On October 9, 65438/kloc-0, the two departments issued the value-added tax policy for small-scale taxpayers in 2023, clarifying that small-scale taxpayers should apply taxable sales income at the rate of 3% and levy value-added tax at the rate of 1%. The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. If the monthly sales amount is less than 654.38+10,000, the value-added tax shall be exempted. Regular tickets are required, of course. To put it simply, in 2023, the special VAT rate of small-scale taxpayers is 1%, while the monthly VAT rate of general taxpayers is less than 1 10,000, and more than 1%.

For self-employed individuals established in the park, in addition to the value-added tax policy, they can also enjoy the approved tax collection policy. The approved tax amount is 1%-3%, and the approved tax amount is different in different industries. The approved tax for wholesale and retail is 1%, the approved tax for service industry is 2%, and the approved tax for construction industry is 3%. The tax rate src = "EJ45NewHKCyarcan6Hn6B+SvrawlTQVY2+Ji5WJD 0Kurhwr6J14LQQW1QYSA7K3D5fJecolwnny1BGRWTTZKYPYVFKU9A+AK666 For example, the annual turnover of an individual service industry is 5000.

VAT: 5 million/(1+1%) *1%=1ten thousand.

Additional tax RMB 10,000 ×6% = RMB 10,000 (halved)

Individual tax: 5 million/(1+1%) *1%=1ten thousand (approved collection).