How much tax is required for business income exceeding RMB 10,000?

1. Individual industrial and commercial households with a turnover of 5 million are subject to a tax rate of 3%.

2. Individual industrial and commercial households with a turnover of more than 5 million yuan need to go to the tax bureau to become a general taxpayer. The applicable tax rate depends on the business. Different businesses have different applicable tax rates. You can also Obtain deduction vouchers (special value-added tax invoices, customs payment documents, etc.) from upstream suppliers to deduct taxes.

Operating revenue is the income obtained from the main business or other businesses. It refers to the monetary income obtained by commercial enterprises from selling goods or providing services within a certain period of time. It is divided into main business income and other business income. Such as commodity sales income of commercial enterprises, product sales income of production and processing enterprises, food and beverage sales income of the catering industry, service income of the service industry, warehousing income of warehousing enterprises, freight income of transportation enterprises, agency transportation income, etc.

When income is obtained from the sale of goods, it is calculated through the "operating income" account, debiting (increasing) the "bank deposit" or "cash" account, and crediting (increasing) the "operating income" account. Income from side-operated businesses that do not fall within the main business scope of the enterprise shall be treated as income from ancillary businesses.

Operating income = main business income + other business income

Or operating income = product sales volume (or service volume) × product unit price (or service unit price)

< p>Sales revenue from main and by-products (or products of different grades) should all be included in operating income; income from different types of services provided should also be included in operating income.

Operating income is the source of funds used by enterprises to compensate for production and operation expenses.

The realization of operating income is related to the normal progress of the enterprise's reproduction activities. Strengthening the management of operating income can make the various expenses of the enterprise reasonably compensated, which is conducive to the smooth progress of the reproduction activities.

Operating income is the main operating result of an enterprise and an important guarantee for its profits.

Strengthening operating income management is one of the important means to achieve corporate financial goals.

Operating income is an important part of a company's cash inflow.

Strengthening operating income management can prompt enterprises to conduct in-depth research and understand changes in market demand in order to make correct business decisions and avoid blind production. This can improve the quality of enterprises and enhance their competitiveness.

Operating income includes main business income and other business income. Main business income refers to the income generated by the enterprise's regular and main business. For example, income from sales of products, semi-finished products and provision of industrial labor services in the manufacturing industry; income from sales of commodities by commodity circulation enterprises; income from ticket sales, customer income, catering income, etc. in the tourism service industry. The main business income accounts for a large proportion of the enterprise's income, and it has a decisive impact on the economic benefits of the enterprise.