The latest tax policy for self employed individuals in 2022

First, the front. Self-employed in 2022.

The preferential tax policies 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. Value-added tax for small-scale taxpayers.

Temporarily levied at 1%, additional tax.

Half the levy. 2. Analysis.

Sole proprietorship.

It refers to a natural person or family that has been approved and registered in accordance with the law and engages 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 are small and low-profit enterprises.

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 it, and the state has formulated preferential tax policies, which can reduce or exempt the taxes and fees of individual industrial and commercial households, and better promote development.

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.

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.

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.

After the self-employed person receives the business license, he or she should go through the tax registration. Self-employed individuals should correctly establish account books and accurately account for them in accordance with the regulations of the tax department. New rules for self-employed people to pay taxes:

1. Pay 3% value-added tax according to the amount of goods sold, and pay business tax at 5% of the service fee. 2. At the same time, the urban construction tax and education fee surcharge shall be paid according to the value-added tax and business tax paid at that time. 3. There is also a personal income tax of about 2%.

4. If the monthly income of the self-employed 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. The tax department shall audit and collect the self-employed individuals with sound account certificates and accurate accounting; For self-employed individuals who have a small business scale and really have no ability to build accounts, the tax department will levy a fixed amount on their self-employed banks on a regular basis.

According to the rules of the Measures for the Regular Collection and Collection of Taxes by Individual Industrial and Commercial Households, the tax authorities can choose the following methods for verification: 1. Accounting and calculation according to the raw materials, fuel, power, etc. consumed; 2. Approve according to the method of funds plus reasonable expenses and profits; 3. Accounting and calculation according to the inventory status; 4. Verify according to invoices and related vouchers; 5. Calculate and approve according to the capital flow of the bank operating account; 6. Verify with reference to the production and operation status of taxpayers in the same type of occupation or similar occupation in the same plan and region; 7. Approved in accordance with other reasonable methods. Regarding the tax payment of individual industrial and commercial households, although the excessive progressive tax rate from 3% to 35% is selected, the self-employed with monthly sales of no more than 30,000 yuan (including 30,000 yuan) and quarterly sales of no more than 90,000 yuan can be exempted from paying tax.

Lao Li's operating income is only 10,000 yuan, which meets the conditions for exemption. However, there are also situations where the quota is too high: for example, the actual operating amount is only about 20,000 yuan, but the tax authority has a quota of 40,000 yuan, which can request the tax authority for de novo verification and directly request administrative reconsideration from the tax authority at the next higher level.

2022 The latest preferential policies for individual industrial and commercial households, welcome to follow, like, recommend the next wonderful content, please send a private message for business handling, according to relevant data, self-employed individuals are the most common types of enterprises in China, with a cumulative use of 100 million, the registration process of individual industrial and commercial households is simple, and enjoy certain preferential policies, and then do the relevant sorting, let's take a look at it 1. The latest preferential treatment for individual industrial and commercial households in 2022 Small-scale taxpayers have VAT taxable sales behaviors, and the total monthly sales amount does not exceed 150,000 yuan ( If 1 quarter is the 1 tax period, and the quarterly sales do not exceed 450,000 yuan), they will be exempted from VAT In 2022, small-scale VAT payers in all provinces, autonomous regions and municipalities directly under the Central Government will be subject to the taxable ** income at the rate of 3%, and the VAT will be levied at a reduced rate of 1% 3. Self-employed individuals do not need to pay enterprise income tax, but only need to pay individual income tax 4. If an individual industrial and commercial household has paid the individual income tax on its operating income, it can take the initiative to deduct the tax in the following months, and if the deduction is not complete in the current year, the tax refund can be processed at the time of final settlement; You can also directly request a refund of the tax that should be reduced or reduced 5. Individuals engaged in the production and sale of agricultural products and self-produced agricultural products, rural cooperatives, and farms are all tax-exempt industries 2. Collection methods of taxes and fees for individual industrial and commercial households 1. Regular and fixed amount collection That is, the tax payable is determined by the tax authorities to verify the turnover of taxpayers during a certain business period. It is mainly applicable to individual industrial and commercial households with small production and business scale, which do not meet the standards for setting account books stipulated in the "Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households", as well as eligible individual independent enterprises and partnership enterprises 2. Assessed collection rate is directly based on the amount of taxpayer's income, multiplied by the approved collection rate, and the specific collection rate varies with different regions and industries It can be seen that engaging in self-employed people is not only simple for industrial and commercial registration, but also can enjoy preferential tax activities, but self-employed are suitable for small-scale family production. It is not conducive to the expansion of enterprises and cannot open branches.

First, the front. The new tax policies for individual industrial and commercial households in 2022 are:

1. Small-scale VAT taxpayers can continue to enjoy VAT at a reduced rate of 1% in 2022;

2. Small-scale taxpayers, with a monthly invoice amount of 150,000 yuan (including 150,000 copies) and less than 150,000 yuan, are exempt from VAT;

3. For the part of the annual taxable income not exceeding 1 million, the income tax rate is only;

4. If you apply for registration of individual industrial and commercial households in the preferential tax zone, you can enjoy the individual income tax verification and collection policy of the tax rate, and the comprehensive tax rate is only.

2. Analyze the details.

The tax payment of individual industrial and commercial households is that individual industrial and commercial households should correctly establish account books and accurately calculate in accordance with the provisions of the tax department. The tax collected by the tax department shall be levied by the tax department for individual industrial and commercial households with sound account certificates and accurate accounting; For individual industrial and commercial households with small production and operation scale and no ability to establish accounts, the tax department shall levy a regular quota on them; For individual industrial and commercial households with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection.

3. What is the individual income tax threshold for individual industrial and commercial households?

The threshold of individual income tax for individual industrial and commercial households is generally 5,000 yuan, and according to the laws of China, individual industrial and commercial households need to pay individual income tax on their production and business income. Individually-owned businesses need to declare the payment of taxes, which is divided into quarterly reports and annual reports, with quarterly reports within 15 days after the end of the previous quarter and annual reports to be declared before March 31 of each year.

Legal analysis1. Generally, individual industrial and commercial households are mainly engaged in the sale of goods, and the tax payment shall be subject to VAT at 3% of the sales revenue. 2. The urban construction tax and additional education fee shall be paid according to the value-added tax paid by the individual households, and the urban construction tax shall be different according to the location of the self-employed, the general tax rate in cities and towns shall be 7%, the general tax rate in counties and towns shall be 5%, and the tax rate in rural areas shall be generally 1%.

The tax rate for education fees is generally 3%. There is also a personal income tax of about 2%. 3. If the monthly income is less than 5,000 yuan, it is exempt from value-added tax, business tax, urban construction tax and other education fees.

Legal basisArticle 22 of the Enterprise Income Tax Law of the People's Republic of China shall be the taxable amount of the enterprise multiplied by the applicable tax rate and the balance after deducting the tax amount reduced and credited in accordance with the provisions of this Law on tax incentives.

2022 The latest preferential policies for individual industrial and commercial households, welcome to follow, like, the next wonderful content is recommended to the hole and hidden, please send a private message for business handling, according to relevant data, self-employed is the most common type of enterprise in China, with a cumulative use of 100 million, the registration process of individual industrial and commercial enterprises is simple, and enjoys certain preferential policies, and then do the relevant sorting, let's take a look at it 1. The latest preferential treatment for individual industrial and commercial households in 2022 Small-scale taxpayers have VAT taxable sales behaviors, and the total monthly sales volume does not exceed 150,000 yuan ( If 1 quarter is the 1 tax period, and the quarterly sales do not exceed 450,000 yuan), they will be exempted from VAT In 2022, small-scale VAT payers in all provinces, autonomous regions and municipalities directly under the Central Government will be subject to the taxable ** income at the rate of 3%, and the VAT will be levied at a reduced rate of 1% 3. Self-employed individuals do not need to pay enterprise income tax, but only need to pay individual income tax 4. If an individual industrial and commercial household has paid the individual income tax on its operating income, it can take the initiative to deduct the tax in the following months, and if the deduction is not complete in the current year, the tax refund can be processed at the time of final settlement; You can also directly request a refund of the tax that should be reduced or reduced 5. Individuals engaged in the production and sale of self-produced agricultural products in the Agricultural Administration Department, rural cooperatives, and farms are all tax-exempt industries 2. Collection methods of taxes and fees for individual industrial and commercial households 1. Regular and fixed amount collection That is, the tax payable is determined by the tax authorities to verify the turnover of taxpayers in a certain business period. It is mainly applicable to individual industrial and commercial households with small production and business scale, which do not meet the standards for setting account books stipulated in the Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households, as well as individual enterprises and partnership enterprises that meet the requirements 2. Assessed levy rate levy is directly based on the amount of taxpayer's income multiplied by the approved levy rate, and the specific levy rate varies with different regions and industries It can be seen that engaging in self-employed households is not only simple for industrial and commercial registration, but also for enjoying preferential tax activities, but self-employed are suitable for small-scale family production. It is not conducive to the expansion of enterprises and cannot open branches.