How much is the turnover of self-employed households without tax?

Self-employed individuals whose monthly sales do not exceed 20,000 yuan are exempt from value-added tax.

Individual industrial and commercial households pay taxes as follows:

1 20,000 yuan tax exemption, which refers to enterprises or non-enterprise units; Taxes are VAT and business tax. For self-employed, the threshold provisions apply; The scope of the business tax threshold is as follows: the monthly turnover is 5000-20000 yuan if the tax is paid on time; The turnover for each tax payment is 300-500 yuan. The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to actual conditions and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record;

2. Individual industrial and commercial households will also involve personal income tax, which is applicable to the income from production and operation of individual industrial and commercial households. If the audit collection, if it is a loss, you don't have to pay; If the levy is approved, it will be paid according to the quota approved by the tax authorities, which has nothing to do with the actual profit and loss. Because there is no account, it will not reflect the actual profit and loss;

3. If the business tax does not reach the threshold, the urban maintenance and construction tax, education surcharge and other additional taxes shall be reduced or exempted; If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, urban construction tax and education surcharge;

4. If the business site is owned by itself, it involves property tax and land use tax. If it is a lease, it will involve stamp duty; The tax authorities generally implement a regular quota for individual industrial and commercial households, which is to give you a month's tax payable according to the region, lot, area and equipment.

How to calculate the tax rate?

The personal income tax exemption amount is 5000 yuan, and the specific calculation formula for paying individual tax is: monthly taxable income = pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law; Tax amount = monthly taxable income * tax rate-quick deduction.

Special deductions include basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund. ; Special additional deductions include children's education, continuing education, housing loan interest or housing rent, support for the elderly and serious medical expenses, and other deductions determined according to law include donations. Other deductions determined according to law include donations, etc.

Among them, the monthly deduction standard of housing loan interest is 1000 yuan, and the longest deduction time is 240 months, which can be deducted by one or both spouses in proportion; The deduction standard of housing rent is from 800 yuan to 1500 yuan per month. Different cities have different deduction standards, which are generally divided according to the population of the city.

The collection scope of personal income tax includes wages, salaries, royalties, business income, labor remuneration, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC).

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.