Go to the tax hall to ask for a declaration form for personal income tax production and operation income. There are instructions for filling in the items on the back of the form. Fill in the requirements and go to the window to declare. The personal income tax payable on the production and business income of individual industrial and commercial households with sound account books shall be calculated on an annual basis and paid in advance on a monthly basis. The taxpayer shall prepay within the 7th day of the following month, and shall be settled within 3 months after the end of the year. If you pay, more will be refunded and less will be reimbursed. Individual industrial and commercial households that implement audit and taxation can, with the approval of the tax authorities, make declarations by mail, and the postmark date at the place of sending shall be the actual declaration date.

What is the tax standard for individual industrial and commercial households?

Tax standards for individual industrial and commercial households

1. Those who sell goods must pay 3% value-added tax, and those who provide services must pay 5% business tax.

2. At the same time, urban construction tax and education surcharge shall be paid according to the sum of value-added tax and business tax paid.

3. There is also a personal income tax of about 2%.

4. If your monthly income is less than 5,000 yuan, you are exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.

What is the tax threshold for self-employed individuals?

The tax threshold for individual industrial and commercial households is 5,000 yuan to 20,000 yuan, and the specific regulations are determined by each city.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.