税收政策，税收园区，更多详情了解公众号：节税宝典。 个体工商户免税额度是多少？超了咋交？ 2. 附加税 通常，个体工商户是以一个自然人或者家庭的形式组成，由于其灵活性和低门槛，以及自主决定权较大，而成为了众多创业者的首选。 然而，随着业务的发展，税收问题逐渐成为个体户老板们关注的焦点，比如销售额在多少需要交税，税率是多少？ 一、销售额门槛：120万与500万成关键分界线 1.增值税 · 附加税本身是依附增值税缴纳的税种，若增值税免征为0，则无需缴纳附加税；若超过免税额度后，目前可享受"六税两费"减半征收政策，按照增值税的 6%缴纳。 3. 个人经营所得税 （1）查账征收：适用于有健全的账簿，完整的资料凭证，能够精准核算利润的个体户，采用五级超额累进税率（5%-35%），但目前年应纳税所得额≤200 万元的部分可享受减半征收。 （1）年销售额≤120万元：若季度销售额未超过30万元（月均10万元），且开具增值税普通发票，可免征增值税。 （2）120万元＜年销售额≤500万元：需缴纳增值税，但原本适用3%征收率的应税销售收入，目前减按1%征收。 （3）年销售额＞500万元：自动转为一般纳税人，适用6%-13%标准 ...

Core Viewpoint - The article provides a comprehensive overview of tax policies and common pitfalls for small-scale taxpayers, particularly focusing on value-added tax (VAT) exemptions and the correct reporting of income [11][12][14]. Group 1: VAT Exemption Policies - Small-scale taxpayers are exempt from VAT if their quarterly sales do not exceed 300,000 yuan [11]. - Non-taxable income does not count towards the VAT exemption sales limit, such as administrative fees or interest income [12]. - The exemption sales amount refers to the income excluding VAT, requiring taxpayers to separate tax-inclusive income into tax-exclusive amounts for compliance [13]. Group 2: Reporting Requirements - Exemptions do not equate to exemption from reporting; small-scale taxpayers must still declare their exempt sales [14]. - All income must be accurately reported, including both invoiced and non-invoiced sales, to avoid risks of tax evasion [15]. - Sales revenue from issuing special VAT invoices does not qualify for the VAT exemption, and such sales must be included in total sales calculations [18]. Group 3: Handling Exceeding Sales - If a small-scale taxpayer's sales exceed the exemption threshold, they must calculate VAT on the entire taxable sales amount, not just the excess [19]. - When assessing eligibility for VAT exemption, all taxable sales activities must be aggregated, including sales of goods, services, and real estate [21]. Group 4: Labor Dispatch Expenditures - Expenditures for labor dispatch employees can be categorized based on payment agreements; payments to dispatch companies are labor costs, while direct payments to employees are considered salary expenses [26][28]. - Companies must obtain tax deduction certificates for expenditures to calculate taxable income accurately [31].

可可可以以以以oooorrrr不不不不可可可可以以以以 个体工商户如何合规适用税收政策、正确享受税收优惠？5问5答，跟着小编一起来了解一下吧！ 问 题 1 欢迎扫描下方二维码关注： 属于小规模纳税人的个体工商户，可以开具增值税专用发票吗？ 可以。 根据《国家税务总局关于增值税发票管理等有关事项的公告》（国家税务总局公告2019年第33号）第五条规定，增值 税小规模纳税人（其他个人除外）发生增值税应税行为，需要开具增值税专用发票的，可以自愿使用增值税发票管理系统自行开 具。选择自行开具增值税专用发票的小规模纳税人，税务机关不再为其代开增值税专用发票。 问 题 2 个体工商户已按规定享受了其他优惠政策，还可以继续享受"六税两费"减免优惠吗？ 可以。 根据《财政部 税务总局关于进一步支持小微企业和个体工商户发展有关税费政策的公告》（财政部 税务总局公告2023 年第12号）第四条规定，增值税小规模纳税人、小型微利企业和个体工商户已依法享受资源税、城市维护建设税、房产税、城镇 土地使用税、印花税、耕地占用税、教育费附加、地方教育附加等其他优惠政策的，可叠加享受"六税两费"优惠政策。 问 题 3 从两处以上取得经营所得 ...