1. Individual industrial and commercial households need to register with the tax authorities and obtain a tax registration certificate.
2, according to the operating conditions of individual industrial and commercial households, determine the taxes and tax rates that individual industrial and commercial households should pay.
3, according to the requirements of the tax authorities, in accordance with the provisions of the time and manner to declare and pay personal income tax.
4. When filing individual income tax returns, you need to fill in the individual income tax return form and declare and verify it in the specified time and manner.
5. When paying personal income tax, you can choose to pay in the window of the tax authorities, and you need to provide tax registration certificate, bank transfer voucher and other relevant information when paying.
6. If the payment is overdue or missed, there will be consequences such as fines and late fees.
The information required for individual industrial and commercial households to pay individual taxes is as follows:
1, identification: identification of individual industrial and commercial households, such as ID cards and passports.
2. Business license: the business license of individual industrial and commercial households or other documents proving the legal operation of individual industrial and commercial households.
3. Tax registration certificate: the tax registration certificate of individual industrial and commercial households.
4. Details of declared income: details of declared income of individual industrial and commercial households, including sales, service fees, labor fees and other income, costs, expenses and taxes.
5. Bank account information: bank account information of individual industrial and commercial households, including account name, account number, etc.
6. Other supporting materials: such as invoices, receipts, contracts, etc.
To sum up, the specific requirements and procedures for individual industrial and commercial households to pay personal income tax may be different due to different regions and industries. Please consult the local tax authorities for specific operational suggestions. Individual industrial and commercial households should declare and pay personal income tax in a timely manner in accordance with the regulations to avoid unnecessary fines and late fees.
Legal basis:
Article 7 of the Individual Income Tax Law of People's Republic of China (PRC) for Individual Industrial and Commercial Households.
Income from production and operation of individual industrial and commercial households shall be taxable income based on the total income in each tax year, after deducting costs, expenses, taxes, losses and other expenses and losses in previous years.