The method of tax declaration for individual industrial and commercial households:

1. Individual households should open personal savings accounts, and then sign the "Agreement on Entrusting Tax Withholding" with the banks connected to the silver tax network to handle the savings tax withholding business;

2. The tax authorities will transfer the tax in the taxpayers' deposit accounts on a regular basis;

3. Individual households can complete the "one-click declaration" function through the webpage of the e-Tax Bureau, cell phone APP and WeChat. APP and WeChat "one-click declaration" function. Individual industrial and commercial households declare their own taxes, in addition to the required bookkeeping, but also before the end of the tax period to make a tax declaration, otherwise not only to make up for the tax but also to accept the fine.

"Chinese People's **** and State Tax Collection and Administration Law Implementation Rules"

Article 72

The deposits referred to in the Taxation Collection and Administration Law include the savings deposits of sole proprietor investors, partners of partnerships, and individual industrial and commercial enterprises, as well as funds in the shareholders' fund accounts. Article 73

If a taxpayer or a withholding agent engaged in production or business fails to pay or release the tax in accordance with the prescribed period, or if a tax guarantor fails to pay the tax guaranteed in accordance with the prescribed period, the tax authorities shall issue a notice of tax payment by the deadline, and the maximum period for which the tax is ordered to be paid or released shall not exceed 15 days.