202 1 self-employed monthly150,000 yuan tax exemption need to go to the tax bureau to change?

The 202 1 year tax exemption for self-employed households is10.5 million yuan per year. It is usually necessary to go to the tax bureau for tax reduction and exemption filing. You can also contact your tax administrator. If it has been processed in batches, there is no need to go to the tax bureau, because most tax authorities will process it in batches according to the situation in the same period last year.

1.202 1 What is the tax reduction policy of the IRS?

From April 20265438 to February 3, 2022, small-scale taxpayers engaged in VAT taxable sales. If the total monthly sales amount does not exceed10.5 million yuan, each quarter is a tax period, and if the quarterly sales amount does not exceed 450,000 yuan, the value-added tax shall be exempted. The total monthly sales amount exceeds 6,543,800 yuan+0.5 million yuan. However, if the sales of real estate in this period do not exceed RMB 6,543,800+0.5 million, the sales of goods, services and intangible assets shall be exempted from VAT.

Second, what is the use of temporary tax registration?

Simply put, if you don't apply for tax registration, you will pay taxes according to "times", and if you do, you will pay taxes according to "periods". According to the Announcement of Ministry of Finance State Taxation Administration of The People's Republic of China on Defining the Policy of Exempting Small-scale Taxpayers from VAT (1 1 No.20265438), since April this year, the taxable sales of small-scale taxpayers have been exempted from VAT. If you don't register this tax, you will have to pay VAT and its surcharge every time you go to the tax bureau to invoice, as long as your income exceeds that of 500 yuan. As long as this temporary tax registration is handled, even if the monthly income is below 1.5 million, there is no need to pay this VAT. And because this temporary tax registration is a personal agent and does not constitute a taxpayer of enterprise income tax, you only need to pay personal income tax.

To sum up, whether this tax exemption needs to be changed in the tax bureau depends on whether it has been handled in batches. In addition, from the date of 1 October 202 1 and 1 to the date of February 2022, 12 and 3 1, the part of the annual taxable income of individual industrial and commercial households that does not exceed110,000 yuan is in the current preferential treatment.