@个体工商户
The annual taxable income of business income
The part of the collection policy that does not exceed 2 million yuan will be halved
How to enjoy
Let's take a look
1. Key points of the policy
Policy Body
Sole proprietorship
Policy Content
1. From January 1, 2023 to December 31, 2027, individual income tax will be levied on the part of individual industrial and commercial households whose annual taxable income does not exceed 2 million yuan. On the basis of enjoying other existing preferential individual income tax policies, individual industrial and commercial households can enjoy the preferential policies of this article in addition.
2. The calculation formula is: tax reduction and exemption = (tax payable for the part of the taxable income of business income not exceeding 2 million yuan - tax reduction and exemption amount of other policies * part of the taxable income of business income not exceeding 2 million yuan / taxable income of business income) * 50%.
Policy basis
Announcement of the Ministry of Finance and the State Administration of Taxation on Further Supporting the Development of Small and Micro Enterprises and Individually-owned Industrial and Commercial Households (Announcement No. 12 [2023] of the Ministry of Finance and the State Administration of Taxation)
Announcement of the State Administration of Taxation on Further Implementing the Preferential Individual Income Tax Policies for Supporting the Development of Individual Industrial and Commercial Households (Announcement No. 12 [2023] of the State Administration of Taxation)
Reminder
1. Approved collection and audit collection can be enjoyed;
2. When handling the annual reconciliation of multiple business incomes, the annual taxable income of individual industrial and commercial households shall be merged, and the tax reduction and exemption amount shall be recalculated, and the excess shall be refunded and the deficiency shall be compensated;
3. It can be enjoyed when paying individual income tax in advance and final settlement, without filing, and can be enjoyed by filling in the relevant columns of the business income tax return and tax reduction and exemption report form; For individual industrial and commercial households with a fixed quota for simple declaration, the tax authorities will automatically transfer and pay the tax according to the tax payable after the reduction or reduction.
2. Case presentation
General
[Case 1]: Taxpayer Zhang operates individual industrial and commercial household A, with an annual taxable income of 1.8 million yuan (applicable tax rate of 35%, quick deduction of 65,500)
The tax deductions that can be enjoyed are:
（1800000*35%-65500）*50%
= 282250 yuan
The tax payable is:
1800000*35%-65500-282250
= 282250 yuan
[Case 2]: Taxpayer Li operates individual industrial and commercial household B, with an annual taxable income of 2.1 million yuan (the applicable tax rate is 35%, and the quick deduction is 65,500)
The tax deductions that can be enjoyed are:
(2000000*35%-65500)*50%
= 317250 yuan
The tax payable is:
2100000*35%-65500-317250
= 352250 yuan
Special circumstances
01. Multiple acquisitions:
【Case 3】Taxpayer Wu operates individual industrial and commercial households C and D, with an annual taxable income of 200,000 yuan (the original applicable tax rate of 20%) and 400,000 yuan (the original applicable tax rate of 30%) respectively, and the annual taxable income of 600,000 yuan should be consolidated (the applicable tax rate is 35%, and the quick deduction is 65,500)
The total amount of tax deduction and exemption is as follows:
（600000*35%-65500）*50%
= 72250 yuan
The tax payable is:
600000*35%-65500-72250
= 72250 yuan
02. Enjoy other preferential policies:
[Case 4] If the taxpayer Zhao runs a self-employed business E, the annual taxable income is 1.8 million yuan (the applicable tax rate is 35%, and the quick deduction is 65,500), and at the same time enjoys the tax reduction and exemption of 6,000 yuan under the policy for the disabled
then you can enjoy the tax deduction:
(1800000*35%-65500-6000)*50%=279250 yuan
The tax payable is:
1800000 * 35% - 65500 - 6000 - 279250 = 279250 yuan
Case 5: If the taxpayer Sun runs a self-employed business F, the annual taxable income is 2.4 million yuan (the applicable tax rate is 35%, and the quick deduction is 65,500), and at the same time enjoys the tax reduction and exemption of 6,000 yuan under the disabled policy
then you can enjoy the tax deduction:
[(2000000*35%-65500)-6000*2000000/2400000]*50%=314750 yuan
The tax payable is:
2400000*35%-65500-6000-314750=453750 yuan