国家税务总局 • 个体工商户经营所得
China Getihu (个体工商户) Sole Trader Tax Calculator
Calculate tax obligations for sole proprietorships and individual businesses (个体工商户 - Getihu) under the State Taxation Administration (STA). Formulates 5% to 35% progressive operating income brackets (经营所得), the 50% preferential IIT reduction, and small-scale VAT exemptions.
Business Revenue & Taxation Method
Annual Tax Obligations
Total Annual Tax Due ¥4,750 0.79% on Total Turnover
Operating IIT (经营所得个税) ¥4,750 After 50% policy discount
Small-Scale VAT ¥0 Monthly ≤ ¥100k exempt
Getihu Operating Statement
| Annual Gross Turnover | ¥600,000 |
| Deemed / Actual Taxable Profit Base | ¥60,000 |
| Statutory Progressive IIT (5% - 35%) | ¥9,500 |
| Preferential 50% IIT Cut (国家减半征收政策) | -¥4,750 |
| Net Individual Operating Tax Due | ¥4,750 |
| Value-Added Tax (增值税 1%) | ¥0 (Exempt) |
| Total Statutory Tax Burden | ¥4,750 |
📊 China Individual Income Tax (STA) & Social Security Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (CNY) |
|---|---|
| Primary Net / Statutory Payable Amount | ¥ 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & China State Taxation Administration & Social Insurance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.