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First of all, what taxes do individual proprietorship enterprises need to pay?

Generally, a sole proprietorship enterprise is a small-scale taxpayer, so it needs to pay VAT. Its collection rate can enjoy the relevant preferential tax rate, which is currently 1%. After the surcharge is collected by half, it is 6% of the VAT (urban construction tax 7%, education surcharge 3%, local education surcharge 2%).

Then there is the income tax of individual proprietorship. Some friends do not know how to pay the income tax of individual proprietorship, and how to pay it?

In fact, the income tax paid by individual proprietorship enterprises is not enterprise income tax, but individual income tax. Because a sole proprietorship enterprise is a private enterprise funded and operated by individuals, it does not belong to the scope of a company and has no legal personality, so it does not pay corporate income tax according to law, and there is no dividend income tax for shareholders.

What is the way of paying the individual income tax (business income) of a sole proprietorship enterprise? It is mainly divided into audit levy and verification levy.

The amount of taxable income shall be calculated based on the total income, expenses and deductions, and then calculated against the progressive tax rate of five levels of excess

In addition, the method of verified collection is much more convenient than that of audit collection, because the verified collection is based on the total invoiced income, regardless of the cost and expense. At present, the taxable rate of verified collection is basically 10%, that is, 10% of the directly verified invoiced amount is taken as the taxable income, and then it is calculated according to the above five level progressive tax rate for excess.

Many enterprises with low input costs can reduce the tax rate of income tax by registering a sole proprietorship enterprise to apply for verification and collection. Secondly, sole proprietorship enterprises do not need to pay individual tax on shareholder dividends when transferring from public to private accounts. Individual proprietorship is also one of the ways of tax planning.

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