the process of applying for a tax bill with a business license is as follows;
1. Window tax registration Now, the individual is a combination of three certificates, which means that the business license, tax registration certificate and organization code certificate are merged, and taxpayers can complete the national tax window registration and local tax window registration at one time at the national and local 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 determination;
2. The administrator's tax determination means to set a possible monthly turnover. Now, individual industrial and commercial households are tax-free within 31,111 yuan per month, that is, within 91,111 yuan per quarter, and the denomination of invoices issued each quarter does not exceed 91,111 yuan, so they don't have to pay the value-added tax of national tax and part of the additional tax of local tax. Therefore, individuals are not required to pay taxes when the tax is set at less than 31,111 yuan. If the tax is set at more than 31,111 yuan, they must pay taxes on time every quarter, in principle, within 15 days of the first month after the end of each quarter.
3. Self-employed individuals can start their business normally after receiving the invoice and opening a bank account for tax deduction. If they need an invoice, they can apply for it in the national tax hall with their business license, official seal and invoice stamp, 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;
4. The specific procedures to be handled are as follows:
(1) After obtaining the license, you need to go to the public security bureau to handle the official seal for filing, then engrave the seal, and then go through the code and tax registration. If necessary, you should also open a bank account of the enterprise and go to the local tax bureau to check the tax rate;
(2) If a special permit is needed, it is necessary to go through the relevant licensing procedures:
For catering industry, it is necessary to go through the hygiene permit and environmental protection permit;
in case of selling alcohol, it is also necessary to approve the liquor monopoly license;
Food must have a food circulation license and other customs clearance procedures;
(3) The concept of individual industrial and commercial households is an individual business owner with unlimited liability, and the owner cannot be changed.
Legal basis: Article 11 of the Individual Income Tax Law of the People's Republic of China
Under any of the following circumstances, the taxpayer shall file a tax return according to law:
(1) The comprehensive income needs to be settled;
(2) There is no withholding agent for obtaining taxable income;
(3) The withholding agent fails to withhold the tax after obtaining taxable income;
(4) obtaining overseas income;
(5) cancellation of China household registration due to emigration;
(6) Non-resident individuals receive wages and salaries from more than two places in China;
(7) Other circumstances stipulated by the State Council.
A withholding agent shall file a full withholding declaration for all employees in accordance with state regulations, and provide taxpayers with information such as their personal income and tax withheld.