How do self-employed individuals declare and pay taxes?
In the past, people needed to go to the local tax authorities to file tax returns, but now more and more people are choosing to file tax returns online. We need to go through the online tax filing procedures first, and then the tax department will assign the taxpayer the login password for the online tax filing business, so that we can log on to the official website of the tax bureau and make our own tax declaration.
The process of self-employed tax declaration:
1, first find the official website website of the local tax bureau, enter the user name and password of the enterprise after entering the website and log in to the enterprise personal account;
2. After entering official website and logging in, find the option of "declare payment" and click "tax declaration";
3. After clicking "Tax Declaration", we will find "Individual Income Tax Detailed Declaration". After clicking, the page will jump to the interface of individual income tax detailed declaration;
4. Individual industrial and commercial households fill in the relevant data according to the actual business, and then click Submit to declare success.
What is the tax exemption for individual income tax of self-employed households in 202 1 year?
The announcement issued by the state on the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households shows that the personal income tax for individual industrial and commercial households whose taxable income does not exceed100000 yuan will be levied by half.
From 2002 1 year 1 month1day to 20221February 3 1 day, the part of individual industrial and commercial households whose annual taxable income does not exceed/kloc-0 million yuan can be enjoyed on the basis of the current preferential policies. Individual industrial and commercial households that meet the requirements can calculate the tax exemption and reduction according to this method: tax exemption and reduction = (taxable amount of individual industrial and commercial households whose taxable income does not exceed1000000 yuan-tax exemption and reduction of other policies × taxable income of individual industrial and commercial households whose taxable income does not exceed10000000 yuan ÷ taxable income of operating income )× (1-50%).
The tax threshold for individual industrial and commercial households is 5,000-20,000 yuan, which is specifically stipulated by local cities. If the monthly income is less than 5,000 yuan, it is exempt from value-added tax or business tax, as well as urban construction tax and education surcharge. Tax standards for individual industrial and commercial households:
1, 3% value-added tax is paid for goods sold, and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is also a personal income tax of about 2%.
4. If the monthly income is less than 5,000 yuan, it is exempted from value-added tax or business tax, and urban construction tax and education surcharge are also exempted.
Individual industrial and commercial households can enjoy the preferential tax reduction and exemption without filing, regardless of the collection method, and can enjoy the policy of halving taxes and fees when paying income tax in advance and final settlement. Individual industrial and commercial households only need to fill in the personal income tax declaration form and the report form of tax reduction and exemption.
Individual industrial and commercial households can enjoy it when paying taxes in advance. The annual taxable income of individual industrial and commercial households is temporarily judged according to the situation at the end of the reporting period, and then it is calculated on an annual basis when the annual settlement is made, and the taxes paid in advance at ordinary times are refunded more and supplemented less. If individual industrial and commercial households obtain business income from more than two places, then the taxable income from more than two places should be combined according to the requirements of those annual summary tax returns, and then the tax reduction and exemption should be recalculated, and the prepaid taxes should be refunded more and supplemented less. src="/zhidaopic/202302 10/baidubaijiahao/247988883ed0d9d8cfd0fa6379449 1a6.jpeg"/>