1. Handling tax registration: Self-employed individuals first need to go to the local tax department to handle tax registration and obtain a business license and tax registration certificate;
2. Invoicing: When conducting business activities, self-employed individuals need to issue invoices according to regulations, and at the same time record and save invoice information in time;
3. Tax declaration: According to the relevant national tax regulations, self-employed individuals need to declare and pay taxes to the local tax authorities within the prescribed time limit. The contents of specific taxes include value-added tax, income tax, stamp duty and other taxes, and the contents and standards of specific taxes need to be determined according to the actual situation of individual households;
4. Tax payment: After the self-employed declare tax payment, they need to pay tax in the prescribed way and within the prescribed time limit. Generally, payment can be made through online banking or mobile banking.
5. Keep accounting records: In the course of business operation, self-employed individuals need to keep financial accounting records, including account books and vouchers, for inspection by tax authorities.
The self-employed tax declaration process is as follows:
1. Handling tax registration: Self-employed individuals need to go to the local tax authorities to handle tax registration and obtain business licenses and tax registration certificates;
2. Invoicing: When conducting business activities, self-employed individuals need to issue invoices according to regulations, and at the same time record and save invoice information in time;
3. Tax declaration: According to the relevant national tax regulations, self-employed individuals need to declare and pay taxes to the local tax authorities within the prescribed time limit. The contents of specific taxes include value-added tax, income tax, stamp duty and other taxes, and the contents and standards of specific taxes need to be determined according to the actual situation of individual households;
4. Tax payment: After the self-employed declare tax payment, they need to pay tax in the prescribed way and within the prescribed time limit. Generally, payment can be made through online banking or mobile banking.
5. Keep accounting records: self-employed individuals need to keep financial accounting records, including account books and vouchers, for inspection by tax authorities;
6. Annual settlement and payment: At the end of each year, self-employed individuals need to make annual settlement and payment in accordance with the regulations, summarize the business performance of the year, and back up relevant statements and materials.
To sum up, in the process of tax declaration, self-employed individuals should strictly abide by the relevant national tax laws and regulations and truthfully declare their taxes. If there are unclear questions, they can consult the local tax authorities or professional accounting firms.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-fifth.
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.