With the strengthening of the national tax preferential policies, the country has implemented tax preferential policies in many tax items. Today I tax accountant firm for the individual business tax incentives to do a brief answer.

(1) The annual taxable income of individual industrial and commercial households shall not exceed100On the basis of the current preferential policies, the individual income tax shall be halved.

(2) Individual industrial and commercial businesses can enjoy the tax without distinction.

(3) Individual industrial and commercial households can enjoy the tax when they pay the tax in advance, and their annual taxable income shall be judged temporarily according to the situation up to the end of the period in which the declaration belongs,And in the annual settlement of the annual calculation, more return less compensate.

(4) If an individual industrial or commercial merchant obtains business income from more than two places, it is necessary to merge the annual taxable income of the business income of an individual industrial or commercial merchant, recalculate the amount of tax deduction or exemption, and refund more than supplement.

For example:

Taxpayers Zhang at the same time operating individual industrial and commercial businessesAAnd individual industrial and commercial enterprisesBAnd the annual taxable income is respectively70Wanwa60Ten thousand yuan.

1.Pre-payment declaration:

AIndividual industrial and commercial households pay individual income tax in advance=(70*35%-6.55)*50%=8.975Ten thousand yuan

BIndividual industrial and commercial households pay individual income tax in advance=(60*35%-6.55)*50%=7.225Ten thousand yuan 

2.Annual remittance declaration:

Zhang in the annual summary of tax returns, can enjoy the halved individual income tax policy of taxable income100Ten thousand yuan.

Reduce personal income tax=(100*35%-6.55)*50%=14.225Ten thousand yuan

Zhang Mou business income settlement declaration tax=(70+60)*35%-6.5-14.225=24.775Ten thousand yuan

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