Do self-employed people have to pay taxes when they apply for business licenses?

Individual industrial and commercial households need to pay taxes.

Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax:

First, levy audit

1, and pay 5% business tax according to operating 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;

(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

Two, individual industrial and commercial households tax standards

1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.

3. There is about 2% personal income tax.

4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

Extended data:

The definition of self-employed families includes:

(a) in accordance with the provisions of the General Principles of the Civil Law and the Interim Regulations on the Administration of Individual Industrial and Commercial Households in Urban and Rural Areas, individual industrial and commercial households registered with the administrative authorities for industry and commerce at all levels and obtained business licenses.

(2) A private non-enterprise unit that has been approved and registered by the civil affairs department of the State Council and the civil affairs department of the local people's government at or above the county level, and received the Registration Certificate of Private Non-enterprise Unit (Partnership) or the Registration Certificate of Private Non-enterprise Unit (Individual) according to the Provisional Regulations on the Registration Management of Private Non-enterprise Units.

(three) urban and rural individual business units that have not obtained a business license but are actually engaged in individual business activities. However, it does not include some part-time industrial and commercial activities carried out by peasant families to assist labor or use slack time.

References:

Baidu encyclopedia: individual industrial and commercial households pay taxes