1. If there is a post or job, it shall report to the local tax authorities and handle the tax payment business after examination;

2, there are more than two jobs, the employer and the taxpayer should choose and regularly declare the tax payable by one of the units to the tax authorities;

3 for taxpayers who have no work or employment units, the annual income items include the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions. , and the local competent tax authorities need help to declare;

4. Unemployed and useless taxpayers whose income from production and operation is not included in the annual income items shall report to the local competent tax authorities;

5. If there is a domicile, but the domicile is inconsistent with the habitual residence, choose and fix it in one of the competent places to report to the tax authorities;

6. If there is no household registration, report to the competent tax authorities of China's habitual residence.

laws and regulations

People's Republic of China (PRC) tax collection management law

Article 4? Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. Article 15

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Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.