With a monthly income of about 3,000, individual small dental clinics do not need to pay industrial and commercial tax.
According to Article 23 of the "Implementation Rules for the Interim Regulations of the People's Republic of China on Value-Added Tax", the business tax threshold mentioned in Article 10 of the regulations refers to the taxpayer's total turnover reaching the threshold. Sign point.
The applicable scope of the business tax threshold is limited to individuals.
The threshold range of business tax is stipulated as follows:
1. For those who pay tax on a regular basis, the monthly turnover is 5,000-20,000 yuan;
2. For those who pay tax on a regular basis;
2. Yes, the turnover is 300-500 yuan per time (daily).
The finance departments (bureaus) and taxation bureaus of provinces, autonomous regions, and municipalities directly under the Central Government shall determine the applicable thresholds for their respective regions within the prescribed range based on actual conditions, and report them to the Ministry of Finance and the State Administration of Taxation for filing.
Extended information
According to the relevant provisions of the current Interim Regulations on Business Tax and its implementation rules, if an unit or individual donates real estate or land use rights to other units or individuals for free, it shall be regarded as a taxable act. , in principle, the donor needs to pay business tax, and the tax rate for paying business tax is 5%.
1. Donations of real estate between close relatives and persons with custody and support relationships, as well as the acquisition of real estate through inheritance or bequest, are exempt from business tax.
Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Exemption Policies for Business Tax on the Purchase and Sale of Personal Financial Products" stipulates that if an individual donates real estate or land use rights free of charge and falls under any of the following circumstances, the tax will be temporarily exempted Business tax:
1. Division of property in divorce;
2. Free gifts to spouse, parents, children, grandparents, grandparents, grandchildren, brothers and sisters;
3. Free gift to a caregiver or caregiver who bears direct support or maintenance obligations;
4. The legal heir, testamentary heir, or legatee who has acquired the property right in accordance with the law after the death of the owner of the property. people.
2. Business tax should be paid in accordance with the law for the donation of real estate between other persons. However, if the property donated by other people reaches a certain age and meets the conditions for business tax exemption, the business tax can still be exempted. For example, if an individual donates a house that has been purchased for five years or more, the business tax can be exempted.
Baidu Encyclopedia--Business Tax