Go to the tax hall to ask for personal tax production and operation income return, the back of the form has to fill in the project description, according to the requirements to fill in the window declaration can be. The individual income tax payable on the production and operation income of individual industrial and commercial households with sound books of accounts is calculated on an annual basis and prepaid in advance in monthly installments by the taxpayers within the 7th day of the following month, and then remitted within 3 months after the end of the year, and the excess is less than the full amount. Individual industrial and commercial households that have implemented the checking and levying of taxes may, with the approval of the tax authorities, file a declaration by mail, taking the postmark date of the place of mailing as the actual date of filing the declaration.

What are the tax rates for individual business?

The tax standard for self-employed industrial and commercial households

1. 3% VAT is paid on the sale of goods and 5% business tax is paid on the provision of services.

2. At the same time, according to the sum of the VAT and business tax paid, pay urban construction tax and education surcharge.

3. There is also a personal income tax of about 2 percent.

4. If the monthly income is less than 5,000 yuan, it is exempted from VAT or business tax, as well as urban construction tax and education surcharge.

What is the starting point for self-employment tax?

The starting point of tax for self-employed businessmen is 5,000 yuan to 20,000 yuan, which is specified by local municipalities.

Legal basis: "Chinese People's **** and State Tax Collection and Administration Law"

Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, safeguard the national tax revenues, protect the legitimate rights and interests of taxpayers, and promote the development of the economy and society, the formulation of this law.