Our factory is self employed, how to declare individual income tax on the local tax website

Users can enter the local tax declaration webpage and fill in the individual income tax declaration window of individual industrial and commercial households.

Other ways to file personal income tax:

1. Taxpayers can take a variety of ways to file tax declarations, including data messages (such as online declaration), mail declaration, direct declaration to the competent tax authorities, or other methods in accordance with the provisions of the competent tax authorities.

2. You can entrust an intermediary agency with tax qualifications or others to declare. Taxpayers with an annual income of more than 120,000 yuan only need to make annual tax returns based on their income, tax payable, tax paid (withheld), tax credit (deduction), and tax payable (refund) in a tax year.

Fill in and submit the "Individual Income Tax Return Form (applicable to taxpayers with an annual income of more than 120,000 yuan)". A copy of the individual's valid identity document, as well as other relevant materials required to be submitted by the in-charge tax authorities.

Basic Provisions for Tax Calculation:

Article 7 The income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses, taxes, losses, other expenses and losses of previous years that are allowed to be made up in each tax year.

Article 8 The monetary and non-monetary forms of income obtained by individual industrial and commercial households engaged in production and operation and activities related to production and operation (hereinafter referred to as production and operation) shall be the total income. Including: income from the sale of goods, income from the provision of labor services, income from the transfer of property, interest income, rental income, income from receiving donations, and other income.

The other income mentioned in the preceding paragraph includes the income from the surplus assets of individual industrial and commercial households, the income from deposits for unreturned packaging materials that have been overdue for more than one year, the payables that cannot be repaid, the receivables that have been recovered after being treated as bad debt losses, the income from debt restructuring, the income from subsidies, the income from liquidated damages, the income from foreign exchange, etc.

Article 9 Cost refers to the cost of sales, cost of goods sold, business expenses and other expenses incurred by individual industrial and commercial households in production and business activities.

The factory is called income tax, not personal income tax, go directly to the tax bureau, and then they will give you a **, fill in the turnover, cost, etc., truthfully, and then they will help you calculate.

Self-employed individuals should fill in the "Individual Income Tax Return for Production and Business Income (Form A)" when declaring production and business income, and in this form, they should first fill in the "investor information" including their names and the "collection method" determined by the in-charge tax authorities. Self-employed individuals need to check "individual industrial and commercial households", there are five collection methods, please check the method determined by the competent tax authority.

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The total income, costs and profits of individual industry and commerce shall be filled in according to the actual situation. These amounts are the cumulative amounts from the month in which production and operation began in the current year to the end of the current period.

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Now let's move on to the filling in after line 9, and the middle part will be explained separately because we have to distinguish several situations. The following sections from line 9 are easy to fill in and can be easily completed according to the literal guidance.

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This is the applicable tax rate and quick deduction for individual production and business income. We need to be rigorous.

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When the "Collection Method" is "Verified Taxable Income" or "Other Methods Recognized by the Tax Authorities", fill in the amount of "Taxable Income" in line 8.

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When the individual industrial and commercial household adopts the method of "audit collection (prepayment according to facts)", if the individual industrial and commercial household is a partner of the partnership, then line 8 = (line 3 - line 4) line 5 - line 6. If the sole proprietorship is a different form, then, line 8 = line 3 - line 4 - line 6.

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When the "Verified Taxable Income Rate" method is adopted, if the individual business is a partner of the partnership who can accurately calculate the total income, then line 8 = line 1 line 7 line 5. If the sole proprietorship is an alternative form that can accurately account for the total amount of income, then, line 8 = line 1 line 7.

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When the "Verified Taxable Income Rate" method is adopted, if the individual business is a partner of the partnership who can accurately calculate the total cost and expense, then, line 8 = line 2 (line 1 - line 7) line 7 line 5. If the individual business is another form that can accurately calculate the total cost and expense, then, line 8 = line 2 (line 1 - line 7) line 7.

Hello, when self-employed individuals declare individual income tax, they need to log in to the electronic tax system and select the company account login. If it is the first time to log in, you also need to apply for registration first, then select online tax processing, select the declaration form, click according to the page prompts, and find the information of the investee and the tax record in turn in the page of declaration entry, and after the entry is completed, you can declare. Under normal circumstances, business operators can choose two declaration methods, simple declaration and standard declaration, among which simple declaration is mainly applicable to operators whose annual comprehensive income is less than 60,000 yuan and has already paid tax payments, while standard declaration is applicable to operators whose annual comprehensive income is higher than 60,000 yuan.

3.Select "Declaration and Payment" and fill in the declaration form: In the "Declaration and Payment" column of the interface, select "Individually-owned businesses to make preparations" to declare, and then fill in the declaration form for the final settlement of individual income Chunchang tax.

4.Check the information and submit: After filling in the form, you need to check the accuracy of the information and submit the declaration. Once successfully submitted, a tax payment notice will be automatically generated.

5.Pay individual income tax on rolling: Pay individual income tax to the designated bank or payment platform according to the tax payment notice generated.

It should be noted that the time for individual industrial and commercial households to declare individual income tax is from March 1 to April 30 each year. If you encounter problems with declaration or payment, it is recommended to consult professional tax and financial personnel so that you can more accurately understand the relevant policies and regulations of individual income tax and avoid unnecessary trouble.

If a self-employed person wants to declare personal business income tax, he can go to the local tax hall to find a manual to handle it; It is also possible to declare on **. The process of online declaration is to log in to the official ** of the natural person electronic tax bureau as a natural person legal person or owner, and then declare and pay taxes, and follow the page prompts.

Article 12 of the Individual Income Tax Law.

Taxpayers who obtain business income shall calculate individual income tax on an annual basis, and the taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay the tax in advance; The final settlement shall be made before March 31 of the following year in which the income is obtained.

Taxpayers who obtain interest, dividends, bonuses, property lease income, property transfer income and incidental income shall be taxed on a monthly or one-time basis, and if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or one-time basis.

The declaration method of individual income tax for self-employed production and operation income is as follows:

1. Open the tax bureau** and enter the enterprise username and password;

2. Select declaration and payment, and click on tax declaration and individual income tax details to declare;

3. Fill in the data according to the actual business of the enterprise, click to submit the payment, and the declaration is successful.

Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers, and resident taxpayers have full tax obligations and must pay individual income tax on all their income within and outside China, while non-resident taxpayers only pay individual income tax on their income in China.

Legal basis] Individual Income Tax Law of the People's Republic of China

Article 8 Under any of the following circumstances, the tax authorities shall have the right to make tax adjustments in accordance with reasonable methods:

1) The business dealings between an individual and its related parties do not comply with the arm's length principle and reduce the tax payable by the individual or its related party without justifiable reasons;

2) Enterprises established in countries (regions) where the actual tax burden is obviously low and which are controlled by individual residents, or jointly controlled by individual residents and resident enterprises, do not distribute or reduce the distribution of profits that should be attributable to individual residents without reasonable business needs;

3) Individuals who carry out other arrangements that do not have a reasonable commercial purpose and obtain improper tax benefits.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law. Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

1. Determine the declaration time. If the taxpayer pays the tax in one month, the taxpayer shall declare and pay the tax within 10 days from the date of expiration; If the tax is paid on one day, three days, five days, ten days or 15 days, the tax shall be paid in advance within five days from the date of expiration, and the tax shall be declared and settled within ten days from the first day of the following month and the tax payable in the previous month; Taxpayers who import goods shall declare and pay tax within seven days from the day after the Customs fills out and issues the tax payment voucher. 2. Receive the vertical form of the declaration of bad calendar.

Taxpayers go to the declaration window of the tax service department to receive 2 copies of the "Consumption Tax Return". 3. Handle the declaration. Taxpayers should bring the completed "Consumption Tax Return" and relevant materials to the declaration window of the tax service hall for declaration.

4. Pay taxes. After the review of the tax authorities, if the taxpayer provides complete information, fills in the content accurately, completes all procedures, and has no violation problems, and meets the requirements, it shall be completed on the spot, and the "Consumption Tax Return" shall be signed and sealed, and a copy shall be returned to the taxpayer. If there is tax declared in the current period, the taxpayer shall pay the tax, and the tax authorities shall issue a tax payment certificate after confirming the payment of the tax.

Article 9 of the Individual Income Tax Law The income tax shall be the taxpayer of the income of the individual, and the unit or individual who pays the income shall be the withholding agent. If the taxpayer has a Chinese citizenship number, the Chinese citizenship number shall be the taxpayer identification number; If the taxpayer does not have a Chinese citizenship number, the tax authorities shall give the taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with a taxpayer identification number.

Law of the People's Republic of China on the Administration of Tax Collection

Article 15. Enterprises, branches and places engaged in production and business operations set up by enterprises in other places, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses. The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

Legal analysis: 1. Open the client of the natural person tax management system for sole proprietorship or partnership enterprises and individual industrial and commercial enterprises. 2. Switch the interface through the "production and operation" button to switch to the production and operation module.

3. In the interface of production and operation, click "Collection Method" in "Verification Information" to check whether the declaration time of the enterprise is monthly or quarterly, and the collection method of the enterprise. The individual income tax declaration of production and operation income is prepaid on a monthly or quarterly basis, and the final settlement time for production and operation is from January 1 to March 31 of each year. 4. Click "Prepayment Tax Declaration" to declare the prepayment of production and operation, and fill in the cumulative income of the current year for verification and collection; Fill in the accumulated income, cost, profit, etc. of the current year for audit collection.

5. After filling in, click "Save" to perform the next step operation online declaration, click online declaration. 6. Click "Send Declaration" to send the declaration data to the tax bureau, and click "Get Feedback" to get the result of the declaration. If the declaration is successful, the tax can be paid.

To pay the tax, click on "Online Payment". 7. There are three ways to pay, one is to pay through the client of the tax management system for the hungry in natural sheds; Method 2: Print the payment voucher to the bank for payment; The third way is to pay through the personal network hall.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted in order to strengthen the management of tax dust collection, standardize the collection and payment of taxes, safeguard national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and chain brother withholding agents must pay, withhold and remit taxes in accordance with the provisions of laws and administrative regulations.