The online declaration process of self-employed settlement is as follows:
1, open the natural person electronic tax bureau and click the real name login to log in to the system;
2. Go to the home page and click Production Operation;
3. Click on the annual remittance declaration and fill in the declaration data;
4. Click on the online declaration to submit the declaration.
Local tax bureaus can print tax vouchers in three ways:
1, the financial personnel of the unit go to the tax bureau to issue this tax payment certificate with the tax payment list and relevant certificates of the unit;
2. Individuals go to the tax bureau with ID cards, but they must be themselves and provide the tax number of the unit;
3. With personal identity information, some places have launched a variety of services such as self-service inquiry and printing, online inspection, and SMS ordering. Through the network and self-service tax terminal, citizens can query and print personal income tax payment certificate and tax payment list through the network and self-service tax terminal.
The tax rates of individual taxes are as follows:
1, comprehensive income, progressive tax rate of 3% to 45%;
2, operating income, applicable to the progressive tax rate of 5% to 35%;
3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
The classification of individual income tax is as follows:
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment;
2. Income from production and operation of individual industrial and commercial households refers to income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries; Income obtained by individuals who have obtained licenses and engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments; Other personal income from individual industrial and commercial production and operation;
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation, subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or per-time basis;
4. Income from remuneration for labor services refers to income obtained by individuals from designing, decorating, installing, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency.
5. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals;
6. Royalty income refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration;
7. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
8. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property;
9. Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, ships and other property;
10. Accidental income refers to personal winning, lottery winning and other accidental income;
1 1, other income determined by the financial department of the State Council.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 12 of the Individual Income Tax Law of People's Republic of China (PRC).
Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns 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.