory of our country, the large difference in economic development, and the existence of a large number of individual industrial and commercial households, it may not be realistic to change all the accounts and collect them in the short term. However, for individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises with large business scales, the tax authorities will vigorously promote the audit and collection method in the future.

In addition, small-scale VAT taxpayers under the company system are expected to implement the audit collection method to the maximum extent in the future.

Legal basis: Measures for the Calculation of Individual Income Tax for Individually-owned Industrial and Commercial Households

Article 7 The income from production and operation of individual industrial and commercial households shall be the taxable income based on the total income of each tax year, after deducting costs, expenses, taxes, losses, other expenditures and losses allowed to be made up in previous years.

Article 8 The monetary and non-monetary forms of income obtained by individual industrial and commercial households engaged in production and operation and activities related to production and operation (hereinafter referred to as production and operation) shall be the total income. Including: income from the sale of goods, income from the provision of labor services, income from the transfer of property, interest income, rental income, income from receiving donations, and other income.

The other income mentioned in the preceding paragraph includes the income from the surplus assets of individual industrial and commercial households, the income from deposits for unreturned packaging materials that have been overdue for more than one year, the payables that cannot be repaid, the receivables that have been recovered after being treated as bad debt losses, the income from debt restructuring, the income from subsidies, the income from liquidated damages, the income from foreign exchange, etc.

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, the relevant sorting was made 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 the taxpayer according to the taxpayer's situation and under normal production and operation conditions, and then levy the tax according to the tax rate stipulated in the tax law 2. What is audit collection Also known as "audit and collection" or "self-reporting and auditing".

and fixed levy are both 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 taxpayers whose account books, vouchers, and financial accounting systems are relatively sound, and can be truthfully calculated, reflect the results of production and operation, and correctly calculate the tax payable III. The difference between the approved tax and the audit tax Announcement on the Collection and Administration of Individual Income Tax on Income from Equity Investment and Operation: Sole proprietorship enterprises holding equity, **, partnership property shares and other equity investments, Partnerships, all applicable to the audit collection method to calculate and levy individual income tax 1, the applicable objects are different 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, and the applicable objects of audit collection are account books, vouchers, and taxpayers whose financial accounting systems are relatively sound, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable 2. Different financial requirements The financial requirements for verification and collection are relatively low. Even if some enterprises do not have financial personnel, it doesn't matter if they don't do accounts and audit collection, not only require enterprises 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 tax burden is different For enterprises that adopt the audit collection method, enterprise losses do not need to pay income tax and enterprises that adopt the verification and collection method, whether the enterprise is a loss or a profit, must pay enterprise income tax, and the enterprise can not enjoy tax incentives during the use of the verification collection.

Self-employed in 2022Approved collectionThe latest policy is as follows:

Sole proprietorship in 2022.

and self-employed continue to enjoy the approved collection policy, with a low tax rate. If registered in the Chongqing Tax Park, self-employed, sole proprietorship individual tax.

Enjoy the verified collection, and the tax rate after verification is different in different industries), and at present, small-scale taxpayers are exempt from value-added tax and additional tax. If it is a special ticket of 3%.

Then the tax rate is in.

Precautions. If an enterprise or individual has tax pressure, it is possible to use the approved collection policy of the park to reduce the tax pressure. If the enterprise has some actual expenses and cannot obtain the cost ticket, then it can be solved by the park tax policy.

If an individual does business and does not have a company under his name, and needs to issue an invoice to the payer, then he can register a self-employed person in the park to enjoy the approved collection policy, which can not only solve the problem of invoicing, but also solve the tax pressure.

There are two types of approved collections; One is the regular quota verification, that is, a fixed tax rate is approved by the tax bureau, and the tax rate is generally after the income tax is verified, which will not change due to the change in the invoice amount.

The second is the regular law verification, that is, the floating tax rate, which is determined by the tax bureau according to the industry profit rate of the enterprise, which is generally 5%-20%, so that the income tax is verified, and the tax rate will also change because of the change in the amount of invoices.

Note.

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.

One of the latest policies approved for collection in 2022:

Due to the advantages of preferential tax policies and the need to pay enterprise income tax, the approved collection policy has become one of the ways for small-scale taxpayers to meet the requirements of tax reduction and exemption. Starting from April 2022, small-scale taxpayers who have opened general VAT invoices can enjoy the VAT exemption policy. Individually-owned businesses can enjoy a personal income tax exemption of 300,000 yuan per quarter and 1.2 million yuan per year.

Individually-owned businesses with approved collection are not required to pay enterprise income tax.

2022 Approved Levy Latest Policy No. 2:

Some local taxation bureaus issued a document to abolish the stamp duty verification and collection documents, which will be implemented on July 1. Some local tax bureaus have notified that from January 1, 2022, audit collection will be fully implemented.

022 Approved Levy Latest Policy No. 3:

If the business income meets the regular fixed collection method, and the monthly business income is less than 100,000 yuan (inclusive), the additional tax rate is 0%, which also means that the monthly business income of less than 100,000 yuan (inclusive) will not be subject to individual income tax in the future.

2022 Approved Levy Latest Policy No. 4:

When a natural person taxpayer who has not gone through tax registration issues a VAT invoice on behalf of a taxpayer who temporarily engages in production and business activities and obtains business income (excluding income obtained from contracted operation, leasing operation, subcontracting and subleasing), 1% of the amount of the invoice issued by the taxpayer shall be applied to the individual income tax (excluding VAT).