4zhvml8 发表于 2024-7-14 13:51:25

个体户的个税征收有哪几种方式?


    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">1、<span style="color: black;">定时</span>定额征收:</strong><span style="color: black;">便是</span>固定个人生产经营个税的税率。<span style="color: black;">日前</span>季度不超30万、年度不超120万免税,超过部分按1%增值税,个税1%,税负率仅为2%,<span style="color: black;">没</span>需准备成本<span style="color: black;">花费</span>票;</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">2、核定征收率征收:</strong><span style="color: black;">按照</span>核定征收率征收,<span style="color: black;">没</span>免税额;<span style="color: black;">能够</span>开专票,任何开票都要交税。<span style="color: black;">能够</span><span style="color: black;">不消</span>成本票,例如服务行业10%征收率;</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">3、查账征收:</strong><span style="color: black;">按照</span>应纳税额乘以税率扣除数计算征收;有<span style="color: black;">必定</span>免税额,可开专票。个税按正常利润缴纳,税负率为5%-35%。</p>
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情迷布拉格 发表于 2024-8-25 14:16:18

这篇文章真的让我受益匪浅,外链发布感谢分享!
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