< p > recently, the State Administration of Taxation issued a notice on the issue of individual income tax on individual industrial and commercial households, individual proprietorship enterprises and partnership enterprises (hereinafter referred to as the "bulletin"), so as to clarify the tax calculation method of the actual operation period of individual industrial and commercial households for less than 1 years.

The notice stipulates that individual business owners, individual proprietorship enterprises and partnership enterprises will open, merge, write off and other reasons in the middle of the tax year, resulting in less than 1 years in the actual operating period of the tax year. The individual business owner, sole proprietorship investor and natural partner investor of the partnership shall calculate their income tax on the production and business income of the partnership, with the actual operating period as 1 tax year.

The investor's own expense deduction standard is determined by the standard of 3500 yuan / month according to the actual number of business months.

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P > according to the person in charge of the income tax department of the General Administration of Taxation, the issue of how the individual proprietorship enterprises and partnership enterprises have been opened or cancelled in the middle of the year in the middle of the year, and how the income tax of the production and business income obtained have been made clear, and the policy is not clearly stipulated for the individual business households to open or write off in the middle of the year, and the various parts of the country are generally carried out according to the calculation method of individual proprietorship enterprises and partnership enterprises.

Some taxpayers are doubtful when calculating the payment of taxes.

The announcement will effectively solve this problem.

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< p > in the calculation of taxable income, the method of calculating income from the production and operation of individual industrial and commercial households is comparable to that of wholly foreign-owned enterprises and partnership enterprises.

From the principle of keeping the determination of the time limit for tax payment of individual businesses and individual proprietorship enterprises and partnership enterprises in the year of operation, merger and cancellation, the notice will unify the individual tax calculation method of individual businesses, individual proprietorship enterprises and partnership enterprises in the middle of the year.

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< p > it is understood that there is another algorithm in theory, that is, converting the production and business income gained from the actual operation period into a whole year's income, then looking for the applicable tax rate, calculating the payable tax, and finally calculating the actual tax payable of the whole year according to the proportion of the 12 months of the actual operation period.

Compared with this algorithm, the algorithm stipulated in the notice is generally applicable to lower tax rates, which can lighten the burden of taxpayers to a certain extent, and facilitate the payment of personal income tax by both parties.

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