Today is mainly for cainiao accounting practitioners to share the financial and tax accounting processing cases of individual industrial and commercial households, and the old jianghu that is more proficient in the financial and tax accounting treatment of individual industrial and commercial households does not need to spend time. The case comes from the "one-to-one list" column of the shared accountant, which is shared for everyone to learn.
ask:
I have just taken over a regular quota of individual businesses. I have not been in contact with such enterprises before, please ask the following questions: (1) This self-employed person is a simple declaration, with a monthly taxable business turnover of 24,000, what does it mean? Is it the same as sales revenue? (2) Can self-employed households who are levied on a regular quota deduct 60,000 special deductions? (3) How do I pay taxes if my monthly invoice income exceeds 24,000? (4) If the quarterly invoice exceeds 72,000, but does not exceed 300,000, can the VAT exemption be applied? (5) Do I need to declare my own personal tax and VAT for simple declaration of regular fixed amount households? (6) Do I need to settle the tax in the following year?
answer:
Lin Chunshan, an intermediate accountant of the Certified Public Accountant of Shared Accountants, replied:
(1) Simple declaration is made by replacing the declaration with a tax payment certificate. There is a monthly taxable business volume of 24,000 refers to a month's sales income, as the basis for taxation, so the monthly taxable business volume refers to the monthly sales income.
(2) Where an individual who has obtained business income does not have comprehensive income, he shall deduct 60,000 yuan of expenses, special deductions, special additional deductions and other deductions determined according to law when calculating the taxable income of each tax year. The special additional deduction shall be deducted when the settlement of the foreign exchange is processed.
(3) If it exceeds 24,000 yuan, it is possible that you will raise the quota later.
(4) If the quarterly invoice exceeds 72,000, but not more than 300,000, according to the current fiscal and tax policy, small and medium-sized income tax operators with a total sales volume of less than 100,000 per month are exempt from VAT, so vat exemption can be applied.
(5) According to Article 36 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, taxpayers who pay taxes in a regular fixed amount may implement simple declarations, simplified collection periods and other methods of declaration and payment of taxes.
Article 4 of the Announcement of the State Administration of Taxation on the Number of Reasonable and Simplified Taxpayers' Declarations and Payments stipulates: For regular fixed-amount households that adopt the method of simplified declaration, if they deduct taxes in batches through the electronic tax payment system of the Treasury of Finance and Taxation or entrust banks to withhold the approved taxes within a specified period of time, they may not go through the declaration formalities in the current period and implement the practice of payment in lieu of payment.
(6) Where individual industrial and commercial households are collected by account inspection, individual income tax shall be settled and paid within three months after the end of the year, and more refunds should be made less. If it is an individual industrial and commercial household that belongs to the regular quota management, it does not need to settle the tax. Therefore, the self-employed person does not need to go through the settlement and payment of foreign exchange.
The above expert suggestions do not represent the opinions of the platform and are for reference only.
Editor: Zhou Xinyu
Review: Chen Gengsheng
This article was originally written by a shared accountant.