First, the WEB page of the natural person tax service platform
Owners of individual industrial and commercial households, investors of sole proprietorship enterprises and natural person partners of partnership enterprises can directly file their own tax returns through the webpage of natural person tax service platform. If it is the first visit, they should register their real names first, and then click on the "personal income tax" picture link to enter.
Two, natural person withholding agent tax management system
Individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises may also allow tax personnel to declare business income on behalf of investors through the withholding client of the natural person tax management system. When paying taxes, it can be paid through UnionPay online payment or the tripartite agreement signed by investors, tax bureaus and banks; At the same time, investors can also pay taxes by logging in to the website of the natural person tax service platform after the taxpayer declares on their behalf.
The "withholding client of natural person tax management system" can be downloaded from the website of local taxation bureau and then installed. If it is the first time to use it, you need to apply for the initial declaration password at the tax service office of the competent tax authority before declaring and paying.
3. Investors or their taxpayers can also report and pay directly to the tax service hall of the competent tax authorities.
It should be noted that the unincorporated form of individual industrial and commercial households is a special organization in the form of natural persons, which does not need to pay enterprise income tax, but pays personal income tax. In individual industrial and commercial households, there is no concept of legal person, only investors, who need to bear unlimited joint and several liability.