1. Log in to the natural person electronic tax bureau, and you can choose withholding end or WEB end.
2. Click the "Operating Income" button on the home page to enter the declaration module.
3. Select the corresponding declaration type, such as prepayment declaration or annual remittance declaration.
4. Fill in the income, cost and expenses of the partnership business.
5. Submit the declaration and pay the corresponding taxes.
The taxes that the partnership needs to pay include:
Value-added tax, education surcharge, local education surcharge, personal income tax, vehicle and vessel use tax, stamp duty and property tax, individual partnership enterprises only need to pay personal income tax, which has nothing to do with enterprises.
To sum up, all tax matters directly related to operating income (such as value-added tax, personal income tax, urban construction tax, education surcharge, etc.). Generally, one month is a tax period, and it is stipulated that tax returns should be made within 10 days after the end of that month, regardless of whether taxable income is obtained in that month. Even if the taxable income is zero, it is necessary to apply to the competent tax authorities for "zero declaration" to clarify the legal liability for tax payment. All tax matters that are not directly related to operating income (such as stamp duty, property tax, vehicle and vessel use tax, land use tax, etc.) shall be declared according to the tax law or local specific tax payment period. ). Stamp duty belongs to behavior tax and should be declared and paid when the relevant tax payment vouchers are established, concluded and collected.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 9
Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.