At present, most self-employed individuals declare quarterly, that is, once every three months. Individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) shall, within 30 days from the date of receiving the declaration, report to the tax authorities for tax registration with relevant documents, and the tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.

Personal income tax declaration process:

1, taxpayers go to the tax service office to declare and pay taxes, get 2 copies of the Individual Income Tax Return and fill it out;

2, taxpayers with the above materials to the tax service hall to declare the tax window to declare. If no tax is declared in the current period, after examination and approval by the tax authorities, if the information provided by the taxpayer is complete, the content is accurate, the procedures are complete, there is no violation, and the conditions are met, the settlement will be made on the spot and a copy will be returned to the taxpayer.

3. If there is tax in the current period, the taxpayer shall pay the tax, and the tax authorities shall issue a tax payment certificate after confirming the payment of the tax. Enterprises (companies), institutions, organs, mass organizations, institutions, self-employed individuals and other units or individuals that pay personal taxable income within the territory of China are withholding agents for personal income tax;

4. When withholding agents pay taxable income (including cash, physical objects and negotiable securities) to individuals, regardless of whether taxpayers belong to their own units or not, they shall withhold and remit their due personal income tax according to the applicable tax items and tax rates;

5. The withholding agent shall designate the personnel of the financial accounting department or other relevant departments who pay the taxable income to specifically handle the withholding and payment of personal income tax. When different departments of the same withholding agent pay taxable income, they should declare individual income tax together;

6. The withholding agent shall declare the tax withheld before the 5th day of the month following/kloc-0 (postponed in case of holidays), and submit the personal income tax withholding report form to the competent tax authorities, and at the same time submit the personal income payment schedule including the taxpayer's name, unit, position, income, tax payment and other relevant information required by the tax authorities;

7. For withholding agents who use electronic declaration, grass-roots branches can decide how to submit personal income payment list and other related information.

To sum up, there are two ways to collect individual income tax for individual industrial and commercial households. One way is to collect personal income tax by auditing accounts, mainly for individual industrial and commercial households with sound accounts; One is regular quota, which is mainly aimed at the output approved by the competent tax authorities at or above the county level. The scale of operation is small, and most self-employed individuals declare quarterly, that is, once every three months.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" fifteenth.

Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 16

Taxpayers engaged in production and business operations shall, if the contents of tax registration change, report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration to the administrative department for industry and commerce.