What taxes do operating companies and self-employed individuals have to pay according to regulations? How to pay? Do you pay once a month? Is it national tax or local tax? Please tell me separately. T

What taxes do operating companies and self-employed individuals have to pay according to regulations? How to pay? Do you pay once a month? Is it national tax or local tax? Please tell me separately. Thank you. Individual garment factories belong to the service industry of individual industrial and commercial households. It belongs to paying taxes once a month, which is generally recognized as approved collection. Generally speaking, the self-employed belong to the service industry, and the main tax is business tax, which is levied according to the approved tax method:

First, audit collection

1, main tax: pay 5% business tax according to income.

2. Additional taxes and fees

(1) Urban construction tax is paid at 7% of the paid business tax;

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

3. Pay 20% personal income tax according to the distributed dividends.

Second, the tax authorities that have approved the collection generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.

If the monthly income is less than 5,000 yuan, business tax, urban construction tax and education surcharge shall be exempted.

In addition:

The business address can be registered in your own home, but you must provide proof of property rights.

Your business only involves local taxes, and you don't need to go to the national tax. The business scope does not need fire registration, and the self-employed are not strict with the accounts.