1. Under normal circumstances, individual industrial and commercial households will file tax returns in the month after their registration is completed, and zero returns will be made if they have no income. 2, individual industrial and commercial households have a regular quota collection, approved by the local tax authorities, the period is quarterly, half a year, not more than one year. 3. Individual industrial and commercial households pay taxes according to their operating income. If there is a tax-controlled invoicing system, they can complete the remote copy of tax returns for the invoice information that has been issued, and use the "VAT tax control system" to complete the copy of tax returns online. If there is no tax control plate or golden tax plate, it shall be handled at the self-service machine in the tax service hall. 4. After copying the tax, log in to the online tax service hall of the Provincial State Taxation Bureau, log in, fill in the VAT tax return form according to the "filling order" and "filling requirements", and make a declaration. It takes about 3 minutes to complete the report processing results. 5. If you sign a tripartite agreement, you can directly deduct money from the website, otherwise go to the window. 6. The wages of the owners of individual industrial and commercial households shall not be deducted before tax, and 40% of the actual business shall be used as the operating expenses that can be deducted before tax. 7. Individual industrial and commercial households shall not exceed 30,000 yuan per month and 90,000 yuan per quarter, and shall be exempted from tax. See People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.35 "Calculation Method of Individual Income Tax for Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" for regulations. Article 2 Tax Law 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 remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.