How do individual industrial and commercial households file tax returns?
1, enter the tax declaration website of the tax bureau, and directly enter the declaration page after logging in;
2. I see that there is personal income tax in the drop-down table of electronic declaration, which is also the entrance for employees to declare personal income tax. Click Enter to jump to the interface of individual income tax declaration, select the middle, that is, income detailed declaration, and click Query;
3. A form pops up, and you need to fill in the tax items. Click the → arrow, and a small box will appear, where you can select the income from the production and operation of individual families. After confirmation, you need to fill in the column of taxable items and choose the income from sole proprietorship and partnership enterprises.
How much is the tax for individual industrial and commercial households?
1. Taxation refers to a normative form in which the state participates in the distribution of social products compulsorily and gratuitously in order to provide public goods to the society and meet the needs of the society, and obtains fiscal revenue.
2. Taxation is a very important policy tool.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 13 of the Regulations on Individual Industrial and Commercial Households
Individual industrial and commercial households shall submit annual reports to the registration authority from June 30th to June 1 every year. Individual industrial and commercial households shall be responsible for the authenticity and legality of their annual reports. Measures for the annual report of individual industrial and commercial households shall be formulated by the administrative department for industry and commerce of the State Council.
Article 14
The registration authority will load individual industrial and commercial households that fail to fulfill their annual reporting obligations in accordance with the regulations into the business exception list and publicize them to the public on the enterprise credit information publicity system.