1, obtained through the self-service terminal of the tax service office, and printed by logging into the system with the second-generation personal identity certificate or personal identity comprehensive information and password;

2. Log in to the "Personal Income Tax Zone" column of the portal website of the Local Taxation Bureau, and click "Personal Income Tax Payment Certificate and Tax List Inspection" to print with the second-generation personal identity certificate or personal identity comprehensive information and password;

3. Handle it at the front desk of the Tax Service Department, fill in the Application Form for Taxpayer and Withholding Agent's Tax-related Confidential Information Inquiry (in duplicate), and provide the original and photocopy of my valid identity certificate.

What materials do you need to open a tax exemption certificate?

Due to the different nature, the materials required for handling the tax exemption certificate are different.

(1) Materials required for domestic-funded encouraged projects to apply for tax exemption certificates: a completed application form for tax exemption certificates; Contracts and invoices for imported equipment; Other documents deemed necessary by the customs;

(2) Materials required for a foreign-capital enterprise to apply for tax exemption certificate: a completed application form for tax exemption certificate; Enterprises established after filing registration certificate and asset registration manual 10 do not need to provide asset registration manual); Contracts and invoices for imported equipment; List of imported equipment approved by the competent department; Other documents deemed necessary by the customs.

(3) Materials required for applying for tax exemption certificate for scientific and educational supplies: a completed application form for tax exemption certificate; Contracts and invoices for imported equipment; Description of equipment samples; If the scientific research unit has been transformed into an enterprise, it is required to provide a project report on the project used by the imported equipment; Other documents deemed necessary by the customs.

(4) Materials required for handling the tax exemption certificate for offshore fishery projects: a completed application form for tax exemption certificate; Bills of lading and invoices for goods; Declaration form for self-catching aquatic products shipped back by offshore fishing enterprises; A copy of the business license of the enterprise (photocopy); Qualification certificate for offshore fishing of the Ministry of Agriculture; Qualification certificate of import and export enterprise; The letter of this year's offshore fishery project from the general office of the Ministry of Agriculture; Other documents deemed necessary by the customs.

Do self-employed people have a tax exemption policy?

Yes, self-employed individuals with official seals and accounts can be exempted from tax if their monthly sales do not exceed 20,000 yuan. The threshold stipulated in the national tax law is limited to individuals (individual industrial and commercial households and other individuals), and the monthly sales amount is 5,000-20,000 yuan, so it depends on the specific amount stipulated by your local tax department. Generally, the upper limit for economically developed areas is 20,000 yuan. Self-employed individuals should apply for business licenses and tax registration certificates according to regulations, and they can receive and purchase invoices after doing so. When doing tax registration, the tax department will usually give you a specific monthly sales amount, as long as the amount is not more than 20,000 yuan, which is tax-free, and invoices can also be used. If the invoice sales amount exceeds 20,000 yuan in a certain month, if the tax is to be levied in full, not a cent can be exempted.

What are the forms of tax exemption law?

Due to the different tax rates used in the implementation of tax exemption law, tax exemption law can be divided into two forms: full tax exemption law and progressive tax exemption law.

(1) Full tax exemption method: Full tax exemption method, that is, when the government of the country of residence levies taxes on taxpayers who are residents of the country, it is allowed to deduct from their taxable income the part of the income that originated from abroad and has been taxed in the country of origin. This method is rare in international tax practice.

(2) Progressive tax exemption method: Progressive tax exemption method, that is, the government of the country of residence gives tax exemption to income from abroad, but when determining the applicable tax rate of taxpayers' total income, the tax-free income is included in the calculation. In other words, the tax rate applicable before the deduction of tax-free income is still applicable to taxpayers' other income. Most countries that implement the tax exemption system adopt this method.

Legal basis:

Article 9 of the Individual Income Tax Law of the People's Republic of China takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.