1. Open the client of natural person tax management system for individual proprietorship or partnership enterprises and individual industrial and commercial enterprises.
2. Switch to the production operation module through the "Production Operation" button to switch the interface.
3. In the production and operation interface, click "Collection Method" in "Verification Information" to check whether the enterprise declaration time is monthly or quarterly and the enterprise collection method. Personal income tax declaration from production and operation shall be paid in advance on a monthly or quarterly basis, and the time for final settlement of production and operation shall be from 1 October1day to March 3 1 day every year.
4. Click on the "Advance Tax Declaration", the production and operation of declare in advance will be verified and collected, and the accumulated income of the current year will be filled in; Fill in the accumulated income, cost, profit, etc. In the current year.
5. Fill in the form and click "Save", and then go to the next step for online declaration.
6. Click "Send Declaration" to send the declaration data to the tax bureau, and click "Get Feedback" to get the declaration result. If the investigation is successful, you can pay taxes. To pay taxes, click "Online Payment".
Individual industrial and commercial households include:
1, individual industrial and commercial households that have obtained the business license of individual industrial and commercial households according to law and are engaged in production and operation;
2, approved by the relevant government departments, individuals engaged in school-running, medical care, consulting and other paid service activities;
3. Other individuals engaged in individual production and operation.
To sum up, taxpayers should calculate personal income tax on an annual basis after obtaining business income. Taxpayers should make advance tax returns to the competent tax authorities where the business management office is located within 15 days after the end of each month or quarter, and submit the Tax Return for Individual Income Tax on Business Income (Table A).
Legal basis:
Article 8 of the Measures for the Collection of Individual Income Tax for Individual Industrial and Commercial Households.
Individual industrial and commercial households engaged in production and business operations and activities related to production and business operations (hereinafter referred to as production and business operations) have all kinds of income in monetary and non-monetary forms, which is the total income. Including: income from selling goods, income from providing labor services, income from transferring property, interest income, rental income, income from accepting donations and other income.
Other income mentioned in the preceding paragraph includes surplus income of individual industrial and commercial households, guaranteed deposit income overdue for more than one year, accounts payable that cannot be paid, accounts receivable that have been recovered after the treatment of bad debt losses, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.
Article 9
Cost refers to the sales cost, sales expenses, business expenses and other expenses incurred by individual industrial and commercial households in their production and business activities.
Article 10
Expenses refer to the sales expenses, management expenses and financial expenses incurred by individual industrial and commercial households in their production and business activities, except the related expenses that have been included in the cost.
Article 11
Taxes refer to all kinds of taxes and fees except personal income tax and value-added tax that can be deducted in the production and business activities of individual industrial and commercial households.