个体户注意！免税额度用完怎么办？超额部分这样纳税

Core Points - Individual businesses in China face various tax obligations based on their annual sales, with specific thresholds determining tax rates and exemptions [1][3] - The value-added tax (VAT) system categorizes businesses into different groups based on sales volume, affecting their tax rates and eligibility for exemptions [1][3] - Personal income tax can vary significantly depending on the accounting method used, with options for both bookkeeping and fixed assessments available to small businesses [3][4] - Local government policies may offer additional tax incentives, allowing businesses to significantly reduce their overall tax burden [3][4] Group 1: Value-Added Tax (VAT) - Businesses with annual sales of up to 1.2 million yuan are generally exempt from VAT, provided they do not exceed monthly sales limits [1] - For sales between 1.2 million and 5 million yuan, businesses are classified as small-scale taxpayers and benefit from a reduced VAT rate of 1% [1] - Businesses exceeding 5 million yuan in sales are classified as general taxpayers, facing VAT rates between 6% and 13%, but can deduct input VAT [1] Group 2: Additional Taxes - Additional taxes follow the VAT structure, with exemptions available if VAT is not applicable [1] - If VAT is due, additional taxes can be halved under current policies [1] Group 3: Personal Income Tax - Personal income tax is assessed based on the accounting method, with progressive rates from 5% to 35% for businesses using bookkeeping [3] - Small businesses with incomplete records may be subject to fixed tax assessments, which can be more favorable [3] Group 4: Local Policy Incentives - Certain regions offer special tax incentives, such as full exemptions for individual businesses with monthly sales below specified thresholds [4] - For larger individual businesses, personal income tax rates can be as low as 0.5% to 1%, significantly lowering overall tax burdens [4]