Do self-employed people have to keep accounts?

In the long run, self-employed people still have to keep accounts.

The first is the need of management. No matter what industry or product you are engaged in, if you don't have an accounting consciousness and a relatively perfect accounting method, you may not know whether you are earning or losing. Which product has high income? So as to determine their main direction, specializing in some industries or products with higher profits.

If your business accounting is very chaotic, you only know whether it is a profit or a loss, and you can't gain the trust of the other party when expanding your business scope or partners, which may make many businesses unable to continue.

The second is the need of tax administration. At present, individual industrial and commercial households have regular quota management, which is relatively simple, so the tax bureau has approved a fixed income level for you. Individual industrial and commercial households can pay taxes directly according to the taxes determined by this income, and other related taxes are also calculated and paid according to this quota. For individual industrial and commercial households that have just started, they can really save a lot of trouble and concentrate on running their own businesses. However, with the development of national economy and the need of social situation, taxpayers who are approved to collect taxes are becoming more and more strict. The state has been encouraging these taxpayers to turn to audit collection as soon as possible, and the management of self-employed households will be gradually tightened. The proportion of regular quota will be smaller and smaller, and the collection and management mode of audit collection will become more and more popular in the future.

As far as the specific tax regulations are concerned, there are management measures for self-employed households to establish accounts. Although it has been published for many years, the tax authorities have not fully implemented it because of various conditions. However, due to the well-known reorganization of the film and television industry last year, its influence is still far-reaching, so there may be a big trend change in the approved collection, especially the self-employed collection. The management measures for the establishment of individual accounts are as follows:

This year, people with monthly sales below 654.38 million+are tax-free, and many self-employed people may want to apply for higher quotas. However, if the amount is higher according to the provisions of the management measures for the establishment of personal accounts, it will be easy to meet the standards for establishing accounts, and it is necessary to establish accounts according to the management measures for the establishment of personal accounts.

Therefore, it is an inevitable trend to carry out accounting for self-employed individuals and strengthen the construction of financial system, whether for business needs or tax management needs. I still hope that you can change your ideas as soon as possible, invest some human and financial resources and strengthen your accounting level, so as to gain an advantage in the more cruel market competition.

Not necessarily. The tax management of individual industrial and commercial households in China is generally flexible, which is divided into two ways: audit collection and verification collection. Under what circumstances do you need to make an account? Under what circumstances do you not need to make an account? Give a few examples and you will understand.

Lao Zhang is 6 1 year old. After retirement, he was really bored at home. He rented a facade at the entrance of the community, opened a smoking hotel, obtained a business license for individual industrial and commercial households, and declared it to the tax authorities.

Combined with the business scope registered in Lao Zhang's business license, the tax officials read the house lease agreement and learned the specific situation from Lao Zhang, thinking that Lao Zhang's business scale is small. Then go through all the formalities for Lao Zhang and tell Lao Zhang.

Lao Zhang asked how to pay taxes? The tax official told him that your tobacco hotel is small in scale, so you don't have to pay any tax as long as you don't issue special invoices for value-added tax to customers.

In Lao Zhang's case, the tax belongs to the approved collection. And because of the small scale, under normal circumstances, the monthly turnover must be within100000 yuan, which belongs to the scope of exemption from value-added tax.

In Lao Zhang's case, of course, there is no need to make an account. Originally, the profit of the cigarette hotel was very low, so it was not only unnecessary but also unrealistic for Lao Zhang to find an accountant to do accounts.

In fact, if you look closely, you will find that there are many cases like Lao Zhang, which can be said to be all over the street. It is very humane and practical to allow this situation not to do accounts, and it is nonsense to say that it is necessary to do accounts.

For another example, when do you need to make an account?

Mr. and Mrs. Xiao Li rented a store in the city to sell clothes and completed the business license of individual industrial and commercial households. At the beginning, the tax was also approved, so they didn't keep accounts.

But later, the business grew bigger and bigger, and the company often customized work clothes and asked for special VAT invoices. At first, Xiao Li went to the tax authorities to issue a special invoice for tax increase, and the tax rate was only 3%. Some enterprises require special VAT invoices with the tax rate of 13%. Xiao Li's shop is a small-scale taxpayer, of course, it can't meet this requirement! So such customers are lost.

Even so, Xiao Li's annual bill exceeds 5 million yuan. The tax department found him and said that your annual turnover exceeds 5 million and you must be recognized as a general taxpayer of value-added tax. Taxes can no longer be collected through verification, but should be collected through audit. And told Xiao Li that someone must be hired to do the accounts.

According to the regulations, as a general VAT taxpayer, he must be able to accurately calculate the output tax, input tax and payable VAT. Therefore, in this case, it is necessary to establish an account.

According to the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households,

1. If there is a fixed place for production and business operation, account books shall be set up and kept according to vouchers.

2. Set up a double-entry account: the registered capital is more than 200,000 or the monthly sales of taxable services is more than 40,000/the monthly sales of manufactured products is more than 60,000/the monthly sales of wholesale and retail products is more than 80,000.

3. Simply calculate: registered capital10-200,000 yuan or monthly sales of taxable services1.5-40,000 yuan/monthly sales of manufactured products/monthly sales of wholesale and retail products/monthly sales of 40,000-80,000 yuan.

4. If the above-mentioned level of account establishment is not reached, an income and expenditure voucher paste book, a purchase and sale register or a tax control device shall be established.

Accounting is a must!

165438+1On October 30th, State Taxation Administration of The People's Republic of China Haidian Taxation Bureau issued an announcement to terminate the method of regular quota collection, which triggered a heated discussion among netizens, and self-employed individuals were worried about themselves.

However, on February 7th, 65438, Beijing Haidian Taxation Bureau explained this again, in which it was clearly stated that "from June 6th, 2065438+June 6th, 2009 +54381October 6th +0, the fixed-term collection method will be terminated", which is the audit collection method for individual industrial and commercial households that should set up account books according to the Tax Administration Law and its related regulations. If it does not meet the standards for setting up account books, it is still subject to regular quota collection.

Although it has not been popularized to the whole country yet, it is a standardized trend, so I suggest you set up your own account, such as audit collection, double entry bookkeeping, or simple bookkeeping. If approved collection is applicable, you must establish a sales register and a revenue and expenditure register.

No matter how the policy is adjusted in the future, whether it is approved or levied, whether it is audited or levied, as a business unit, it is still necessary to make accounts!

After reading these people's answers, they were basically copied from the internet, and then they were changed casually and sent out. People who don't know really think so. It is no exaggeration to say that you "misunderstood other people's children"!

And more individual industrial and commercial households are small in scale, and individuals do not have any relatively decent jobs, but in order to support their families, there is no way but to rent a small facade and get up early to earn some money. If possible, who doesn't want to sit in the office every day, blowing air conditioning and getting a high salary?

A friend of mine used to have a mobile booth selling braised dishes. Because the urban management refused to give up the booth, there was no way. Bite your teeth and rent a facade room. The annual rent is 60,000 yuan. The husband and wife work together, and they are insatiable from morning till night, and there is not much money left in a year.

In the group of individual industrial and commercial households, my friend's situation accounts for a considerable proportion. In this case, it is impossible for them to do their own accounts. If you look for an accounting company to do accounts, in a place like ours, the cost of 500 yuan is at least 6,000 yuan a month, which is not a small expense for them. Now the whole country is reducing taxes and fees, which is by no means the result that State Taxation Administration of The People's Republic of China wants.

Therefore, those who say that individual industrial and commercial households must make accounts suggest you go out and investigate. There are dozens or even hundreds of individual industrial and commercial households in any street, and any appearance room can apply for the registration of individual industrial and commercial households, such as fruit shops, barber shops, grain and oil shops, snack bars, chicken, fish, meat and eggs, etc. According to the regulations, many of them may meet the requirements for establishing accounts, but please see which one of them has established accounts. Which one was punished by the tax authorities for not establishing accounts? So many accounts have not been built, is the tax department not clear at all? Then why didn't the tax authorities punish them? Because the tax authorities have a more accurate understanding of the policy, they can better understand the original intention of the relevant departments to introduce the policy, rather than mechanically copying it like you!

Of course, I am talking about public places. If your individual business is successful, there will be a higher level of development in the future, then you have to do accounts!

1. China's tax law stipulates that the tax collection methods of self-employed households include "audit collection" and "approved collection"

1. For self-employed individuals who have the ability to establish accounts, the tax payable is the profit after income-cost-expense, which is calculated at the tax rate of 5%-35% corresponding to personal income.

2. The approved collection is aimed at self-employed individuals who have no ability to establish accounts. Approved collection is divided into "regular quota" collection or "quota collection".

(1) Regular quota collection means paying a fixed amount on schedule. Suitable for small-scale individuals with imperfect accounting, the monthly income is generally approved by the tax bureau, and then the tax is paid according to the income.

(2) The quota collection is based on the approved quota tax rate. Suitable for small-scale individuals with imperfect accounting. Generally, the monthly income is approved by the tax bureau, and personal income tax is calculated and paid according to the profit confirmed by the income * collection rate.

At the same time, we should also pay attention to:

(1) The threshold of individual income tax for individual industrial and commercial households is 5,000-20,000 yuan of monthly sales, which is specifically stipulated by the local tax authorities. Generally, in economically developed areas, the upper limit is 20,000 yuan. As long as the sales amount does not exceed 20,000 yuan, individual income tax will be exempted. If the sales amount exceeds 20,000 yuan, the tax shall be paid in full.

(2) The threshold of value-added tax for individual industrial and commercial households is that the monthly invoice amount does not exceed 65,438+10,000 yuan, and the quarterly invoice amount does not exceed 300,000 yuan, which is exempt from value-added tax and additional tax, and will be collected in full regardless of approval or audit.

Second, self-employed individuals must establish accounts under certain conditions.

1. According to Article 3 of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households: "Individual industrial and commercial households that meet one of the following circumstances shall establish a double-entry account:

2. According to Article 4 of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households: "Individual industrial and commercial households that meet one of the following circumstances shall set up simple accounts and actively create conditions to set up double accounts:

Therefore, the registered capital and sales of self-employed individuals will determine whether it is necessary to establish accounts.

Whether a self-employed person establishes an account depends on the scale and sales volume of the self-employed person. If it meets the statutory standards, it is necessary to establish an account; Do not meet the standards, can be selectively established.

The answer to this question is as follows:

1. Now individual industrial and commercial households basically adopt the method of approved collection, so basically individual industrial and commercial households do not keep accounts. At present, the local tax authorities have no strict regulations on the accounting of individual industrial and commercial households, that is to say, there is basically no requirement for accounting. In fact, this collection method is relatively simple and extensive in tax collection and management, and there are many loopholes in tax collection and management, many of which are inconsistent with the actual operation of individual industrial and commercial households.

2. With the development of tax collection and management informationization, it will be a development trend for individual industrial and commercial households to implement audit collection. Because from some tax-related cases discovered and investigated at present, it is found that individual industrial and commercial households not only have more or less problems in their own tax declaration and invoice issuance, but also affect the tax collection and management of corporate taxpayers.

3. Personal income tax collection and management will further expand the scope of comprehensive income collection. I believe that the personal income tax collection and management of individual industrial and commercial households will be further deepened, and the collection of audit accounts is conducive to fair tax burden.

4. As an important group to solve social employment, individual industrial and commercial households believe that under the premise of supporting their development in the future, the state will plug the loopholes in tax management and prevent tax loss through scientific tax collection and management, especially gradually promoting the collection of audit accounts.

Regardless of whether the collection is approved or audited, the self-employed must make accounts. Self-employed households collected through audit can keep double entries or simple entries. Self-employed individuals who have been approved to levy must establish sales registers and income and expenditure registers. In order to standardize, the state will certainly vigorously promote the collection of audit accounts. Besides, how difficult is it to set up an account? Self-declaration is also very simple under the current conditions. Don't be afraid.

Self-employed industrial and commercial households realize account management and make independent declaration, which is the concrete embodiment of further rationalizing the relationship between the market and the government in the State Council. From the institutional level, the tax authorities' prior approval power is abolished and the rights are returned to taxpayers. At present, the collection methods are divided into two ways: audit collection and regular quota collection. Some provinces and cities have begun to try to cancel the regular quota method first, and will eventually adopt audit collection.

Individual industrial and commercial households must establish account management, which can be divided into simple accounts and double accounts.

First of all, a brief description.

1, with a registered capital of more than 65438+ million and less than 200,000 (65438+ million