1. Various incomes obtained by self-employed individuals in production and operation and activities related to production and operation, including commodity (product) sales income, operating income, labor service income, project price income, property rental or transfer income, interest income, other business income and non-business income. Collection methods can be divided into audit collection and regular quota collection.

2. 1. If individual industrial and commercial households collect taxes through auditing, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. Personal income tax is calculated and paid according to the excessive progressive tax rate of 5% to 35%. The wages of individual owners are not deducted as costs, but the living expenses can be deducted by 42,000 yuan every year.

2.2. If the individual income tax is levied on a regular basis, the taxable income and the taxable amount shall be calculated according to the taxable income rate of the industry, and the formula is as follows:

Annual taxable income = annual sales income × taxable income (determined by the tax bureau, different industries)

Annual tax payable = annual taxable income × applicable tax rate-quick deduction

Monthly tax payable = annual tax payable/12