Question 2: How to determine and declare tax payment for individual industrial and commercial households to consult your local taxation bureau is determined by the special administrator, one is the approved collection, and the other is the audit collection.
Generally speaking, individual industrial and commercial households are approved to collect taxes, that is, the tax paid every month is a fixed amount, whether you lose money or make money.
Question 3: Beginners ask for advice: retail individual industrial and commercial households, monthly tax return process, 15 points, individual industrial and commercial households currently declare quarterly; Individual industrial and commercial households (audit collection) are divided into point households and less than point households. If the family's monthly income exceeds 30,000 yuan (90,000 yuan a quarter), it is necessary to declare and pay taxes to the tax authorities;
Individual industrial and commercial households (regular quota) shall pay taxes at the tax service hall according to the amount approved by the tax authorities, and the part exceeding the invoice shall be taxed;
If it doesn't arrive, you don't need to declare it. Just be careful not to overcharge the invoice.
Question 4: Business licenses of individual industrial and commercial households and small-scale taxpayers. The question is how to classify tax returns as small-scale taxpayer enterprises or individual industrial and commercial households, which will be confirmed when handling business licenses. When you apply for a business license, you are an enterprise. If you have a business license, you are an individual, then you are an individual. Both enterprises and individuals have the nature of small-scale taxpayers. If the sales income reaches the standard of general taxpayer of value-added tax, it will be qualified as a general taxpayer of value-added tax after application.
Small-scale taxpayers are actually the same as individual industrial and commercial households. The difference is that small-scale taxpayers need to establish an account system, and individual industrial and commercial households generally set taxes. No matter whether they set up an account system or set up taxes, if they issue invoices, the applicable tax rate is 3%.
Collection methods, enterprises and tax authorities are defined as audit collection methods, and individuals are defined as fixed tax methods or check collection methods.
Question 5: Do individual industrial and commercial households need to file tax returns every month like limited companies? Yes, we also need a zero declaration. .
Question 6: How to declare the business license of individual industrial and commercial households online? The steps are as follows:
1. Login
National Enterprise Credit Information Publicity System: gsxt.saic.gov
2. Check the provinces and cities and click Enter.
3. Click on the corporate public information report.
4. Select a new user to register. If it is an individual, start new user registration. The enterprise drop-down menu that appears can be filled in by selecting personal registration.
5. Fill in the information as required, click Verify, set the password next to it after verification, and then select Login. In order to prevent forgetting the password, it is best to use the last 6 digits of the registration number. The user name can be registered directly.
6. When logging in, you need to fill in your mobile phone number to accept the verification code, which comes slowly.
7. After logging in, choose to fill in the year-end report online-choose 20 13.
8. Fill in the form as required, and you can choose whether to publicize it.
9. Fill it out and save it. Next, click Add and fill in the contribution time of each shareholder.
10. Save and continue processing the asset status. Ask your accountant to issue the balance sheet and profit and loss statement of the previous year, fill them in as required, and choose whether to publicize them.
1 1. Save and proceed to the next step to provide guarantee information. If there is no guarantee, save it and move on to the next step.
12. Next, party building information. If there is no information, please fill in according to the drawing.
13. The next step is preview and publicity. If there are no mistakes, choose submit and merge.
If you need to print the annual report information, select Preview Print to view the preview, and press CTLR+P to print.
14. After submission, you can check the annual report information by querying your company information on the enterprise credit network. The annual report information is 20 14, the annual report is 20 15, and the annual report of a company registered with 20 14 is 20 14.
At this point, your annual report has been completed.
Question 7: How do individual industrial and commercial households pay taxes? What the tax Commissioner said is right. He confirmed in the system that your tax payment is 2000 yuan, so it can't be revised. We can only wait until next year.
Tax exemption for monthly sales below 20 thousand is a national policy, but it is implemented by local tax authorities. In other words, it is up to the tax authorities to check whether you have enough tax standards, not your statements or reported data. Generally, the approved tax amount refers to several factors: the area of business premises, rent, employees, etc. Because the purpose of any enterprise is to make a profit instead of losing money all the time, and these are your most basic capital. If you have to pay 50 thousand pounds for moonlight rent, it is impossible to prove that you are tax-free
Question 8: How do individual industrial and commercial households file tax returns? Self-employed households are usually double registered households. They bring the original and duplicate business license to the lobby for tax registration, and make an electronic tax payment agreement for online declaration. In the first month, they usually file tax returns at the window, and then automatically deduct the money, which is much more convenient.
Question 9: How to declare and pay income tax on the income from production and operation of individual industrial and commercial households "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Individual Income Tax Return" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 13 No.21,hereinafter referred to as "Announcement No.21"), and the revised individual income tax return will be implemented from August 2013. How to fill in the personal income tax declaration form (Form A) (hereinafter referred to as "Schedule 7") and the matters needing attention are illustrated as follows through cases for taxpayers' reference when filing tax returns.
I. Scope of Application of Schedule 7
From the way of collection, Schedule 7 applies to two ways: examining and approving the collection; From the perspective of income, it includes "income from production and operation of individual industrial and commercial households" and "income from contracted operation and lease operation of enterprises and institutions"; From the taxpayer's point of view, it includes individual industrial and commercial households, contractors and tenants of enterprises and institutions, investors of sole proprietorship enterprises and partners of partnership enterprises. It should also be noted that Schedule 7 is applicable to taxpayers who collect personal income tax through auditing, and the annual final settlement declaration adopts the Personal Income Tax Declaration Form (Table B), which should be filled out separately for partnerships with two or more natural person investors. Taxpayers should also submit Annex 2 "Basic Information Form of Individual Income Tax (Form B)" when handling the declaration.
Second, the provisions of the reporting period
Announcement No.2 1 defines the declaration period of the above two types of income taxpayers. For individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises that need to be inspected, 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 levy 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 provisions of the tax law.
For example, if Mr. Li and his partners jointly set up Partnership A in A * * * * the investment ratio in 2003 was 5:5.2065438+65438+ 10. At the beginning of October, Mr. Li sent the personal income tax prepayment declaration form of 2065438+September 2003 to his competent tax authorities. The partnership enterprise's September accounting statement reflects that the partnership enterprise's main business income from 20 13 to September totaled 700,000 yuan, other business income100,000 yuan, operating costs of 430,000 yuan, business taxes and surcharges of 40,000 yuan, sales expenses155,000 yuan and management expenses of 85,000 yuan, including business entertainment expenses. Mr. Li's personal income tax prepayment declaration form for September 2065438+2003 is as follows.
1 line "Total income of this period" =70+ 10=80 (ten thousand yuan);
In the second line, "Total cost of this period" = 43+4+15.5+[8.5-(1.35-70× 5 ‰)+5 = 75 (ten thousand yuan);
Line 3 "Total profit for the current period" =80-75=5 (ten thousand yuan);
The fourth line "distribution ratio" is 50%;
Taxable income in line 5 =5×50%=2.5 (ten thousand yuan);
In line 10, "annual taxable income converted according to the above contents" =2.5÷9× 12=3.333333 (ten thousand yuan) = 3333.33 (yuan);
1 1 line tax rate and 12 line quick calculation are deducted by 20% and 3750;
/kloc-line 0/5 "Actual tax payable in this period" = (3.333333× 20%-0.3750) ÷12 = 0.024306 (ten thousand yuan) =243.06 (yuan).
Other columns shall be filled in according to the instructions for filling in the form.
Question 10: Do individual industrial and commercial households need to file tax returns? What will happen if they don't file tax returns? Generally, individual industrial and commercial households are taxed at a fixed rate, but many of them are basically tax-free (the tax-free point in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is 30,000 yuan), so it doesn't matter if individual industrial and commercial households don't pay taxes, unless they are found out by the tax bureau that they will be fined, and it is normal for other small individual industrial and commercial households not to pay taxes.