1. Submit relevant application materials (such as application form, main business scope, time, etc.) to the local taxation bureau. , if there are differences in different places, you need to consult the relevant local managers), and then the administrator will verify the personal business income tax;
2. Submit materials directly in e-tax. After the approval, you can declare and pay taxes according to the approved tax rate. It is understood that at present, in many places, you can apply for approval and collection by yourself, and the annual turnover is below 6.5438+0.2 million, and you can also enjoy the exemption policy of value-added tax.
The registration process of individual industrial and commercial households is as follows:
1, the name of the self-employed, and the head of the self-employed is named after the region;
2. To submit the registration materials, you need to prepare the Application Form for Self-employed Registration and the Electronic Tax Real Name Certification;
3. After the license is generated, obtain the self-employed business license;
4, lettering, need to provide self-employed business license and operator ID card.
Legal basis: Article 25 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
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.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Article 15
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.