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  3. 學習啦>創業指南>財務知識>《身為個體戶所需要掌握的稅收知識》正文

    身為個體戶所需要掌握的稅收知識

    時間:2019-07-29 11:07:38本文內容及圖片來源于讀者投稿,如有侵權請聯系xuexila888@qq.com 鎮圳 我要投稿

      稅務是稅收事務工作的簡稱。有廣義和狹義之分。廣義稅務是泛指以國家政治權力為依據的稅收,參與國民收入分配全過程中的各項工作,包括稅收方針政策的研究、制定、宣傳、貫徹、執行工作; 稅收法律制度的建立、調整、修訂、改革、完善、宣傳、解釋、咨詢、執行工作;狹義稅務一般是指稅收的征收與管理工作。下面是小編為大家收集的關于身為個體戶所需要掌握的稅收知識。希望可以幫助大家。

    身為個體戶所需要掌握的稅收知識

      No.1個體工商戶需要交企業所得稅嗎?

      答:根據《個體工商戶個人所得稅計稅辦法》(國家稅務總局令第35號)第四條規定:

      “ 個體工商戶以業主為個人所得稅納稅義務人。”因此,個體工商戶不繳納企業所得稅。

      No.2個體戶可以登記為一般納稅人嗎?

      答:可以。

      個體工商戶會計核算健全,能夠提供準確稅務資料的,可以向主管稅務機關辦理一般納稅人登記。

      No.3未達起征點的個體戶若已達起征點怎么辦?

      答:根據《國家稅務總局關于個體工商戶定期定額征收管理有關問題的通知》(國稅發〔2006〕183號)第六條規定:

      “未達到起征點的定期定額戶月實際經營額達到起征點,應當在納稅期限內辦理納稅申報手續,并繳納稅款。未達到起征點的定期定額戶連續三個月達到起征點,應當向稅務機關申報,提請重新核定定額。稅務機關應當按照《辦法》有關規定重新核定定額,并下達《核定定額通知書》。”

      No.4定額執行期的期限是多少?

      答:根據《個體工商戶稅收定期定額征收管理辦法》(國家稅務總局令第16號)第五條規定:

      “ 定額執行期的具體期限由省稅務機關確定,但最長不得超過一年。定額執行期是指稅務機關核定后執行的第一個納稅期至最后一個納稅期。”

      No.5定期定額納稅人的納稅申報和稅款繳納方式是如何規定的?

      答:根據《國家稅務總局關于合理簡并納稅人申報繳稅次數的公告》(國家稅務總局公告2016年第6號)規定:

      “四、對于采取簡易申報方式的定期定額戶,在規定期限內通過財稅庫銀電子繳稅系統批量扣稅或委托銀行扣繳核定稅款的,當期可不辦理申報手續,實行以繳代報。”

      No.6個體工商戶需要建賬嗎?

      答:《個體工商戶建賬管理暫行辦法》(國家稅務總局令第17號)規定:

      “凡從事生產、經營并有固定生產、經營場所的個體工商戶,都應當按照法律、行政法規和本辦法的規定設置、使用和保管賬簿及憑證,并根據合法、有效憑證記賬核算。稅務機關應同時采取有效措施,鞏固已有建賬成果,積極引導個體工商戶建立健全賬簿,正確進行核算,如實申報納稅。

      符合下列情形之一的個體工商戶,應當設置復式賬:

      (一)注冊資金在20萬元以上的。

      (二)銷售增值稅應稅勞務的納稅人或營業稅納稅人月銷售(營業)額在40000元以上;從事貨物生產的增值稅納稅人月銷售額在60000元以上;從事貨物批發或零售的增值稅納稅人月銷售額在80000元以上的。

      (三)省稅務機關確定應設置復式賬的其他情形。

      符合下列情形之一的個體工商戶,應當設置簡易賬,并積極創造條件設置復式賬:

      (一)注冊資金在10萬元以上20萬元以下的。

      (二)銷售增值稅應稅勞務的納稅人或營業稅納稅人月銷售(營業)額在15000元至40000元;從事貨物生產的增值稅納稅人月銷售額在30000元至60000元;從事貨物批發或零售的增值稅納稅人月銷售額在40000元至80000元的。

      (三)省稅務機關確定應當設置簡易賬的其他情形。

      達不到上述建賬標準的個體工商戶,經縣以上稅務機關批準,可按照稅收征管法的規定,建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。


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    2.個體工商戶需要申報納稅嗎

    3.個體工商戶稅務申報流程是怎樣的

    4.精選稅務所個人年終工作總結文本5篇

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