The registration conditions for individual industrial and commercial households mainly include the following points:
1.The applicant must have the capital, business premises, business ability and business technology corresponding to the business project.
2.To apply for the registration of individual industrial and commercial households, they must be urban unemployed youths, rural villagers and other persons permitted by the new national policy.
3.Individually-owned businesses shall pay registration fees in accordance with relevant state provisions and abide by relevant state laws and regulations.
The specific registration process and required materials may vary in different regions, so it is recommended to add friends before registration.
The steps for collecting and paying taxes for individual businesses are as follows:
1.Individually-owned businesses that are audited and levied shall pay a business tax of 5% according to their business income. At the same time, additional taxes and fees include urban construction tax (paid at 7% of the business tax paid), education surcharge (paid at 3% of the business tax paid) and local education surcharge (paid at 1% of the business tax paid). In addition, individual industrial and commercial households are also required to pay individual income tax according to their business income, and an excess progressive tax rate of 5%-35% is implemented.
2.In the case of regular and fixed collection of individual industrial and commercial households, it shall be verified by the local tax authorities for a period of quarterly, half a year or year, but not more than one year. The tax department generally implements a regular quota method for individual industrial and commercial households, that is, the amount of tax payable is determined according to the region, location, area, equipment, etc. If the amount of the invoice is less than the fixed amount, the tax shall be paid according to the fixed amount, and if the invoice exceeds the fixed amount, the excess part shall be paid according to the regulations.
3.If the individual industrial and commercial household has a tax control invoicing system, it is sufficient to complete the remote copying and tax declaration of the invoice information that has been issued. If not, you need to bring the tax control disk or golden tax disk to the self-service machine of the tax service hall to handle it.
4.After copying the tax declaration, log in to the provincial national tax online tax service department, fill in the VAT tax return as required, and complete the reporting process.
5.If the individual business has signed a tripartite agreement, it can be directly deducted and paid on **. If not, you will need to pay at the counter.
6.The wages of the owners of individual industrial and commercial households shall not be deducted before tax. 40% of the actual operation is regarded as operating expenses and can be deducted before tax.
7.The tax-free quota for individual industrial and commercial households shall not exceed 30,000 yuan per month and 90,000 yuan per quarter. 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 exempt.