3138 self-employed individuals were terminated their regular quotas, and all of them were changed to audit collection. The tax bureau made it clear: Cancel the approved collection! Self-employed individuals who have not yet established accounts should pay attention, and hurry up to establish accounts to prevent sudden inspections by the tax bureau.
End regular quota!
will be changed to audit collection!
Dongying Taxation Bureau of Shandong Province issued the "Notice on the Delivery of Tax Documents from the Dongying Economic and Technological Development Zone Taxation Bureau of the State Administration of Taxation". collection. The announcement also sent a signal to the society: the approved collection may withdraw from the stage of history, and the self-employed will no longer be a tool for tax avoidance.
In recent years, relevant departments have been promoting the reform of self-employed management methods. For the self-employed tax system, they have promoted the transformation from the original approved collection to audit collection. Let's briefly understand the approved collection of self-employed individuals, and the question of whether self-employed individuals need to create an account and ?
About the approved collection of self-employed
The common approved collection of self-employed mainly includes regular quota collection, approved supplementary tax rate, and approved taxable income rate collection. See the figure below for details:
Note: The relevant data of industries in each region are different, and the conversion depends on the actual local conditions.
In our country, for a long time, small-scale self-employed individuals have been taxed on a regular and fixed basis. Next, we will focus on regular fixed quota collection.
Regular fixed amount collection means to put it bluntly, the tax bureau approves various tax amounts for a period of time, and taxpayers use this to pay taxes in installments. During this period, if there is a major change in business, the fixed tax amount will also be adjusted. If there is a major change, the fixed tax will not be adjusted.
In 2022, many places have introduced policies, and those with a monthly operating income of 100,000 yuan or less do not need to pay personal income tax.
Although this can simplify the declaration, there are many disadvantages in this method of regular quota collection.
Regular quota collection
There are three major risks
The current series of measures of the state are all promoting the change from approved collection to audit collection. . However, according to the " Collection and Administration Law ", all self-employed individuals must create accounts!
Self-employed do not need to create an account?
Big mistake!
The "Law on Collection and Management" clearly stipulates that all self-employed individuals need to create accounts. As long as some can be simple accounts, some can be double-entry accounts.
Under what circumstances should a simple account be created? What conditions are required to establish a double-entry account?
1、需要建立简易账的主体：
符合下列情形之一的个体工商户，应当设置简易账，并积极创造条件设置复式账：
2、需要建立复式账的主体
设置简易账的个体工商户应当Set up operating income account, operating expense account, commodity (material) purchase account, inventory commodity (material) inventory sheet and profit statement, record and reflect production and operation conditions in the form of income and expenditure, and perform simple accounting.
1, business revenue and expenditure account
operation management, record complete business revenue and expenditure status, is the core account book of individual industrial and commercial households business management.
2, commodity (material) purchase, sale and storage account
asset management, record the purchase, sale and storage of all goods.
3, current accounts
current account management, record receivable and payable creditor's rights and debts in the course of operation.
4, Inventory commodity (material) inventory list
Asset management, regularly review the actual status of assets to ensure asset safety.
5, operating profit statement
management of operating results, prepare regular operating management reports, and understand the actual operating results.
6, revenue and expenditure voucher paste book
original document management, which is convenient for the standard preservation and storage of transaction documents in business operations.
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