The tax declaration process of a sole proprietorship enterprise is to compile enterprise financial statements, directly declare tax-related contracts and other related materials online, and log in to the online declaration system of tax authorities for tax declaration. If you can't operate online, you can only choose to prepare relevant materials to declare in the tax hall, and pay taxes according to state regulations after approval.

1. How can a sole proprietorship declare tax?

First, calculate the tax payable, prepare relevant tax return materials for online filing or go directly to the tax hall for filing;

Second, online or on-site declaration must be audited by tax authorities;

Third, it can be approved by directly paying the corresponding tax amount.

2. What materials should be prepared for tax declaration?

1, financial accounting statements and their explanatory materials;

2. Contracts, agreements and vouchers related to tax payment;

3, electronic tax data of tax control device;

4, business activities of the tax management certificate and remote tax payment certificate;

5. Relevant certification documents issued by domestic or overseas notarization institutions;

6. Taxpayers' and withholding agents' tax returns or tax withholding and collecting reports mainly include: taxes, tax items, taxable items or items to be withheld and remitted, tax basis, deduction items and standards, applicable tax rate or unit tax, items and taxes to be refunded, tax items and taxes to be reduced or exempted, taxes to be withheld and remitted, tax period, deferred tax payment and unpaid tax.

7. When the withholding agent handles the tax withholding and collection report form, it shall truthfully fill in the tax withholding and collection report form, and submit the legal documents of tax withholding and collection and other relevant documents and materials stipulated by the tax authorities;

8. Other relevant documents and materials required by the tax authorities.

3. What are the requirements for establishing a sole proprietorship enterprise?

(1) The investor is a natural person;

(2) Having a legal enterprise name;

(3) The amount of capital contribution declared by the investor;

(4) Having a fixed place for production and business operation and necessary conditions for production and business operation;

(5) Necessary employees.

4. What are the legal characteristics of a sole proprietorship enterprise?

(1) The establishment and dissolution procedures of enterprises are simple.

(2) Flexible and free management. Business owners can determine their own business strategy and make business decisions completely according to their own will.

(3) The owner shall bear unlimited liability for the debts of the enterprise. When the assets of the enterprise are insufficient to pay off the debts, the owner pays off the debts of the enterprise with his personal property. It is beneficial to protect the interests of creditors, but wholly-owned enterprises are not suitable for high-risk industries.

(4) The scale of the enterprise is limited. The limited operating income, limited personal property, limited working energy and management level of a sole proprietorship enterprise restrict the expansion of its business scale.

(5) The existence of enterprises lacks reliability. The survival of a wholly-owned enterprise depends entirely on the personal safety of the owner, and the life span of the enterprise is limited. In the modern economic society, wholly-owned enterprises play an important role.

Whether it is a sole proprietorship enterprise or a joint stock limited company, the operation process of tax declaration is the same, but there are many kinds of taxes and fees generated by enterprises in the course of operation, such as enterprise income tax and stamp duty. The declaration time of different taxes shall be subject to the notice of the local tax authorities.