If you are the legal representative, it is recommended to use the natural person electronic tax bureau (web) to declare.
Pre-preparation:
1. The operator (legal representative) downloads, installs, registers and logs in the personal income tax app.
2. Accurately calculate the cumulative total income and cumulative total cost from the beginning to the last month.
Natural person electronic tax bureau (web end)
One,
Log in to the natural person electronic tax bureau (web side)
1. Open the browser, enter the website address/,and jump to the natural person electronic tax bureau.
2. Use the operator's (legal representative's) tax app to scan the QR code on the right, confirm the login with the mobile phone, or log in with the account password of the tax app.
Second,
Declaration of operating income (Form A)
1. After successful login, slide down the page, select General Business-click Operating Income (Table A).
2. Select the reporting year. (Take 2022 as an example)
3. Enter the social credit code of individual industrial and commercial households to declare-click Search-click Confirm to add.
4. Enter the information of the invested company, select the month when the tax payment period ends at the end of this quarter (take September 2022 as an example), and other information systems will automatically bring it out. Click Next. (Note: If it is a new enterprise in that year, the tax payment period is the current month in industrial and commercial registration; If not, it is 1 month of the year. )
5. Fill in the total accumulated income and accumulated costs and expenses during the tax payment period truthfully. (Note: Total income and cost are cumulative figures. For example, the number reported in the reporting period of 10 is the cumulative number of 1-9 months, not the total number of 7-9 months.
6. Choose whether to deduct all from the comprehensive income, and click Next (Note: If there are comprehensive income and operating income at the same time, the monthly deduction fee of 5,000 yuan can only be deducted from one of them, and the other cannot be enjoyed. For example, if "No" is selected, it will be deducted from operating income. )
7. Click Input Tax Relief, and then click Next. (Note: the system automatically judges that it enjoys the policy of halving the operating income of individual industrial and commercial households in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.8 (202 1)).
8. Confirm the declaration information, click Submit after confirmation, and the system will prompt that the declaration information is submitted successfully and saved, that is, the declaration is successful.
Third,
pay taxes
1. If you need to pay tax after the declaration is successful, click Pay Tax Now.
2. Confirm the tax payment amount, and click Confirm Tax Payment.
3. Select the payment method. (Note: If an individual has signed a tripartite agreement, it is recommended to pay through the tripartite agreement; If the contract is not signed, and the tax amount is less than 50,000 yuan, it is recommended to pay by scanning the code and using WeChat and Alipay.
Fourth,
Print tax payment certificate
1. Issue a tax payment certificate. Return to the home page after paying taxes. I want to inquire-declare inquiry-select declaration date-select completed below-inquire.
2. Select the tax record-click to open the tax payment voucher.
If it is a tax official other than the legal representative, it is recommended to use the natural person electronic tax bureau (withholding end) to declare.
preposition
1. Download and install natural person electronic tax bureau (withholding end)
Log on to the official website of People's Republic of China (PRC) State Taxation Bureau () Shanghai Taxation Bureau-I want to download-software download-natural person electronic taxation bureau (withholding end) download.
2. Be able to accurately calculate the cumulative amount of total income and costs from the beginning to the last month.
Natural person electronic tax bureau (withholding end)
I. Log in to the natural person electronic tax bureau (withholding end)
1. The legal representative (operator) and real-name registration system taxpayers can log in by their real names. Non-real-name taxpayers can log in by declaring their passwords.
2. Log in for the first time and open the natural person electronic tax bureau (withholding end)-enter the company information and enter the taxpayer identification number twice-click Next.
3. Get tax information-click Next-record taxpayer information, enter name and mobile phone number-click Next-set up automatic data backup-click Experience Now.
4. Take the password declaration and login as an example, select the password declaration and login on the right side of the pop-up box-enter the password (note: the password is set by the legal representative and the financial controller on the tax app or issued through the tax service hall)-and click Login. (Note: If you need to reset your password, please set a password that meets the requirements according to the system prompt and log in again. )
Second, the personnel information collection
1. After logging in, click the first line of the left menu to collect personnel information-enter the information of legal representative (operator) (ID number, name and mobile phone number are required, and the employment type is selected as "Other")-click Save-click Submit.
2. A prompt box "1 bit indicates successful submission and 0 bit indicates failed submission" pops up, and click Close.
Third, tax declaration
1. Click the operating income icon in the upper left corner of the page-click the prepayment tax declaration-and the system will automatically bring it into the tax period.
2. Tick the legal representative (operator) below-click Modify-automatically choose to repay in advance according to the facts-truthfully fill in the accumulated total income and accumulated costs and expenses (Note: the total income and accumulated costs and expenses are cumulative figures, for example, the figure for the reporting period of 10 is the cumulative figure for 1-9 months instead of the cumulative figure for 7-9 months. )-Click OK.
3. Article 9 The taxable income does not exceed 6,543.8+0,000. Click the blue name of the legal representative (operator)-drop down the editing interface of prepayment declaration. Article 13-click the pen and paper button at the back-drop down and select tax-free items (individual industrial and commercial households will be subject to personal income tax by half)-drop down and check the uniqueness of tax exemption-click OK.
4. Click submit declaration after confirmation-wait for a few seconds, then click get feedback, and the system will prompt that the declaration is successful. (Note: RMB 5,000 per month is deducted by default for operating income. Operators (legal representatives) who have comprehensive income at the same time cannot enjoy it at the same time. )
Four. pay taxes
If there is any tax after the successful declaration, click the menu on the left to pay the tax-it is recommended to pay by scanning the code (less than 50,000 yuan is paid by WeChat, Alipay, China UnionPay Express, etc.). )-Click to open the QR code-Scan the code to pay.
Five, print the tax payment certificate
After paying taxes, click the menu on the left to query statistics-entry period-click Query-click Tax Payment Certificate to issue.