The income tax of individual industrial and commercial households refers to the net income obtained by individual industrial and commercial households in the course of operation and the taxes payable. Self-employed individuals need to declare and pay enterprise income tax to the State Taxation Bureau within the prescribed time according to law. Specifically, self-employed individuals can declare through the following channels: 1. State Taxation Administration of The People's Republic of China Online Tax Service Hall: Self-employed individuals can log in to the online tax service hall in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) through Internet terminals such as computers or mobile phones, fill in the corresponding information and submit application materials. 2. Business hall of the State Administration of Taxation: Self-employed individuals can also go to the business hall of the local tax authorities in person, bring relevant declaration materials and declare through the artificial window. 3. Entrust a professional agency: Self-employed individuals can also choose to entrust a professional agency to declare enterprise income tax, which makes the declaration process more convenient and quick. No matter which way is adopted, self-employed individuals need to pay attention to completing the declaration and payment of enterprise income tax within the specified time, otherwise they will face corresponding legal consequences.
How do self-employed individuals determine how much corporate income tax they need to pay? Self-employed individuals can calculate the amount of enterprise income tax they need to pay according to their own operating conditions and operating income. Generally speaking, self-employed individuals can calculate their business income according to the tax rate stipulated by the state and the calculation method stipulated by the tax law. If the self-employed do not know how to calculate the enterprise income tax, they can consult the local tax authorities or entrust a professional tax agency to assist.
Self-employed individuals can declare enterprise income tax through various channels such as online tax service hall, business hall and entrusted professional agency. Self-employed individuals need to complete the declaration and payment of enterprise income tax within the specified time according to law, so as not to face corresponding legal risks.
Legal basis:
Article 12 of the Individual Income Tax Law of People's Republic of China (PRC) * * * For taxpayers who obtain business income, the individual income tax shall be calculated on an annual basis, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.