Authorization, it won't be the same as before. If you are self-employed, you will be taxed on a consolidated basis. So, don't say that self-employed people in Songjiang, Shanghai don't have to keep accounts and file tax returns.
All self-employed individuals in Songjiang, Shanghai should declare and pay taxes by themselves. Well, since the date of 2020 10 1, all self-employed individuals have to declare and pay taxes themselves.
Many self-employed bosses in Songjiang, Shanghai are in a hurry. Where and how can I report it? Let's not worry now. Now, tax returns are all made through the electronic tax bureau.
It's easier to declare, but don't think that if you don't keep accounts, don't recruit and don't file taxes, then the consequences will be fines or become abnormal households.
What taxes do individual industrial and commercial households need to report
According to the interim measures for the management of establishing accounts for self-employed individuals, self-employed individuals in Songjiang, Shanghai who meet certain conditions should establish simple accounts.
The tax department will advise you to choose the appropriate calculation method according to the specific situation:
First, self-employed individuals with sound reconciliation certificates and accurate verification shall be subject to audit collection.
Two, the small scale of production and operation and do not have the ability to build the self-employed to implement regular quota collection.
Three, the self-employed in certain circumstances, the tax authorities have the right to verify the tax payable, the implementation of approved collection.
4. Taxes declared by self-employed individuals include value-added tax, value-added tax surtax and personal income tax.