Q：
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What is individual industrial and commercial households?
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A：
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Citizens with business capabilities who have been registered with the State Administrative Department for Industry and Commerce in accordance with regulations and engage in industrial and commercial operations are considered as individual industrial and commercial households. Individual industrial and commercial households can operate individually or from a family perspective.
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Q：
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What are the ways for individual industrial and commercial households to change their business operators?
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A：
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If an individual industrial and commercial household applies to change the operator, the applicant can apply to the registration authority for the change of operator registration or achieve the change of operator through the method of " de-registration first, then registration again".
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Q：
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Can the original quota continue to be valid after individual industrial and commercial households, who are subject to regular quota collection, change their business operators?
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A：
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For individual industrial and commercial households that are subject to regular quota collection, the original operator should clear the tax according to the deregistration regulations for individual industrial and commercial households with regular quota before the change. After the operator changes, regular quotas will be retained. The tax payable by the new operator shall continue from the day after the original operator clears the tax. If the original operator's tax clearance time is within the tax period and the entire tax period has not been paid, the new operator will supplement the declaration and payment of the current tax by correcting the declaration mode after the tax period ends. If the original operator's tax clearance time is on the last day of the tax period and the entire tax period has been fully paid, the new operator will declare and pay taxes normally starting from the next tax period.
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Q：
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Can individual industrial and commercial households registered as general taxpayers of value-added tax continue their qualification as general taxpayers after completing the change of operator?
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A：
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After the change of individual business operators, the general taxpayer qualification for value-added tax of individual industrial and commercial households will be extended, and the tax control equipment can continue to be used after completing data synchronization.
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Q：
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How to handle the tripartite (entrusted) tax transfer agreement between banks and taxes before and after individual industrial and commercial households change their operators?
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A：
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If an individual industrial and commercial household, that has already processed information confirmation, applies to change its operator, the original tripartite (entrusted) tax transfer agreement between the bank and tax will be suspended. After individual industrial and commercial households change their business owners, the new business owners need to sign a tripartite (entrusted) tax transfer agreement with the bank and tax authorities for subsequent matters.
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Q：
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What is the preferential period of the personal income tax policy within which individual industrial and commercial households enjoy a 50% reduction on the part of the annual taxable income of individual industrial and commercial household that does not exceed 1 million yuan?
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A：
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From January 1, 2023 to December 31, 2024, Personal income tax will be reduced by half on the part of annual taxable income of individual business income not exceeding 1 million yuan on the basis of the current preferential policies.
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FAQ
