How do Shenzhen self-employed individuals file tax returns?

Generally, self-employed individuals have to go through verification and collection. If there is a sound accounting system, it is audit collection. Personal income tax (operating income) should be declared and paid within the tax declaration period after the end of each quarter, whether it is approved or audited. Annual personal income tax (operating income) declaration is required at the end of the year.

Self-employed households generally involve value-added tax and personal income tax, and the tax bureau requires that the current data and previous data of enterprise tax return be zero. In other words, during the tax declaration period, both income and cost are zero, so that zero declaration can be made.

Self-employed individuals can apply for zero declaration, but they have to declare. If the tax bureau determines that you pay taxes in a fixed amount, if you have no income, it is recommended to go to the tax bureau to fill out the form. Because this collection method is to deduct the fixed tax directly from your bank account on a regular basis, if there is no income in the current period, if you don't handle it, you will pay more tax. If the tax is levied by audit (especially the country of origin and local tax are levied by audit), in addition to the tax bureau's truthful declaration according to the requirements of filling out the form, it can also be declared online.

First of all, confirm whether there is no income during the operation period from obtaining business license to handling tax registration with the tax bureau to now. Only those who have no income can make a zero declaration. If there is turnover during the operation period, you need to pay taxes normally. When doing tax registration before, the tax bureau should have approved the taxes you need to pay.

To declare online for individual industrial and commercial households, first log in to official website, the provincial/municipal tax bureau, find "I want to do tax" or "do tax online", and click to enter the provincial/municipal online tax bureau;

Click "I want to do tax", and the login page will pop up. At this time, if you have not registered, you need to register with the ID information of the user/financial controller/taxpayer, set the password, and then log on to the tax page;

After landing on the tax page, according to the reply of the tax bureau to your company, declare the taxes that need to be declared within the prescribed time limit. For example, the additional tax needs to be declared every month, and click the corresponding tax on the page to declare;

Zero declaration means to fill in all the required forms, then click OK to send, and then wait for the declaration result to show that the declaration is successful.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.