1. Individual industrial and commercial households are subject to individual income tax on an annual basis for their production and business income. Business income is subject to five progressive excess tax rates. The production and business income of individual industrial and commercial households is categorized into five levels, and the tax is paid in advance on an annual and monthly basis respectively, with a minimum of 5% and a maximum of 35%.
2. When a taxpayer earns business income, the individual income tax is calculated on an annual basis. Taxpayers should submit tax returns to the tax authorities within 15 days after the end of each month or quarter and pay the tax in advance. It shall be settled by March 31 of the following year.
3. Investors in a sole proprietorship enterprise shall treat all the income from production and operation as taxable income; investors in a partnership enterprise shall generally determine their taxable income in accordance with the proportion of distribution of all the income from the production and operation of the partnership enterprise and the proportion of distribution stipulated in the partnership agreement.
Methods of declaration and payment of business income after the launch of ITS (except for regular fixed-rate households)
Method 1:
Declaration through the "e-Tax Bureau natural person tax service platform" (WEB side)
Procedure: register first and then log in
Registration has two kinds. One is through the cell phone APP, and the other is through the hall registration code
Click on the natural person login in the e-Tax Bureau
Click on "Individual Income Tax" on the lower right, and then enter the e-Tax Bureau natural person tax service platform
Click on "Register Now! "Select "Hall Registration Code Registration" to register.
After successful registration, log in
Enter the system:
Click on Declaration Management-Monthly (Quarterly) Individual Income Tax on Business Income (Form A) to make quarterly prepayment declaration
Fill in the form, and then enter the payment interface:
Note: There are two ways to make payment, through the UnionPay card online payment and the individual tripartite agreement payment of tax
Mode 2:
Through the "withholding client" agent declaration
Software installation: through the State Administration of Taxation Dalian Municipal Tax Bureau official website "personal income tax reform column" - "Download Center". -Download and install the "Natural Person Taxation Management System Withholding Client Installation Package" through the "Download Center" on the official website of the Dalian Municipal Tax Bureau of the State Administration of Taxation, and install and run it.
Procedure:
When the unit type is one of the three types of individual industrial and commercial households, sole proprietorships and partnerships, the upper part of the system will show the production and operation declaration channel, and click on the production and operation
The first time you click on the production and operation - prepayment of tax returns, the following prompts will be displayed:
Follow the prompts to operate, and then you can declare:
Click on the production and operation - prepayment of tax returns and then declare. p>
Click on Prepaid Tax Declaration to enter the main interface for filling out the declaration form, and fill out the Individual Income Tax Return for Business Income (Form A)
Click on Payment of Taxes to pay the taxes, and at present, the system only supports the payment of taxes by the individual tripartite agreement
Method 3:
Go to the tax office to do it on the spot
Legal basis:
This is the first time that you clicked on Prepaid Tax Declaration. strong>:
Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 6: Scope of Individual Income under the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to the office or employment, which are earned by an individual due to the employment of the office or the employment. other income related to employment or employment.
(2) Income from remuneration for labor services refers to the income derived from the performance of labor services by an individual, including those derived from designing, decorating, installing, drafting, assaying, testing, medical care, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film, television, sound recording, video recording, performance, acting, advertisement, exhibition, technical services, referral services, brokering services, agency services, and other labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines.
(4) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from manuscripts.
(5) Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the running of schools, medical treatment, counseling, and other remunerated services;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies, and other franchises; income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt, equity and so on.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property.
(h) Income from property transfer refers to the income derived from the transfer of securities, equity, shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to income from winning prizes, jackpots, lotteries and other incidental income.
If it is difficult to define the items of taxable income obtained by an individual, the competent tax authorities under the State Council shall determine them.
The Law of the People's Republic of China on Administration of Taxation Collection
Article 25 Taxpayers must, in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations to determine the declaration period, the content of the declaration to truthfully apply for the tax declaration, the tax return, the financial and accounting statements, and the tax authorities in accordance with the actual needs of taxpayers required to submit other tax information. Information. The withholding agent must, in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations to determine the declaration period, the content of the declaration and truthfully submit the withholding and collection of taxes on behalf of the tax report form, as well as the tax authorities in accordance with the actual needs of the withholding agent required to submit other relevant information.