针对抖音个体户,大家也需要严格遵守平台的规则,弄清楚抖音的个体工商户应该要怎么交税,另外也要弄清楚个体工商户的处理方法
1、增值税方面
查账征收的个体工商户和企业一样,他的纳税期限可以按月申报,也可以按季进行申报。
如果按月申报,他就可以享受每月10万元的销售额免征增值税的优惠,如果按季申报他就可以享受累计30万销售额的优惠政策。
现在政策也明确了,申报的期限可以自己选择,估计多数查账征收的个体户会选择按季征收,这样可以享受最高每个季度30万的销售收入税收优惠。
定期定额征收的个体工商户有一个很大的劣势,就是不能选择按季征收,只能按月进行定期定额征收,这样它只能享受每月10万元的销售额税收优惠。
2、消费税方面
如果个体户在境内从事生产、委托加工或者进口应税消费品,那么就需要交纳消费税,而缴纳消费税方面没有什么税收优惠,根据相应的税率来计算缴纳,而且不能实行定期定额征收。
3、城市维护建设税,教育费附加和地方教育费附加
这个”一税两费”,它的计税依据是根据增值税和消费税的税款来进行计算缴纳的。如果个体户实在城市市区、县城和建制镇,那么需要缴纳城市维护建设税和两个附加。
不过如果个体户享受了税收优惠而没有产生增值税的税款,那么相应的城建税和附加也没有了继续依据,也就不交纳了。不过如果有消费税的应税消费品收入那么这三个税收就不能享受优惠啦。
4、个人所得税方面
个体户需要按照经营所得来征收个人所得税,适用5%-35%的税率。具体操作来说,各省略有不同。查账征收的按实征收,每月扣除标准按全国标准是5000元/月
For Douyin self-employed individuals, everyone also needs to strictly abide by the rules of the platform, figure out how Douyin self-employed individuals should pay taxes, and also figure out the handling methods for self-employed individuals
1. Value-added tax
Self-employed individuals subject to audit and collection are the same as enterprises. Their tax filing period can be reported monthly or quarterly.
If they file monthly, they can enjoy the preferential treatment of exemption from value-added tax on sales of 100,000 yuan per month. If they file quarterly, they can enjoy the preferential policy of cumulative sales of 300,000 yuan.
Now the policy is also clear, and the filing period can be chosen by themselves. It is estimated that most self-employed individuals subject to audit and collection will choose to collect taxes quarterly, so that they can enjoy the highest sales income tax preference of 300,000 yuan per quarter.
There is a big disadvantage for self-employed individuals subject to regular fixed-amount collection, that is, they cannot choose to collect taxes quarterly, but can only collect taxes regularly and monthly, so that they can only enjoy the tax preference of sales of 100,000 yuan per month.
2. Consumption tax
If an individual business engages in production, commissioned processing or import of taxable consumer goods within the country, then it is necessary to pay consumption tax, and there is no tax preference for paying consumption tax. It is calculated and paid according to the corresponding tax rate, and it cannot be levied regularly and at a fixed rate.
3. Urban maintenance and construction tax, education surcharge and local education surcharge
This "one tax and two fees" is calculated and paid based on the tax of value-added tax and consumption tax. If the individual business is in the urban area, county town or town, then it is necessary to pay the urban maintenance and construction tax and two surcharges.
However, if the individual business enjoys tax preferences but does not generate value-added tax, then the corresponding urban construction tax and surcharge will no longer have a basis for continued payment, and will not be paid. However, if there is taxable consumer goods income subject to consumption tax, then these three taxes cannot enjoy preferential treatment.
4. Personal income tax
Individual business owners need to collect personal income tax based on business income, and the applicable tax rate is 5%-35%. In terms of specific operations, each abbreviation is different. The actual amount of tax collected by auditing is collected, and the monthly deduction standard is 5,000 yuan/month according to the national standard.
Twenty percent, taxable income = income - 800 yuan (exempt amount) * 20%. Therefore, self-employed individuals also need to make annual industrial and commercial reports on time. Pay special attention to the fact that self-employed individuals should submit the previous year's report to the registration authority from January 1 to June 30 each year. If the business license has just been opened this year, it is necessary to register the annual industrial and commercial report from January to June of the next year.
Tax filing is a very important matter. In order to ensure that your Douyin personal store is legally operated, you need to file a tax return correctly.
1. Tax selection
First, you need to choose the right tax. For Douyin personal stores, the tax of self-employed individuals (referred to as self-employed individuals) is generally applicable. If your store is operated in the form of a company or enterprise, you need to choose other corresponding taxes.
2. Tax declaration
After the tax selection is determined, you need to file a tax return. There are two main ways to file tax returns for Douyin personal stores:
(1) Offline filing: Go to the local tax bureau to file.
(2) Online filing: You can file online through the electronic tax bureau, mobile APP and other platforms.
3. Bookkeeping and tax reporting
Douyin personal stores need to file tax returns, record monthly income and expenditure, and issue corresponding invoices and receipts. If you are not familiar with bookkeeping operations, you can consult a professional bookkeeping agency.
4. Determine the filing cycle
Self-employed individuals generally file on a quarterly basis, that is, they need to file tax returns before the last day of each month. If your store has a large income, you need to file on a monthly basis.
5. Tax consultation
If you are not familiar with tax issues during the tax filing process, you can consult the local tax bureau or hire a tax accountant for answers.
In general, Douyin personal store tax filing mainly includes tax type selection, tax filing, bookkeeping and tax filing, determination of the filing cycle and tax consultation. To ensure legal operation and smooth finance, it is recommended to consult professionals for guidance.
1. Individuals with an annual income of less than 5 million are self-employed, but if it exceeds 5 million, according to Douyin's rules, self-employed individuals are not allowed, and companies must be general taxpayers.
2. If you receive money from your personal account, you must also declare and pay taxes. If it complies with regulations, such as April 1st to December 31st, the value-added tax is completely exempted, and you only need to pay personal income tax at 5%-35% of your personal production and business income.
If you open a personal store on Douyin and earn income from it, according to tax laws, you need to report these incomes. When reporting taxes, you need to first confirm the tax laws of your country or region, and understand the specific circumstances of the types and tax rates that self-employed operators should pay taxes on. Generally, the taxes for self-employed operators include value-added tax, income tax, business tax, etc.
If you open a Douyin store in China, you need to complete tax registration through the electronic tax bureau website and declare in accordance with regulations.
If you are not sure how to file your tax return, it is recommended that you consult with professionals from your local tax department or accounting firm for advice and guidance.
If you are operating a personal store on Douyin and earning income from it, you need to meet the corresponding tax filing obligations, which depends on the tax laws and regulations of your country or region.
In China, individual business operators need to complete tax returns and pay personal income tax before the end of April each year. The specific process includes:
1. Log in to the website of the State Administration of Taxation, fill out and submit the "Personal Income Tax Return Form", and pay the tax at the same time.
2. If you have any questions, you can consult the local tax authorities or hire a professional tax consultant. At the same time, it is recommended that you keep the relevant financial vouchers and records for inspection.
It should be noted that in order to prevent the occurrence of tax omissions and under-reporting, it is recommended that you consult the local tax authorities before operating, determine your tax obligations and relevant regulations, and make good filing and records.
The above content is for reference only, and specific operations must be carried out in accordance with local tax laws and regulations.