1. Individual income tax shall be levied on the income from production and operation of individual industrial and commercial households annually. Operating income is subject to a five-level progressive excess tax rate. The production and operation income of individual industrial and commercial households is divided into five levels, and the tax is paid in advance on an annual and monthly basis, with a minimum of 5% and a maximum of 35%.
2. When taxpayers obtain business income, personal income tax shall be calculated on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance. Should be settled before March 31 of the following year.
3. The investor of a sole proprietorship enterprise shall regard all the income from production and operation as taxable income; Investors in a partnership enterprise shall generally determine the taxable income according to the distribution ratio of all the income from the production and operation of the partnership enterprise and the distribution ratio stipulated in the partnership agreement.
after p>ITS goes online, the payment method of business income declaration (except for fixed-term households)
Method 1:
Declare through the "natural person tax service platform of the Electronic Taxation Bureau" (WEB terminal)
Process: register first and then log in
There are two ways to register: one is through the mobile APP, and the other is through the registration code in the lobby
Click the natural person to log in at the Electronic Taxation Bureau <
after the registration is successful, log in
and enter the system:
click declaration management-personal income tax from business (monthly (quarterly) (Table A) to make quarterly prepayment declaration
After completing the report, enter the payment interface:
Note: there are two payment methods, online payment through UnionPay card and personal tripartite agreement
Method 2:
Through "Payment"
Process:
When the company type is one of the three types: individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises, the production and operation declaration channel will be displayed at the top after entering the system. Click on production and operation
Click on production and operation-prepayment tax declaration for the first time, and the following prompts will appear:
You can only declare after following the prompts:
Click on prepayment tax declaration to enter the main interface for filling in tax returns. Fill in the personal income tax return for business income (Form A)
Click the tax payment button to pay taxes. At present, the system only supports individual tripartite agreement to pay taxes
Mode 3:
Go to the tax service office for on-the-spot handling
Legal basis:
The scope of individual income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service and introduction.
(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.
(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises from production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;
2. Income obtained by individuals from running schools, medical care, consulting and other paid service activities according to law;
3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
4. Income obtained by individuals from other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.
(7) The term "income from property lease" refers to the income obtained by individuals from renting real estate, machinery and equipment, vehicles and boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in a partnership, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties.
if it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.
Law of the People's Republic of China on the Administration of Tax Collection
Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.