01. Tips for individual income tax declaration
Declared as 0...... for three consecutive months
Recently, when I declared individual income tax, some people reported that the following tips appeared:
Generally, this tip is mainly for enterprises to check whether the employee has left the company, etc., if it is a resignation, it should be changed from the personnel collection to "abnormal" as soon as possible, rather than making 0 declarations for a long time.
If you don't ignore the prompt directly, you can just declare it directly.
If the employee leaves the company, click Jump Now to fill in, if the company does not have a business legal person is zero declaration, click Temporarily do not jump, continue to pay salaries - generate zero salary records, the user manually modifies - OK, fill in normally, and click submit.
Once this prompt appears, it should be noted that if it is a resignation, it should be changed from the personnel collection to "abnormal" as soon as possible, rather than making 0 declarations for a long time. Because long-term zero declaration will have a certain impact on the company:
02. These two types of people are not allowed to declare wages and salaries!
Everyone needs to pay attention when declaring individual income tax: Self-employed owners and individual investors are not allowed to declare wages and salaries!
In other words, the individual income tax of self-employed owners and independent investors can no longer report wages and salaries, but can only report business income.
Some people say that the tax bureau will not block the declaration function of "wages and salaries" after the system adjustment, but it still reminds everyone that although it is not blocked, the individual income tax of self-employed owners and individual investors still cannot be declared according to wages and salaries, and can only declare business income. ）
03. Why can't self-employed owners declare wages and salaries?
How to calculate business income?
1. Why can't self-employed owners declare wages and salaries?
Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates:
That is, all the income of the sole proprietorship investor and the partner of the partnership enterprise in the enterprise should be regarded as "production and operation income".
2. How to calculate business income?
Generally speaking, there are two forms of business income of self-employed individuals: audit collection and verification collection.
Attached: Business income tax rate table.
04. What are the tax incentives for self-employed individuals?
Individually-owned businesses can be general taxpayers or small-scale taxpayers, so:
1. Value-added tax
(1) Tax-exempt if it meets a certain sales standard
1.Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.
2.The small-scale quarterly tax-free sales of 300,000 yuan can only be enjoyed when taxpayers issue general tickets, and those who issue special tickets are not allowed to enjoy! This preferential rate of 3% is available.
3.Small-scale VAT taxpayers shall be subject to the taxable sales income at a rate of 3%, and the VAT shall be levied at a reduced rate of 1%; For the prepayment of VAT items that are subject to a pre-levy rate of 3%, the prepayment of VAT at a pre-levy rate of 1% shall be reduced.
Policy implementation period: January 1, 2023 to December 31, 2027.
(2) Immediate withdrawal and exemption from levy
2. Additional taxes and fees
1.Individual industrial and commercial households are subject to the policy of "six taxes and two fees".
According to the actual situation of the region, as well as the needs of macroeconomic regulation and control, the people of provinces, autonomous regions and municipalities directly under the Central Government can reduce the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding ** transaction stamp duty), cultivated land occupation tax and education surcharge and local education surcharge within 50% of the tax amount. Individually-owned businesses that have already enjoyed other preferential policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge, and local education surcharge in accordance with the law may enjoy this preferential policy in addition.
Policy Implementation Period:From January 1, 2023 to December 31, 2027.
2.Individually-owned businesses are exempt from stamp duty
The following certificates of individual industrial and commercial households are exempt from stamp duty:
Property rights transfer documents written by the owner of the property to donate the property to **, schools, social welfare institutions, and charitable organizations; Electronic orders entered into between individuals and e-commerce operators.
3. Individual income tax
Preferential policies:
Note! Self-employed taxpayers of small-scale taxpayers can issue special VAT invoices!
According to the announcement of the State Administration of Taxation on the management of VAT invoices and other related matters, small-scale VAT taxpayers (except other individuals) who need to issue special VAT invoices if they have VAT taxable behaviors can voluntarily use the VAT invoice management system to issue VAT invoices by themselves. Small-scale taxpayers who choose to issue special VAT invoices on their own will no longer be represented by the tax authorities
*: Xiangshun Finance and Taxation Club.
Author: Xiangshun Finance and Taxation Club.
*Editor: Mu Lin Financial News.