Fixed households shall, after the quota implementation period is over, report to the tax authorities with the actual monthly business volume and income. If the declared quantity exceeds the limit, the tax shall be paid according to the declared quantity; If the declared amount is lower than the quota, the tax shall be paid according to the quota. The specific reporting period shall be determined by the provincial tax authorities.
If the current business volume and income of fixed-term households exceed the quota by a certain margin, they shall report to the tax authorities within the reporting period stipulated by laws and administrative regulations and pay off the taxes. The specific scope shall be determined by the provincial tax authorities.
Extended data:
Requirements for self-employed individuals to pay fixed tax:
1. Upon inspection by the tax authorities, it is found that the business volume and income of fixed-term quota households in the previous quota implementation period exceeded the quota, or the business volume and income in the current period exceeded the quota by a certain extent, but they failed to declare tax payment to the tax authorities and settle the payable tax, and the tax authorities shall recover the tax and pay the overdue fine.
2. If a fixed-term household closes down, it shall submit a written closure report to the tax authorities before closing down; Those who resume business ahead of schedule shall submit a written report on resumption of business to the tax authorities before resuming business.
3. If it is necessary to extend the business suspension time, a written report on extending the business suspension time shall be submitted to the tax authorities before the expiration of the business suspension period.
Baidu Encyclopedia-Measures for the Administration of Regular Quota Collection of Individual Industrial and Commercial Households