I. Window tax registration
Now, the individual is a combination of three certificates, that is to say, the business license, tax registration certificate and organization code certificate are merged. The current business license represents these three certificates, but it doesn't mean that you don't have to pay taxes when you get a business license in industry and commerce. We still have to pay taxes, but we don't issue tax registration certificates anymore.
At present, it is very convenient for taxpayers to pay taxes jointly by national tax and local tax. You can complete the registration of the national tax window and the local tax window at one time by going to the national tax joint tax hall.
After registration, you can go to the joint tax office of national tax and local tax informed by the window staff for tax recognition.
Second, the administrator sets taxes.
Fixed tax means setting a possible monthly turnover. At present, individual industrial and commercial households are tax-free within 30,000 yuan per month, that is, within 90,000 yuan per quarter, and the denomination of invoices issued per quarter does not exceed 90,000 yuan, and there is no need to pay the value-added tax of national tax and a part of the additional tax of local tax. Therefore, the individual tax is set below 30 thousand yuan, and individuals do not need to pay taxes. If the tax amount is more than 30,000 yuan, they must pay taxes on time every quarter, in principle, within 15 days of the first month after the end of each quarter.
III. Tax deduction for invoices and bank accounts
After the tax is fixed, the self-employed can operate normally. If you need an invoice, you can apply to the national tax hall with your business license, official seal and invoice, and then issue and cancel it according to regulations.
Bank accounts are tax deductible, and self-employed individuals can choose independently. This is to facilitate self-employed individuals not to pay taxes at the tax office every quarter, as long as they sign a tax deduction agreement. The process is that when you register at the tax office, the window staff will give you a national tax deduction agreement and a local tax deduction agreement. Take these two agreements to any bank to fill out, and then take them to the tax bureau for registration.
Four. Procedures to be handled
1. After obtaining the license, you need to go to the Public Security Bureau for official seal filing, then carve the seal, and then go through the code and tax registration. If necessary, you should also open a bank account of an enterprise and go to the local taxation bureau for tax rate verification.
2. If you need a special license, you need to go through the relevant licensing procedures, such as the catering industry, you need to go through the hygiene license and environmental protection license; If you sell alcohol, you need to approve the liquor monopoly license, and the food must have the food circulation license and other customs clearance procedures;
3. The concept of individual industrial and commercial households is the owner of individual industrial and commercial households who bear unlimited liability and cannot change the owner, which is often said that exchange is not allowed.