Preferential IIT Policies for Individual Businesses (II)

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Directions for Reading
本期主题：个体工商户应纳税所得不超过 100 万元部分个人所得税减半征收
Topic of this passage: A 50% Individual Income Tax reduction may be applied to the first one million yuan of annual taxable income derived by individual industrial and commercial households
关键字：个体工商户、个税减半征收、现行优惠政策、合并计算
Keywords: individual industrial and commercial households, a 50% Individual Income Tax reduction, current preferential tax policies, combined calculation
全文字数：中文—约950字
Length of the passage: English (about 700 words)
预计阅读时间：４分钟
Estimated time for reading: 4 minutes
上期小编向大姨介绍了个体工商户应纳税所得不超过 100 万元部分个人所得税减半征收的优惠政策，缓解了大姨“赚的多，税也交得多”的压力和烦恼~
In the last passage, we have introduced the preferential tax policy for individual industrial and commercial households that they may enjoy a 50% individual income tax reduction of the part of their individual income which does not exceed 1 million yuan. Such policy has relieved Auntie’s pressure and worries about paying much more taxes if making more money.
https://mp.weixin.qq.com/s/6t-e6jjSqK7uA2rt0-CLTw
现在大姨的鱼摊生意是越来越好了，小编看着心（zhuo）生（shi）羡（xin）慕（wei）！
It is really gratifying to see Auntie’s fish stall running better and better!
为了让伙伴们更好地享受国家的优惠政策，今天小编再帮大家梳理下重点！
In order to help all the individual industrial and commercial households better enjoy the preferential policy, we are to give further interpretation of the key points!
学霸笔记
【Critical Notes】
一、个体工商户年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，再减半征收个人所得税。
The part of the annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan, on the basis of the current preferential policies, will be levied on personal income tax by half.
这里提到的“现行优惠政策”具体是指什么？举个例子跟大家说明：
What does the “current preferential policies” mentioned here exactly refer to? Here comes a specific case to help you understand:

例子
case 1
假设大姨经营鱼摊的年应纳税所得额为120万元，此前也享受残疾人优惠政策减免税额6000元，那么大姨可以享受个体工商户经营所得减半征收个人所得税政策的减免税额是多少？
Assuming that the annual taxable income of Auntie’s fish stall is 1.2 million yuan and her stall has enjoyed the preferential policy for disabled people with a tax deduction of 6,000 yuan, then with such preferential policy for disabled people, how much tax reduction can Auntie enjoy from the individual income tax policy?

解答
Explanation
大姨既可以享受残疾人优惠政策减免税额6000元，应纳税所得额不超过100万元的部分也可以享受减半征税的优惠。
Auntie can both enjoy the preferential policy for disabled people with a tax reduction of 6,000 yuan, and the preferential policy for individual industrial and commercial households that the part of the taxable income which does not exceed 1 million yuan can be levied by half.
大姨的鱼摊年应纳税所得额为120万元，则适用税率35%，速算扣除数65500。因此大姨可以享受个体工商户经营所得减半征收个人所得税政策的减免税额=
[（1000000×35%-65500）-6000×1000000÷1200000]×（1-50%）=139750元。
As the annual taxable income of Auntie’s fish stall is 1.2 million yuan, the applicable tax rate is 35% and the quick deduction amount is 65,500 yuan. Therefore, the tax reduction that Auntie can enjoy from the preferential personal income tax policy for individual industrial and commercial households =
[(1000000×35%-65500)-6000×1000000÷1200000]×(1-50%)=139750 yuan.

#减免税额=（个体工商户经营所得应纳税所得额不超过100万元部分的应纳税额-其他政策减免税额×个体工商户经营所得应纳税所得额不超过100万元部分÷经营所得应纳税所得额）×（1-50%）
# The calculation=(the amount of tax payable on the part of taxable income of individual industrial and commercial households that does not exceed 1 million yuan - tax deductions based on other policies × the part of taxable income of individual industrial and commercial households that does not exceed 1 million yuan ÷ the total taxable income of individual industrial and commercial households) × (1-50%)
二、若个体工商户从两处以上取得经营所得，需在办理年度汇总纳税申报时，合并个体工商户经营所得年应纳税所得额，重新计算减免税额，多退少补。
If an individual industrial and commercial household gets income from two or more sources, it is necessary to combine all the income into its annual taxable income when it comes to the annual tax declaration. By then, the amount of tax deduction will be recalculated and any excess payment shall be refunded and deficiency shall be repaid.
合并计算？我们同样来举个例子！
What does “combine all the income into its annual taxable income” mean? Let’s see another case!

例子
case 2
假设大姨同时经营鱼摊和小卖部，年应纳税所得额分别为80万元和40万元，在办理年度汇总纳税申报时应该如何计算？
Assuming that Auntie runs a fish stall as well as a store, the annual taxable income of her fish stall is 800,000 yuan and that of her store is 400,000 yuan. How does she calculate the amount of tax deduction while dealing with the annual tax declaration?

解答
Explanation
在办理年度汇总纳税申报时，大姨经营所得年应纳税所得额=80+40=120万元，适用税率35%，速算扣除数65500，
In the annual tax declaration, Auntie’s totalized annual taxable income = 800,000 yuan + 400,000 yuan = 1.2 million yuan, and thus the applicable tax rate is 35%, and the correspondent quick deduction amount is 65,500 yuan.
（不要忘记大姨还可以同时享受残疾人优惠政策减免税额6000元哟）
(Tips: Don’t forget that Auntie can also enjoy the preferential policy for disabled people with a tax deduction amount of 6000 yuan)
因此大姨可以享受个体工商户经营所得减半征收个人所得税政策的减免税额=
[（1000000×35%-65500）-6000×1000000÷1200000]×（1-50%）=139750元。
Therefore, the tax reduction that Auntie can enjoy from the preferential personal income tax policy for individual industrial and commercial households =
[(1000000×35%-65500)-6000×1000000÷1200000]×(1-50%)=139750 yuan.
延伸阅读
【Further Explanation】

个体工商户今年经营所得已缴税款的，还能享受经营所得减半征收个人所得税政策吗？
Can individual industrial and commercial households who have paid taxes on their income this year still enjoy the policy?
答案当然是~可以！
Of course they can!

2021年1月1日至《国家税务总局关于落实支持小型微利企业和个体工商户发展所得税优惠政策有关事项的公告》（2021年第8号）发布前，个体工商户已经缴纳当年经营所得个人所得税的，可以自动抵减以后月份的税款，当年抵减不完的可在汇算清缴时办理退税；也可以直接申请退还应减免的税款。
From January 1, 2021 to the issuance date of “Announcement on the Implementation of the Preferential Income Tax Policies for Supporting Small and Micro Enterprises and Individual Industrial and Commercial Households” (State Administration of Taxation, Document No.8, 2021), individual industrial and commercial households that had paid the individual income tax can automatically offset the tax of the following months. If the paid tax amount is more than the tax to be offset in the current year, the rest can be refunded when the annual settlement is made. Individual industrial and commercial households can also apply for a tax refund directly.
今年又是努力赚钱、期待丰收的一年。
小编要去大姨家吃鱼喽！
如果伙伴们有任何疑问，欢迎在文末戳“留言”告诉小编哦~

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本期小编：Angelia Echo