How to file taxes for self-employed individuals? 10-day hot topics and structured guide
Recently, "self-employed tax declaration" has become a hot topic on the Internet, especially as the annual settlement and settlement deadline approaches, many entrepreneurs have questions about the application process and policy changes. This article combines hot search data in the past 10 days to sort out the entire process of self-employed tax filing and provides structured data references.
1. Analysis of hot search keywords on the entire network (next 10 days)
| Ranking | Keywords | Search volume peak | Related Policy |
|---|---|---|---|
| 1 | Self-employed tax exemption | 128,000 times | VAT exemption from monthly sales of less than 100,000 |
| 2 | Self-employed business income declaration form | 93,000 times | "Personal Income Tax Business Income Tax Return (Form B)" |
| 3 | Self-employed expenses are missing | 76,000 times | Tax Approval and Collection Policy |
2. Analysis of the entire process of self-employed tax filing
1. Prepare materials before declaration
| Material Type | Essential | Remark |
|---|---|---|
| Copy of business license | ★ Must bring | Need to be within the validity period |
| Bank statement certificate | ★ Must bring | Cover the entire tax year |
| Input invoice | Conditional | General taxpayers need to prepare |
2. Specific declaration steps
(1)VAT filing: Fill in the "VAT Tax Return (Applicable to Small-scale Taxpayers)" through the Electronic Taxation Bureau or the Tax Service Hall
(2)Personal Income Tax Return: Distinguish between two methods of account inspection and verification and collection:
| Collection method | Calculation formula | Applicable conditions |
|---|---|---|
| Account check collection | (Revenue - Cost and Fee) × Tax Rate | Self-employed with sound account books |
| Approved collection | Revenue × Approved Profit Rate × Tax Rate | Self-employed individuals who cannot accurately calculate costs |
3. Key points of the new policy in 2024
(1)VAT discount: Small-scale taxpayers’ 3% levy rate is reduced to 1% (as of the end of 2027)
(2)Six taxes and two fees are reduced in half: 50% reduction in 6 taxes including resource tax and education surcharges and local education surcharges
3. High-frequency questions answers (data in the past 10 days)
| question | Official reply points | Frequency of occurrence |
|---|---|---|
| How to file tax without cost invoices? | Approved collection can be applied, but procurement records must be retained | 42,000 times |
| How to pay taxes if quarterly sales exceed 300,000? | Full calculation of VAT (not only exceeding the portion) | 38,000 times |
4. Professional advice
1.Regularly backup credentials: Electronic invoices must be printed and archived, and paper invoices must be kept for 5 years
2.Make good use of tax benefits: Annual income of less than 1.2 million yuan can enjoy tax exemptions for small and micro enterprises
3.Beware of common mistakes:
| Error Type | as a result of | Preventive measures |
|---|---|---|
| Confused collection method | Tax supplement + late payment fee | Confirm with the tax manager in advance |
| Underreporting non-main business income | 0.5-5 times fine | Establish a complete income ledger |
Conclusion:Self-employed tax filing needs to focus on core links such as confirmation of collection methods and application of preferential policies. It is recommended to handle the "Appointment Taxation" function of the Electronic Taxation Bureau. If you encounter complex situations, you can call the 12366 tax service hotline for consultation.
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