How do self-employed individuals verify the collection in 2023?

In 2023, the verification procedures for the verification and collection of self-employed individuals are as follows:

1. Taxpayers fill in monthly (quarterly) advance tax returns for individual industrial and commercial households;

2. The taxpayer shall submit the completed declaration form to the local State Taxation Bureau;

3. The tax authorities shall examine the income declaration form submitted by taxpayers and verify the income tax payable;

4, after approval, issued a "notice of individual industrial and commercial households income tax payment", notify taxpayers to pay the income tax payable.

Collection of self-employed households approved in 2023:

1, pay attention to the latest policies and regulations issued by State Taxation Administration of The People's Republic of China, and understand the specific requirements for the approved collection of self-employed individuals in 2023;

2. Fill in the declaration form carefully to ensure that the information filled in is true and accurate, and submit it to the tax authorities on time;

3. Learn various deduction preferential policies to reduce income as reasonably as possible;

4. If you have any questions, consult the local tax bureau and seek help in time.

Matters needing attention in the verification and collection of self-employed individuals:

1, declaration period: the declaration form must be submitted before 15 every month or quarter;

2. Income items: including labor remuneration, business income, manuscript remuneration and other forms;

3. Tax rate and deduction: according to different business types and regions, there are corresponding preferential policies and deduction standards;

4. Supervision by tax authorities: Taxpayers should abide by relevant tax laws, and will be fined and other administrative penalties if they violate them.

To sum up, the verification and collection of individual businesses means that the tax authorities verify and collect the tax payable of individual industrial and commercial households according to the prescribed tax rate and calculation formula and the income declared by taxpayers.

Legal basis:

Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC)

The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:

(1) Revenue from the sale of commodities;

(2) Income from providing labor services;

(3) Income from property transfer;

(four) dividends, bonuses and other equity investment income;

(5) Interest income;

(6) Rental income;

(7) Royalty income;

(8) Receiving donation income;

(9) Other income.