If you are the legal representative, it is recommended to use the natural person electronic tax bureau (WEB) to declare.
Pre-preparation:
1. The operator (legal representative) downloads, installs, registers and logs in the personal income tax APP.
2. Accurately calculate the cumulative total income and cumulative total cost from the beginning to the last month.
Natural person electronic tax bureau (WEB end)
One,
Log in to the natural person electronic tax bureau (WEB side)
1. Open the browser, enter the website address/,and jump to the natural person electronic tax bureau.
2. Use the operator's (legal representative's) tax APP to scan the QR code on the right, confirm the login with the mobile phone, or log in with the account password of the tax APP.
Second,
Declaration of operating income (Form A)
1. After successful login, slide down the page, select General Business-click Operating Income (Table A).
2. Select the reporting year. (Take 2022 as an example)
3. Enter the social credit code of individual industrial and commercial households to declare-click Search-click Confirm to add.
4. Enter the information of the invested company, select the month when the tax payment period ends at the end of this quarter (take September 2022 as an example), and other information systems will automatically bring it out. Click Next. (Note: If it is a new enterprise in that year, the tax payment period is the current month in industrial and commercial registration; If not, it is 1 month of the year. )
5. Fill in the total accumulated income and accumulated costs and expenses during the tax payment period truthfully. (Note: Total income and cost are cumulative figures. For example, the number reported in the reporting period of 10 is the cumulative number of 1-9 months, not the total number of 7-9 months.
6. Choose whether to deduct all from the comprehensive income, and click Next (Note: If there are comprehensive income and operating income at the same time, the monthly deduction fee of 5,000 yuan can only be deducted from one of them, and the other cannot be enjoyed. For example, if "No" is selected, it will be deducted from operating income. )
7. Click Input Tax Relief, and then click Next. (Note: the system automatically judges that it enjoys the policy of halving the operating income of individual industrial and commercial households in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.8 (202 1)).
8. Confirm the declaration information, click Submit after confirmation, and the system will prompt that the declaration information is submitted successfully and saved, that is, the declaration is successful.
Third,
pay taxes
1. If you need to pay tax after the declaration is successful, click Pay Tax Now.
2. Confirm the tax payment amount, and click Confirm Tax Payment.
3. Select the payment method. (Note: If an individual has signed a tripartite agreement, it is recommended to pay through the tripartite agreement; If the contract is not signed, and the tax amount is less than 50,000 yuan, it is recommended to pay by scanning the code and using WeChat and Alipay.
Fourth,
Print tax payment certificate
1. Issue a tax payment certificate. Return to the home page after paying taxes. I want to inquire-declare inquiry-select declaration date-select completed below-inquire.
2. Select the tax record-click to open the tax payment voucher.
If it is a tax official other than the legal representative, it is recommended to use the natural person electronic tax bureau (withholding end) to declare.
preposition
1. Download and install natural person electronic tax bureau (withholding end)
Log on to the official website of People's Republic of China (PRC) State Taxation Bureau () Shanghai Taxation Bureau-I want to download-software download-natural person electronic taxation bureau (withholding end) download.
2. Be able to accurately calculate the cumulative amount of total income and costs from the beginning to the last month.