NSIC | Preferential IIT Policies for Individual Businesses

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本期主题：个体工商户应纳税所得不超过 100 万元部分个人所得税减半征收

Topic of this passage: A 50% Individual Income Tax reduction may be applied to the first one million yuan of annual taxable income derived by individual industrial and commercial households

关键字：个体工商户 个人所得税  减半征收

Keywords: individual industrial and commercial households, individual income tax (IIT), tax reduction 

全文字数：中文约1100字

Length of the passage: English (about 750 words)

阅读预计时间：4分钟

Estimated time for reading: 4 minutes

大姨的烦恼要从五一开始说起

My aunt's worry started from May Day

享受主体

The Object of the Policy

个体工商户

individual industrial and commercial households

点此查看详情

这里所称个体工商户包括：

The “individual industrial and commercial households” include:

(一)依法取得个体工商户营业执照，从事生产经营的个体工商户；

(二)经政府有关部门批准，从事办学、医疗、咨询等有偿服务活动的个人;

(三)其他从事个体生产、经营的个人。

1. Individual businesses engaged in production and business operation who have obtained individual business licenses in accordance with relevant laws

2. Individuals who, with the approval of relevant government departments, engage in educating, medical caring, consulting and other paid services

3. Other individuals engaged in individual production and business operation

优惠内容

The Content of the Policy

2021 年 1 月 1 日至 2022 年 12 月 31 日对个体工商户 经营所得年应纳税所得额不超过 100 万元的部分，在现行优惠政策基础上，再减半征收个人所得税。

From January 1, 2021 to December 31, 2022, on the basis of the current preferential policy, individual income tax will be halved for the part of annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan.

操作流程

Policy Interpretation

享受方式

The way to enjoy the policy

个体工商户在预缴税款时即可享受，其年应纳税所得额暂按截至本期申报所属期末的情况进行判断,并在年度汇算清缴时按年计算、多退少补。

Individual industrial and commercial households can enjoy it when they pre-pay IIT as their annual taxable income is temporarily judged according to the situation up to the end of the declaration period. When the annual settlement is made, any excess payment shall be refunded and deficiency shall be repaid.

无论是查账征收还是核定征收，都可以享受！无需备案哟！

All the individual industrial and commercial households either through audit collection or approved collection can enjoy this policy!    Putting on record is unnecessary!

减免多少

The calculation

减免税额=（个体工商户经营所得应纳税所得额不超过100万元部分的应纳税额-其他政策减免税额×个体工商户经营所得应纳税所得额不超过100万元部分÷经营所得应纳税所得额）×（1-50%）。

Tax deduction = (the amount of tax payable on the part of taxable income of individual industrial and commercial households that does not exceed 1 million yuan - tax deductions based on other policies × the part of taxable income of individual industrial and commercial households that does not exceed 1 million yuan ÷ the total taxable income of individual industrial and commercial households) × (1-50%)

特别说明

Further Explanation

2021年1月1日至《国家税务总局关于落实支持小型微利企业和个体工商户发展所得税优惠政策有关事项的公告》（2021 年第 8 号）发布前，个体工商户已经缴纳经营所得个人所得税的，可自动抵减以后月份的税款，当年抵减不完的可在汇算清缴时办理退税；也可直接申请退还应减免的税款。

From January 1, 2021 to the issuance date of “Announcement on the Implementation of the Preferential Income Tax Policies for Supporting Small and Micro Enterprises and Individual Industrial and Commercial Households” (State Administration of Taxation, Document No.8, 2021), individual industrial and commercial households that had paid the individual income tax can automatically offset the tax of the following months. If the paid tax amount is more than the tax to be offset in the current year, the rest can be refunded when the annual settlement is made. Individual industrial and commercial households can also apply for a tax refund directly.

向上滑动阅览对话

原来如此。那大姨今年赚了8万元，能少交多少税呢？

Amazing! If I earn 80,000 yuan this year, how much tax can be reduced?

如果渔摊没有其他收入和扣除，应纳税所得额就是8万，没有超过100万的情况，是全部享受个体工商户经营所得减半征收个人所得税政策的，减免税额为（80000×10%-1500）×（1-50%）=3250元

If there is no other income and deductions, your taxable income for this year is 80,000 yuan, which does not exceed 1 million yuan. In such case, all the taxable income can enjoy the policy of halving the individual income tax of Individual industrial and commercial households. The tax deduction is (80000×10%-1500) × (1-50%) =3250 yuan.

那如果今年赚了120万元，超过了100万元，那又减免多少呢？

So, if I earn 1.2 million yuan this year, how much tax can be reduced?

120万元，超过100万元 ，那减免税额为=[(1000000×35%-65500)×(1-50%)=142250元。

In this case, the tax deduction shall be [(1000000×35%-65500) × (1-50%) =142250 yuan.

那还真是少交了很多呢！国家可真是有为我们老百姓办实事、解决难题呀！

That helps a lot! Our government is really doing practical things and solving problems for its people!

注 / Note

#个体工商户的生产、经营所得，以每一纳税年度的收入总额，减除成本、费用、税金、损失、其他支出以及允许弥补的以前年度亏损后的余额，为应纳税所得额。

#For the income from production and business operation of Individual industrial and commercial households, the taxable income amount shall be the balance of the total annual income after deducting costs, expenses, taxes, losses and other expenditures and the losses allowed to be made up for in the previous year.

【政策依据】

1.《财政部 税务总局关于实施小微企业和个体工商户所得税优惠政策的公告》（2021 年第 12 号）

2.《国家税务总局关于落实支持小型微利企业和个体工商户发展所得税优惠政策有关事项的公告》（2021 年第 8 号）

 

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