How to declare personal income tax for self-employed individuals

The way for self-employed individuals to declare taxes is through assessment and collection. The declaration process is as follows:

1. Find the official website of the local tax bureau, enter the website and enter the company's user name and password to log in to the company. Account;

2. After entering the official website and logging in, find the "Declaration and Payment" option, and then click "Tax Declaration";

3. After clicking "Tax Declaration", we find "Personal income tax detailed declaration", click to enter and the page will jump to the personal income tax detailed declaration interface;

4. Individual industrial and commercial households fill in the relevant data according to the actual business, and click Submit after completing the filling. Declaration successful.

Go to the local tax bureau to print the individual tax voucher. There are three ways to obtain it:

1. The financial staff of the unit will take the tax payment list and the relevant certificates from the unit to the tax office. The tax bureau must issue this tax payment certificate;

2. The individual takes his or her ID card to the tax bureau to issue it, but it must be in person and the tax ID number of the unit must be provided;

3. Regarding personal identity information, some places have launched various services such as self-service inquiry, printing, online inspection, and SMS customization on the Internet and self-service tax terminals. Citizens can inquire and print personal income tax payment certificates and tax lists through the Internet and self-service tax terminals.

Personal income tax rates are as follows:

1. For comprehensive income, an excess progressive tax rate of 3% to 45% applies;

2. Business income is subject to an excess progressive tax rate of 5% to 35%;

3. Interest, dividends, bonus income, property rental income, property transfer income and incidental income, A proportional tax rate of 20% applies.

The classification of personal income tax is as follows:

1. Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, and labor dividends received by individuals due to their employment or employment. , allowances, subsidies and other income related to office or employment;

2. The production and operating income of individual industrial and commercial households refers to the individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce , catering industry, service industry, repair industry and other industries, income obtained from production and operation; income obtained by individuals with approval from relevant government departments and obtaining licenses from running schools, medical treatment, consulting and other paid service activities; other individuals engaged in individual industrial and commercial production, Income from operations;

3. Income from contracted operations and leasing operations of enterprises and institutions refers to income obtained from individual contracted operations, leasing operations, subcontracting, and subletting, including income obtained by individuals on a monthly or per-time basis. Income in the nature of wages and salaries;

4. Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, and broadcasting , income from translation, review, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services;

5 . Income from royalties refers to the income an individual obtains from the publication and publication of his works in the form of books, newspapers and periodicals;

6. Income from royalties refers to the income from patents, trademarks, copyrights, non-patent rights, etc. Income from the right to use technology and other franchises; income from providing the right to use copyrights, excluding income from royalties;

7. Interest, dividends, and bonus income refer to income obtained by individuals owning debts and equity Income from interest, dividends, and bonuses;

8. Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles, ships, and other properties;

9 , Income from property transfer refers to the income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties;

10. Incidental income refers to personal gains and losses. , lottery winnings and other incidental income;

11. Other income determined to be taxable by the financial department of the State Council.

Legal basis: Article 10 of the "Individual Income Tax Law of the People's Republic of China"

Under any of the following circumstances, taxpayers shall file tax returns in accordance with the law:

(1) Obtaining comprehensive income requires settlement and settlement;

(2) Obtaining taxable income without a withholding agent;

(3) Obtaining taxable income Income, the withholding agent has not withheld taxes;

(4) Obtaining overseas income;

(5) Cancellation of Chinese household registration due to emigration abroad;

(6) Non-resident individuals obtain wages and salary income from more than two places in China;

(7) Other circumstances specified by the State Council.

Withholding agents shall handle withholding declarations for all employees and in full in accordance with national regulations, and provide taxpayers with information on their personal income and withheld taxes.