Self-employed individuals are generally small-scale taxpayers and can enjoy preferential policies for small-scale taxpayers. From April 1 day to February 3 1 day, 2022, small-scale taxpayers will be exempted from value-added tax at a reduced rate of 3%. The business with 5% levy rate is still subject to the previous tax exemption policy (monthly sales do not exceed 1.5 million or quarterly sales do not exceed 450,000).

2. Surcharge tax

This year, the state introduced the "six taxes and two fees" reduction policy, and self-employed individuals can enjoy three preferential policies of reducing the surcharge by up to 50% (this policy is only applicable to ordinary taxpayers). For small-scale taxpayers, since such taxpayers are exempt from value-added tax and additional tax, such self-employed individuals can also be exempted from additional tax.

3. Collect personal income tax by half.

Individual industrial and commercial households take the owner as the taxpayer of personal income tax, so individual households do not pay enterprise income tax, but only pay personal income tax according to "operating income". Self-employed individuals can also enjoy the preferential policy of halving personal income tax.

4. Other taxes and fees

From June 65438+1 October1day in 2022 to February 3 1 day in 2024, self-employed individuals can reduce or exempt resource tax, property tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions) and cultivated land occupation tax within 50% of the tax range.