In the field of Taxation, natural persons also belong to the subject of taxation.
They must be small-scale taxpayers.
Units and individual industrial and commercial households whose annual taxable sales exceed the specified standards but do not often have taxable behavior can choose According to small-scale taxpayers.
Units refer to enterprises, administrative units, institutions, military units, social organizations and other units.
Pro, which do you think is more scientific? Shenzhen taxation individual contracting project Invoicing tax rate message time: June 9, 2020 consulting object Shenzhen Taxation Bureau question content Hello, excuse me, I want to ask some questions: if an individual has no tax registration and needs to issue a project invoice for a contracted project, how much tax should he pay? State Administration of Taxation Shenzhen Taxation Bureau reply time 2020-06-10 reply content State Administration of Taxation Shenzhen Taxation Bureau 12366 call center reply: Hello! We have received your questions, and now we reply to the information you provided as follows: 1 According to Article 1 of the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot of replacing business tax with value-added tax (CS [2016] No.
Article 16 the collection rate of value-added tax is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of taxation; 2、 According to the announcement of the Ministry of Finance and the State Administration of Taxation on the value-added tax policy supporting individual industrial and commercial households to resume work (Announcement No.
According to the notice of the Ministry of Finance and the State Administration of Taxation on implementing the inclusive tax reduction and exemption policy for small and micro enterprises (CS [2019] No.
The former is considered by the housing and construction department, and the latter is considered by the tax department.
According to the individual income tax law of the people’s Republic of China Article 9 for individual income tax, the income earner shall be the taxpayer, and the unit or individual paying the income shall be the withholding agent.
(currently extended to December 31, 2021) 3.
Individuals refer to individual workers, merchants and other individuals.
Otherwise, the Contractor shall be the taxpayer.
individual withholding and prepayment methods of residents （2） Taxable income: income from remuneration for labor services, remuneration for manuscripts and royalties.
The provision of construction services by individuals involves two major issues: whether they violate construction laws and regulations and how to pay taxes.
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Some tax authorities believe that individual income from providing construction services should be subject to individual income tax according to “income from labor remuneration”; Some tax authorities believe that individual income from providing construction services can be subject to individual income tax according to “business income”.
The income from remuneration for labor services shall be subject to an excess progressive withholding rate of 20% to 40% (see Annex 2 Table 2 of individual income tax withholding rate) ）, a 20% proportional withholding rate is applicable to income from royalties and royalties..
4.
At present, it can be made clear that regardless of whether you comply with the construction laws and regulations, you have not run away from paying the tax.
Article 3 taxpayers are divided into general taxpayers and small-scale taxpayers.
13) III.
Article 2 Where an unit operates by means of contracting, leasing or affiliation, the Contractor shall , lessee If the affiliated party (hereinafter referred to as the Contractor) operates in the name of the employer, the lessor and the affiliated party (hereinafter referred to as the employer) and the employer bears relevant legal liabilities, the employer shall be the taxpayer.
And the announcement of the State Administration of Taxation on several issues related to the connection between the collection and management of the full implementation of the new individual income tax law (Announcement No.
13, 2020 of the Ministry of Finance and the State Administration of Taxation), from March 1 to May 31, 2020, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the central government, except Hubei Province, shall apply the taxable sales income with a collection rate of 3% and levy the value-added tax at a reduced collection rate of 1% Announcement of the Ministry of Finance and the State Administration of Taxation on extending the implementation period of value-added tax reduction and exemption policies for small-scale taxpayers (Announcement No.
If the income is based on labor remuneration, the construction enterprise shall withhold and pay in advance at the withholding rate of 20% – 40%.
In terms of income tax, there is a big controversy.
Other individuals whose annual taxable sales exceed the specified standards are not ordinary taxpayers.
24 of the Ministry of Finance and the State Administration of Taxation in 2020), the implementation period of the preferential tax policies specified in this paper is extended to December 31, 2020.
determined by the people’s governments of provinces, autonomous regions and municipalities directly under the central government according to the actual situation of the region and the needs of macro-control, small-scale VAT taxpayers can reduce resource tax, urban maintenance and construction tax, real estate tax, urban land use tax and stamp tax within 50% (excluding stamp duty on securities transactions), cultivated land occupation tax, education surcharge and local education surcharge.
During the period of epidemic prevention and control, they can enjoy tax treatment of 1% or tax exemption.
36), services, intangible assets or real estate are sold within the territory of the people’s Republic of China (hereinafter referred to as the territory) Units and individuals (hereinafter referred to as taxable acts) are value-added tax taxpayers and shall pay value-added tax in accordance with these measures without paying business tax.
They pay value-added tax at a collection rate of 3%.
There is little controversy about value-added tax.
Today I share two different views on the caliber of tax authorities.
The amount of each income shall be taken as the withholding taxable income.
The annual value-added tax sales of taxable acts (hereinafter referred to as taxable sales) taxpayers who exceed the standards set by the Ministry of Finance and the State Administration of taxation are ordinary taxpayers, and taxpayers who do not exceed the specified standards are small-scale taxpayers.
Before June 30 of the next year, the individual shall also be included in the final settlement of comprehensive income; If it is based on operating income, at present, most provinces and cities adopt the approved collection rate, such as 1.5%, and taxpayers do not need to make final settlement.
56 of the State Administration of Taxation in 2018) I.
