Small-scale taxpayers who collect through auditing shall report quarterly. In other words, the quarterly tax revenue does not exceed 300,000 yuan, and the monthly tax revenue exceeds 300,000 yuan, which is not calculated on a monthly basis. For example, the sales income of 5438+ 10 in June was 200,000 yuan, but the sales in February and March were only 90,000 yuan, and the quarterly total was 290,000 yuan, which was tax-free.

If the annual taxable income exceeds 654.38+10,000 yuan, personal income tax will be levied at a reduced rate of 35%, that is, "taxable income" instead of "turnover" or "sales".

Taxpayers can apply for tax returns in a variety of flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly in the tax service hall of the local tax authorities, or filing in other ways required by the competent tax authorities.

How do self-employed people issue invoices?

1. If self-employed individuals need to invoice on their behalf, they should apply to the tax service office for invoicing on the basis of your tax registration certificate, ID card, tax payment certificate issued by the other party and the contract signed by both parties.

2. Units and individuals that have gone through tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and after being audited by the competent tax authorities, issue invoice receiving and purchasing books.

3 taxpayers to the competent tax authorities tax service center to receive and fill out the "taxpayer invoice types application form" in duplicate. The tax registration certificate (photocopy) and the identity certificate of the information handler, and the special financial seal or invoice seal submitted shall be presented.

4. Taxpayers who have gone through the tax registration need to use invoices and collect and purchase invoices from the competent tax authorities according to the types, quantities and methods approved in the invoice collection and purchase book. Taxpayers should provide information: invoice receiving and purchasing book, tax-controlled IC card (used by tax control machine to print invoices), special financial seal or invoice seal, and used invoice stub copy (except for the first purchase, the tax-controlled invoice received and purchased carries the last bookkeeping copy issued).

Download the billing software, enter the billing interface, and issue invoices according to your own needs.