legal analysis: the tax declaration process of opening a small shop by individuals

preparation materials. From October 1, 2119, I declare my own tax. First, I prepare the corresponding declaration materials, which generally include the taxpayer's ID card, salary income certificate, tax deduction and reduction information (including children's identity information, proof of study, sharing agreement for supporting parents, medical expense invoice, rental contract, loan certificate, etc.).

download the APP. After preparing the tax declaration materials, you can download the special APP for tax declaration on your mobile phone, and then install it and register yourself.

fill in the information. After filling in the book, fill in the basic information by yourself according to the above template. The information must be accurate. Don't hide any information. Fill in all the required items above and adhere to the principle of truthfulness and correctness.

upload information. Next, upload the supporting materials according to the prompt information on the software. After uploading, click Save and submit.

pending review. After filling in the information and uploading the information, you just need to wait for the patient review. After the tax department has passed the review, the self-declaration of personal income tax will complete all the processes.

legal basis: article 33 of the detailed rules for the implementation of the tax collection and administration law, the main contents of the tax declaration or tax withholding and collection report of taxpayers and withholding agents include: tax types, tax items, taxable items or tax withholding and collection items, tax basis, deduction items and standards, applicable tax rate or unit tax, tax refundable items and tax amount, tax deductible items and tax amount, and tax payable or tax withholding and collection.