Self-employed individual tax declaration process:
1. Self-employed taxpayers need to go to the tax service office of the tax authority to obtain the individual income tax return form;
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2. Self-employed taxpayers need to fill in the relevant content in duplicate according to the requirements of the declaration form;
3. After the self-employed taxpayer fills out the declaration form, copy the declaration form and his or her ID card Submit the documents to the tax service office;
4. Self-employed taxpayers have submitted all materials and completed the tax payment procedures. They need to keep a copy of the declaration form for future reference.
Personal income tax is a general term for the legal norms that regulate the social relations that occur between tax collection authorities and natural persons in the collection and management of personal income tax.
The taxable objects are as follows:
1. Legal objects. The taxpayers of domestic personal income tax are those who live in China and earn income, and those who do not live in China but Individuals who obtain income from China, including Chinese citizens, foreigners who obtain income in China and compatriots from Hong Kong, Macao and Taiwan;
2. Resident taxpayers who have a residence in China, or do not have a residence in China An individual who has a domicile in China and has lived in China for one year is a resident taxpayer and shall bear unlimited tax obligations, that is, he shall pay personal income tax on his income obtained within and outside China;
3. Non-resident taxpayers Resident taxpayers, individuals who have no domicile and do not live in China, or have no domicile but have lived in China for less than one year, are non-resident taxpayers and bear limited tax obligations. They must pay personal tax only on their income derived from China. Income Tax.
The taxation content includes the following points:
1. Wage and salary income. Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual receives as a result of his or her employment;
2. Income from labor remuneration. Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, sound recording, video recording, and performance , performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services;
3. Income from royalties. Income from royalties refers to the income an individual obtains from the publication or publication of his works in the form of books or newspapers;
4. Income from royalties. Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises.
Legal Basis
"Personal Income Tax Law of the People's Republic of China"
Article 2 The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from labor remuneration;
(3) Income from author remuneration;
(4) ) Income from royalties;
(5) Income from operations;
(6) Income from interest, dividends, bonuses;
(7) Income from property leasing ;
(8) Income from property transfer;
(9) Incidental income.
If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.