Tax payment process for individual industrial and commercial households:
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.
Tax standards for individual industrial and commercial households:
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
Legal basis: Measures for Individual Income Tax of Individual Industrial and Commercial Households
Article 7 The taxable income is the total income of individual industrial and commercial households in each tax year, after deducting costs, expenses, taxes, losses, other expenses and losses allowed to make up for previous years.
Fifteenth individual industrial and commercial households shall not deduct the following expenses:
(1) personal income tax;
(2) tax late fees;
(three) fines, fines and confiscation of property losses;
(4) Donation expenditures that do not meet the conditions for deduction;
(5) sponsorship expenditure;
(6) Personal and family expenditures;
(seven) other expenses unrelated to production and operation income;
(eight) the expenses that are not allowed to be deducted according to the regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Sixteenth individual industrial and commercial households in the production and business activities, production and business expenses and personal and family expenses should be accounted for separately. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted.