1. Registration: Individual studios should complete industrial and commercial registration, tax registration and other procedures in accordance with relevant regulations, and obtain necessary documents such as business license and taxpayer identification number;
2. Tax type selection: individual studios should choose appropriate taxes according to their own business conditions, and generally they can choose personal income tax or value-added tax;
3. Tax declaration: The individual studio shall make tax declaration according to the selected taxes and regulations. Personal income tax is generally declared annually, and value-added tax needs to be declared monthly or quarterly;
4. Tax payment: individual studios should pay the tax payable in time according to the regulations, generally through e-banking and online banking.
5. Tax report and filing: individual studios should fill in tax reports, such as individual income tax returns, and submit relevant reports.
Tax declaration standard:
1. Taxpayer's registered capital: classify enterprises according to their registered capital and determine tax declaration standards;
2. Taxpayer's annual turnover: according to the annual turnover of the enterprise, the tax declaration standard is determined;
3. Taxpayer's pre-tax profit: according to the enterprise's pre-tax profit, determine the tax declaration standard;
4. Number of employees of taxpayers: According to the number of employees of enterprises, the tax declaration standard is determined;
5. Taxpayer industry type: According to the industry type of enterprises, enterprises are classified and managed, so as to determine the tax declaration standard.
To sum up, the specific provisions may vary according to different regions and policies. You can consult the local tax department or finance department to get more accurate information.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.