Individual industrial and commercial households are generally small-scale VAT taxpayers. After obtaining a business license, tax registration should be handled according to law, and individual industrial and commercial households generally pay taxes to the tax authorities regularly. The tax declaration process for individual industrial and commercial households is 1. The declaration process is applicable to taxpayers who have paid personal income tax in full in the tax year. When filing tax returns after the end of the year, taxpayers only need to handle the declaration items, and do not need to handle tax collection, tax payment, tax refund and tax deduction separately. Step 1: Taxpayers go to the tax service hall of the competent tax authorities to receive paper personal income tax returns (applicable to taxpayers with an annual income of more than 6.5438+0.2 million yuan). Step 2: The taxpayer fills in the declaration form in duplicate as required. Step 3: The taxpayer directly submits the declaration form and a copy of the identity certificate to the tax service office of the competent tax authority. Step 4: The taxpayer keeps the declaration form for future reference. 2. Tax declaration and tax payment This declaration process is applicable to taxpayers who have not paid personal income tax in full during the tax year. Taxpayers need to collect and pay taxes after the end of the year. Step 1: Taxpayers go to the tax service hall of the competent tax authorities to receive paper personal income tax returns (applicable to taxpayers with an annual income of more than 6.5438+0.2 million yuan). Step 2: The taxpayer fills in the declaration form in duplicate as required. Step 3: The taxpayer directly submits the declaration form and a copy of the identity certificate to the tax service office of the competent tax authority. Step 4 Taxpayers shall pay taxes with the tax payment certificate issued by the tax authorities. Step 5: The taxpayer keeps the declaration form for future reference. 3. Declaration of tax refund and tax offset This declaration process is applicable to taxpayers who overpay personal income tax in the tax year. When filing tax returns in the year after the end of the year, taxpayers can choose to apply for tax refund in the current period, or they can choose to deduct the overpaid tax when paying personal income tax in the next period. Step 1: Taxpayers go to the tax service hall of the competent tax authorities to receive paper personal income tax returns (applicable to taxpayers with an annual income of more than 6.5438+0.2 million yuan). Step 2: The taxpayer fills in the declaration form in duplicate as required. Step 3 Taxpayers shall submit the following materials to the competent tax authorities. (1) current individual income tax return; (2) A copy of a valid personal identity document; (3) If the overpayment is self-declared, a copy of the tax return for the period to which the overpayment belongs; If the overpaid tax is withheld and remitted, the written certificate of the withholding agent on the actual taxable income of the taxpayer during the period to which the overpaid tax belongs; (4) Original and photocopy of personal income tax payment certificate (including payment book, tax payment certificate, tax withholding certificate, tax collection certificate, etc.). ) prove that the tax has been paid (the tax authorities will return the original to the taxpayer after checking the original and photocopy); (5) an application form for tax refund (refund); (6) Other materials as prescribed by the competent tax authorities. Step 4: After verification by the tax authorities, the taxpayer will refund or offset the tax, and return the tax return to the tax authorities for reference or the next tax deduction declaration. The above is the detailed process of self-employed tax declaration. As a civil subject, self-employed individuals have the obligation to pay taxes according to law, so they should actively declare and pay taxes.

Legal objectivity:

Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.