20 16 how to handle individual industrial and commercial households' individual tax? I heard that the monthly turnover is less than 30 thousand tax-free How to determine the turnover? How to deal with it, how to understand it and how to promote it.

Now the three certificates are in one, and the business license is issued by the industrial and commercial bureau of individual industrial and commercial households. A business license is also a tax registration certificate, not a monthly turnover. Tickets opened for less than 30 thousand a month are tax-free, and they cannot exceed 90 thousand a quarter. If it exceeds, you will have to pay the full tax of 3%.

Individual industrial and commercial households established in 20 16 are currently in the implementation period of the new policy in 20 19, and the standards are as follows:

Small-scale taxpayers or individual industrial and commercial households whose monthly turnover does not exceed 65,438+10,000 or whose quarterly business does not exceed 300,000 are all within the scope of tax exemption.

The turnover is determined by the sales revenue excluding tax.

For example, income 1 10,000 yuan, income excluding tax 1 10,0001.03, individual industrial and commercial households can choose to declare value-added tax monthly or quarterly. Once selected, the tax-free turnover (sales revenue) cannot be changed within one year, only ordinary invoices can be issued, and special invoices for value-added tax cannot be issued.

When you declare tax, you can enjoy the tax exemption policy by filling in the tax exemption column of the declaration form. If a special VAT invoice is issued, you cannot enjoy the tax exemption policy. The tax amount on the special VAT invoice can be transferred to the next link, and the next link can be deducted, so you cannot enjoy the tax exemption policy.

Extended data:

(a) to limit the number of employees of individual industrial and commercial households, including the operators themselves, employees and employees with apprentices, to no more than eight; A sole proprietorship enterprise has no limit on the number of employees, and can be operated by only individual investors or employ more than 8 people.

(2) Those engaged in temporary operation, seasonal operation, mobile operation and stall operation without fixed facade shall not be registered as sole proprietorship enterprises, but may be registered as individual industrial and commercial households.

(3) A sole proprietorship enterprise may set up branches, but may not set up individual industrial and commercial households. Branches established by a sole proprietorship enterprise may or may not be located in the same jurisdiction as the sole proprietorship enterprise.

(4) A sole proprietorship enterprise can change the name of its investor, and individual industrial and commercial households can only change the name of its operator by family management, and they must be family members.

In addition, with the upsurge of national entrepreneurship, the organizational form of sole proprietorship enterprises is increasingly welcomed by small and medium-sized investors everywhere, and sole proprietorship enterprises have also flourished in recent years.

However, many investors encounter a puzzle when starting a business: whether it is better to set up a sole proprietorship enterprise or an individual industrial and commercial household. At the same time, the registration agencies of local industrial and commercial bureaus will often receive consultations on such issues.

In fact, although both sole proprietorship enterprises and individual industrial and commercial households have the characteristics of flexible establishment and simple registration procedures, there are still many differences between them, which require investors to consider all aspects and choose appropriate organizational forms according to their own conditions.

Baidu encyclopedia-individual industrial and commercial households