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The author:(作者)qqpublished in(发表于) 2013/11/27 9:16:11 Hainan self-employed income tax threshold for next year increased to 20，000
Haikou, November 26 people NET Hainan window (Feng Xing) on November 19, 2013, local taxation Bureau, Hainan, Hainan Provincial local taxation Bureau issued the circular on approved individual personal income taxes.
Notice reads as follows: according to the People's Republic of China administration of Tax Act and its implementing rules, the self-employed tax is imposed by the fixed regulations (State administration of taxation, the 16th) and the provisional rules on the management of individual businesses Jianzhang (State administration of taxation, the 17th) provisions are imposed on individual businesses approved the imposition of a personal income tax rate notices are as follows: effective January 1, 2014, will be the Approved by the Hainan Provincial Bureau of local taxes on relevant issues concerning the individual income tax is imposed by the individual production operations Bulletin (2011) taxpayers under the article "taxable income does not exceed 15,000 yuan/month, levy rate of 0" amended to "taxable income of less than 20,000 yuan/month, levy rate of 0 per cent".
It is understood that the current large number of individually-owned businesses, the vast majority of programmes for middle-and low-income groups, to promote economic development, promoting market prosperity and expanding employment plays an important role. To support small business development, in accordance with the principles of fair tax burden, tax authorities according to the actual operating conditions to develop small enterprises to further reduce personal income tax policies of individual businesses.
According to the local tax Bureau of Hainan Province data show: as of now, self-employed 98,925 opening registration and administration of normal, the approved sales (turnover) of more than 20,000 self-employed pay personal income tax is about 5.9167 million Yuan a month. 48,049 beneficiaries from private households, benefit from the personal income tax is 1.0153 million Yuan.
Meanwhile, data showed that according to the current tax policy, self-employment tax threshold is 20,000 dollars per month, if the threshold of personal income tax and business tax, self-employed workers in Hainan province approved the imposition of a personal income tax is expected to reduce 1.0153 million Yuan a month, is expected to reduced by 12.1836 million Yuan for the year, benefit self-employed workers increased by approximately 5,600 families. In addition, as of now, my registration and administration of individual proprietorship and partnership firms amounted to 1049, is subject to personal income tax tax June 151,300. If raising the personal income tax is imposed by the approved threshold, little effect on individual income tax revenue.
Source: people NET Hainan window Feng Xing (The EST: Pan Huiwen, Chiang Kai-shek into a willow) I want to shout to talk discussion forum blog SNS Twitter pictures
人民网海南视窗海口11月26日电（冯星）2013年11月19日，海南省地方税务局发布《海南省地方税务局关于核定征收个体工商户个人所得税的通告》。
通告内容如下：根据《中华人民共和国税收征收管理法》及其实施细则、《个体工商户税收定期定额征收管理办法》（国家税务总局令第16号）和《个体工商户建账管理暂行办法》（国家税务总局令第17号）的规定，现对个体工商户核定征收个人所得税征收率问题公告如下：自2014年1月1日起，将《海南省地方税务局关于核定征收个体工商户生产经营所得个人所得税等有关问题的公告》（2011年第6号）第一条第三项规定的纳税人“应税收入不高于15，000元/月，征收率为0”修改为“应税收入小于20，000元/月，征收率为0”。
据了解，当前个体工商户数量众多，绝大多数为中低收入群体开办的，对推动经济发展、促进市场繁荣、不断扩大就业发挥着重要作用。为扶持小微企业发展，按照公平税负原则，税务部门根据小微企业实际经营状况制定了进一步降低个体工商户的个人所得税负的政策。
据海南省地税局数据显示：截至目前，登记管理的正常开业个体户98，925户，核定销售（营业额）大于2万元的个体户每月缴纳个人所得税约591.67万元。其中受惠个体户数为48049户，受惠个人所得税税额为101.53万元。
同时，据数据显示，根据现行营业税政策，个体户营业税起征点为每月2万元，如果个人所得税起征点与营业税一致的话，海南省个体户核定征收个人所得税每月预计减收101.53万元，全年预计减收1218.36万元，增加受益个体户约5600户。此外，截至目前，在我局登记管理的个人独资和合伙企业共计1049户，6月税款属期缴纳个人所得税15.13万元。如果提高个人所得税核定征收起征点，对个人所得税收入影响较小。
来源：人民网-海南视窗冯星(责编：潘惠文、蒋成柳)我要留言进入讨论区论坛博客微博SNS聊吧图片
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