1, go to the tax hall of the tax authorities to receive the declaration form of individual tax income from production and operation;

2. Fill in the declaration form as required;

3. Submit the completed declaration form to the window for declaration;

4, individual industrial and commercial households need to declare every month, and pay taxes in advance within fifteen days of the following month.

Calculation method of individual income tax:

1 Determination of taxable income: according to the provisions of the tax law, the balance after deducting costs, expenses and other deductions determined according to law from the total income;

2. Applicable tax rate: select the applicable tax rate according to the tax rate table stipulated in the tax law;

3. Calculate the tax payable: multiply the taxable income by the applicable tax rate to get the total tax amount;

4. Deduction of quick deduction: according to the corresponding quick deduction in the tax rate table, deduct it from the total tax amount to get the taxable amount;

5. Tax relief: If there is a qualified tax relief, it will be deducted from the tax payable to get the final tax payable.

To sum up, the steps to declare the income from individual income tax production and operation include going to the tax authorities to collect the declaration form, filling in the declaration form, submitting the declaration form, and individual industrial and commercial households reporting monthly and paying taxes in advance.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 12

Taxpayers obtain business income, calculate individual income tax on an annual basis, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; Settle the income before March 31st 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.