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How do individual industrial and commercial households file taxes?

The way for self-employed individuals to declare tax is to assess and collect taxes. The declaration process is as follows: Find the official website of the local tax bureau, enter the website and enter the company's user name and password to log in to the company's personal account; after entering the official website and logging in, find "Declaration and Payment" option, and then click "Tax Declaration"; after clicking "Tax Declaration", we find "Personal Income Tax Detailed Declaration". After clicking to enter, the page will jump to the personal income tax detailed declaration interface; individual industrial and commercial households shall follow the actual Fill in the relevant data for the business that occurred, and click Submit after completing it to declare successfully.

Declaration in offline lobby.

1 Taxpayers go to the tax service hall of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"

2 Pay taxes People should fill in the declaration form in duplicate according to the form filling requirements.

3 Taxpayers shall directly submit the declaration form and a copy of their identity document to the tax service office of the competent tax authority.

4 The taxpayer shall keep a copy of the return form for future reference.

What are the tax standards for self-employed individuals?

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

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

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

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

In summary, for individual industrial and commercial households, taxpayers must submit tax returns to the tax authorities within fifteen days after the end of each month or quarter, and prepay taxes; Complete the final settlement before the 31st of the month.

Legal basis:

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

Article 1

There are Domicile, or an individual who has no domicile and has lived in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China.