The annual tax return time of self-employed income is generally within 15 days after the end of the quarter, subject to the notice of the local tax authorities. According to the Individual Income Tax Law of People's Republic of China (PRC), individual industrial and commercial households are required to pay individual income tax on their business income, and generally declare and pay taxes on a monthly basis. I'll give you a detailed answer to the question of how to stipulate the annual report time for self-employed income.

First, how is the time for the annual income report of self-employed households stipulated?

1, the annual report of self-operated income is generally within 15 days after the end of the quarter.

2. Taxpayers' income from interest, dividends, bonuses, property leasing, property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.

3. Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 12

Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.

Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.

2. What are the relevant tax returns?

1. Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the time limit and content of filing stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations;

2. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration period and contents determined by the tax authorities in accordance with the provisions of laws and administrative regulations;

3. Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned declarations and reports by mail, data messages or other means in accordance with regulations;

4. Taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection report forms on time may postpone filing with the approval of the tax authorities.

3. How is the tax rate for personal business income stipulated?

1, personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

For individual industrial and commercial households, individual industrial and commercial households must apply for tax returns within the specified time, and overdue tax returns will generate late fees. The tax rate applicable to individual industrial and commercial households is an excessive progressive tax rate of 5%~35%. Simply put, the more self-employed people earn, the higher the tax they have to pay.

I hope the above content can help you.