How to declare personal income tax from production and operation?

The individual income tax declaration form for income from production and operation can be declared on the website of local tax authorities, by mail, directly to the tax service hall of local tax authorities, or by other means that meet the requirements of the competent tax authorities.

Declaration period

For individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises subject to audit collection, taxpayers shall make tax returns in advance within 15 days of the following month; If the contractor or lessee obtains the income from contracted operation or lease operation on a monthly basis or by stages within 1 year, the taxpayer shall pay tax returns in advance within 15 days after each income is obtained.

If the approved collection is implemented, the tax return shall be handled within 15 days of the following month.

If a taxpayer fails to file a tax return within the prescribed time limit, it shall file an extension in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and its detailed rules for implementation.

Extended data:

Selection of tax reporting institutions:

First, if there is a business unit, it shall report to the local competent tax authorities where the business unit is located.

Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities.

Third, if there are no employees, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from contracted operation and lease operation of enterprises and institutions, they shall be reported to the competent local tax authorities in one of the actual places of operation.

Fourth, if there are no offices or employers in China, and there is no income from production or operation in the annual income items, they shall report to the local competent tax authorities where their household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China.

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