saw a tax document service announcement issued by the tax bureau, saying that 3,138 self-employed individuals were terminated regular fixed quota collection, and all were changed to audit collection.
In the past few years, we have been promoting the reform of self-employed management methods, specifically improving the tax system for self-employed individuals, and promoting the transformation from verification to auditing.
Today we are here to briefly talk with you about the approved collection of self-employed individuals.
As we all know, for a long time, most of the small-scale self-employed have adopted fixed fixed taxation. This method is simple, convenient and efficient, but there are some disadvantages. Sometimes the
quota cannot fully and accurately reflect the actual operating conditions of self-employed individuals, which may cause loss of national tax sources. With the drastic simplification of the reporting process and the application of various data, in order to ensure the fairness of taxation, it is inevitable to gradually cancel the approval of self-employed individuals.
Especially with the arrival of the fourth phase of the Golden Tax and the in-depth application of big data and sharing mechanisms, this process may be accelerated. This is not the focus of this article, and I will not go into depth. Next, I will talk to you about the content related to the approved collection of self-employed individuals.
Common approved collection of self-employed mainly includes regular quota collection, collection of approved taxable income rate and approved supplementary collection rate. The details are shown in the following table:
The relevant data are different in different regions and industries. We will focus on telling you about the most common regular quota collection.
To put it simply, regular quota collection means that the tax bureau approves various tax amounts for a period of time, and then taxpayers pay taxes in installments. Generally, within this period, if there is no major business change, the fixed tax will not be adjusted.
According to the latest policies issued by some places in 2022, in many places, the additional tax rate is 0 for less than 100,000 yuan, that is, monthly operating income of 100,000 yuan or less does not need to pay personal income tax.
It is simpler and more convenient to operate. It is a direct and simple declaration, and the tax bureau directly deducts the tax from the bank account. However, this regular quota collection method has great risks, including:
1, long-term non-adjustment of the quota, resulting in loss of tax revenue.
In many cases, a quota will last for a long time, which will cause tax losses to a certain extent.
2. Many regular quota accounts do not open accounts directly, which leads to risks.
According to regulations, all self-employed individuals need to create accounts, but some are simple accounts and some are double-entry accounts. If you do not have the ability to create an account, you can find a professional person or organization to do it. But many fixed fixed accounts think that they don't need to open an account. The following table is the requirements for various account creation , you can refer to:
3, it is easy to breed illegal activities using self-employed false opening.
Many companies set up a bunch of self-employed individuals specially, and use self-employed false openings to offset costs, thereby paying less corporate tax. But the risk of false opening is really huge, and the gain outweighs the loss, so everyone must stay away.
Under these risks, the management of self-employed approved collection is becoming more and more strict. With the reduction and improvement of various reporting methods, it is believed that when the time is ripe, the approved collection of self-employed individuals will be completely cancelled.
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