1. Individual industrial and commercial households need to open a personal savings account, sign an agreement on entrusted tax withholding and payment with the online bank of banking and taxation, and handle the tax deduction business for savings;
2. After handling the savings tax deduction business, the tax authorities will regularly transfer the tax in the taxpayer's deposit account, and there is no need to declare the tax within the quota by themselves;
3 for individual industrial and commercial households with sound reconciliation vouchers and accurate accounting, the tax authorities shall conduct audit collection; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities should regularly levy a fixed amount.
How to solve the overdue declaration of self-employed individuals
1, go to the tax declaration window of the tax authorities to make a supplementary report, and the administrator will punish the failure to declare on time;
Second, in accordance with the provisions of relevant laws, taxpayers fail to file tax returns and submit tax materials within the prescribed time limit, or withholding agents fail to submit tax withholding report forms and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed;
3. After contacting the tax administrator, the administrator will inform the parties of the process.
How to deal with the individual's four-year tax return?
1, you need to go to the front desk of the tax bureau to make up the declaration and pay the late payment fee;
2. The materials carried include a copy of the tax registration certificate, the identity certificate of the agent, and the personal income tax return stamped with the official seal;
3. If a taxpayer or withholding agent fails to pay or remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of delay.
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.