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问题
个体工商户每年怎么交税
释义
1、销售商品的缴纳3%增值税,提供服务的缴纳5%营业税。
2、同时按缴纳的增值税和营业税之和缴纳城建税、教育费附加。
3、还有就是缴纳2%左右的个人所得税了。
4、如果月收入在5000元以下的,是免征增值税或营业税,城建税、教育费附加也免征。
个体工商户是需要交纳个人所得税的,个体工商户在取得经营所得后,按年计算个人所得税,适用5%~35%的超额累进税率,在月度或者季度终了后十五日内向税务机关报送纳税申报表,并预缴税款,在取得所得的次年的三月三十一日前办理汇算清缴。
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