Key Tips for Self-employed Tax Declaration in 2022

Key Tips for Tax Declaration of Individual Industrial and Commercial Households in Changping District Taxation Bureau in 2022

Dear taxpayer:

2022 is approaching, reminding individual industrial and commercial households in Changping District to do a good job in tax declaration in 2022. The declaration method will now be highlighted:

One. During the reporting period

1. VAT and surcharges (declared in Beijing Electronic Taxation Bureau):

General taxpayers declare on a monthly basis. Small-scale taxpayers report quarterly in June 5438+ 10, April, July and June 5438+ 10 (small-scale taxpayers originally approved to collect began to report the first quarter of 2022 by themselves in April 2022).

2. Personal income tax-operating income (declared in the natural person electronic tax bureau):

(1) (quarterly report-table a) quarterly reports shall be made in June, April, July and June of each year. (Small-scale taxpayers originally approved to collect began to report the first quarter of 2022 in April 2022);

(2) (Annual Report-Final Settlement-Table B) All individual industrial and commercial households shall declare before March 3 1 of the following year.

(3) (Annual Report-Annual Summary Tax Return-Form C) Individual industrial and commercial owners need to declare their business income obtained from two or more places in China. When handling the annual summary tax return for consolidated calculation of individual income tax, it should be submitted to the tax authorities before March 3 1 of the following year.

3. Property tax and urban land use tax (declared in Beijing Electronic Taxation Bureau. Taxpayers who have registered property tax and urban land use tax sources need to declare): declare the tax for the first half of the year in April every year, or choose to declare the tax for the whole year at one time and declare the tax for the second half of the year in June 5438+ 10.

Two. Guide to online reporting methods:

1. Beijing Electronic Taxation Bureau-Declare taxes other than personal income tax.

Registration and login: search and log in to official website of Beijing Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), or enter/,enter the homepage of Beijing Taxation Bureau, and click Beijing Electronic Taxation Bureau. It is recommended to log in with the legal person's mobile phone verification code.

2. Natural person electronic tax bureau-individual income tax declaration

(1) Login: Search and login to the official website of Beijing Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) or enter/enter the homepage of Beijing Taxation Bureau. Click the icon of natural person tax system to log in or download and install the natural person tax system client to log in in I want to tax (applicable to unit taxpayers). Taxpayers who install the client need to complete information entry according to the installation wizard. It is recommended to use the legal person mobile phone personal income tax APP to scan the code to log in.

② Fill in the declaration form:

Quarterly report: Click on the prepayment tax return to enter the main interface of reporting, and fill in the corresponding income, cost and expenses for the current period. If there is no amount in the current period, fill in 0.

Annual Report: Click on the annual settlement declaration to enter the main interface of the declaration form, and fill in the corresponding income, cost and expenses in the current period, and fill in 0 for the amount that has not occurred in the current period.

Click "Submit" after completing the declaration form correctly. If it passes the verification, "Are you sure you want to submit the completed declaration form to the bureau?" Will pop up. Prompt box, click OK.

(3) Pay enterprise income tax.

Use the tax payment function to pay the data of successful declaration. Open the tax payment menu, you can only check a record to pay taxes, and click Pay Tax Now. After the second confirmation pops up, click OK to jump to the third-party tax payment page to pay taxes. You need to confirm whether the tax payment is completed in the current interface.