1. First, open the Bank of China on your mobile phone. After entering, select Click Life.

2. After entering, select and click Real-time Tax Payment on the Life page.

3. After entering, enter information in the page, and select Click Query to pay.

Mainly depends on the turnover of individual industrial and commercial households. Those below the threshold need not pay tax, and those above the threshold should pay effective tax. Standard number of individual industrial and commercial households paying taxes

10.2 million yuan or less tax exemption refers to enterprises or non-enterprise units; Taxes are VAT and business tax. For self-employed, the threshold provisions apply; The scope of the business tax threshold is as follows: the monthly turnover is 5000-20000 yuan if the tax is paid on time; If the tax is paid per time, the turnover per time (day) is 300-500 yuan. The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

sequence

Second, individual industrial and commercial households will also involve personal income tax, which is applicable to the income from production and operation of individual industrial and commercial households. If the audit collection, if it is a loss, you don't have to pay; If the levy is approved, it will be paid according to the quota approved by the tax authorities, which has nothing to do with the actual profit and loss (because there is no account, it will not reflect the actual profit and loss).

sequence

Three, the business tax has not reached the threshold, urban maintenance and construction tax, education surcharge and other supporting taxes and fees to be reduced. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

sequence

4. If the business site is owned by itself, it involves property tax and land use tax. If it is a lease, it will involve stamp duty.

sequence

Five, the tax authorities generally implement the regular quota method for individual industrial and commercial households, that is to say, according to the area, location, area, equipment and other conditions to give you a month's tax payable.

legal ground

Tax collection and management law

Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan may be imposed.