Handle individual business license, apply for tax registration certificate at the same time, and exercise the obligation of paying taxes according to law. So how to pay tax for individual business license? Individual business license tax payment process to understand.
1、 5% business tax and additional tax shall be paid on the basis of business income: 1. Urban construction tax shall be paid on the basis of 7% of business tax; 2. Education surtax shall be paid on the basis of 3% of business tax; 3. Local education surtax shall be paid on the basis of 1% of business tax; 4. Individual income tax shall be paid on the basis of business income of individual industrial and commercial households, with an over progressive tax rate of 5% - 35%.
2、 Tax standard for individual businesses 1. 3% value added tax for sales of goods and 5% business tax for services. 2. At the same time, urban construction tax and education surcharges shall be paid according to the sum of value-added tax and business tax paid. 3. Another is to pay about 2% of the personal income tax. 4. If the monthly income is less than 5000 yuan, it is exempt from value-added tax or business tax, as well as urban construction tax and education surcharges.
3、 The tax authorities that check and verify the collection generally implement the regular quota method for individual businesses, that is to say, check and verify the amount of tax that should be paid to you in a month according to the area, section, area, equipment, etc. If the invoice amount is less than the quota, the tax shall be paid according to the quota. If the invoice amount is more than the quota, the tax shall be paid in accordance with the regulations. If the starting point of VAT cannot be reached (the monthly sales amount is 5000-20000 yuan, different provinces), VAT, urban construction tax and education surcharges can be exempted.