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title="分享到QQ空间" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到腾讯微博" href="#" class="bds_tqq" data-cmd="tqq"></a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a href="#" class="bds_more" data-cmd="more"></a></div> <script> window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)]; </script></div> </div> <div class="article-content-wrapper"> <div class="article-content"> <div class="qhd-content"> {dede:field.body/} </div> </div> </div> <br /> 在现代经济中存在着很多的小型工商户,小型工商户当中有很多属于个体工商户,个体工商户生产经营的过程中也需要及时的缴纳各种税金,<br /> 个体工商户每到会计期末的时候,也需要及时的进行报税,双乾财税顾问将在本文详细的介绍一下个体工商户怎样报税.<br /> <strong>个体工商户怎样报税</strong><br /> <a href="https://www.shuangqian.net/fwfw/gszc/">个体工商户</a>报税流程如下:<br /> 1. 按照规定,个体工商户月销售额不超过10万元(按季度缴纳的,季度销售额不超过30万元),免征增值税.超过标准按照全额征收,适用征收率3%.<br /> 2. 个体工商户每月应缴纳的增值税=销售额×征收率3%.<br /> 3. 在申报纳税时,需要先向税务机关申请开具《增值税专用发票》,并在申请表中填写未开具或已开具的专用发票信息.如果个体工商户不符合条件,<br /> 税务机关可以开具通用机打发票,或者去邮政局办理一机多票的机打发票.<br /> 4. 在每月申报增值税时,需要将开具的发票信息录入《增值税纳税申报表》中.同时,还需要提供《增值税纳税申报表附列资料(表一)》<br /> 和《增值税纳税申报表附列资料(表二)》的纸质报表.<br /> 5. 在进行增值税申报时,还需要提供以下资料:营业执照副本、税务登记证副本、一般纳税人资格证书、<br /> 银行开户许可证、税务代理人身份证等.<br /> 6. 按照规定,个体工商户每季度需要向地税局申报个人所得税和企业所得税.个人所得税按照超额累进制进行计算,税率从3%到35%不等.<br /> 企业所得税按照利润的25%计算.<br /> 7. 在进行个人所得税申报时,需要提供《个人所得税申报表》的纸质报表.<br /> 总之,个体工商户报税流程比较简单,但在具体操作时还需注意一些细节问题,比如开具发票、申报资料的准备等.<br /> 如果不熟悉相关规定和流程,建议咨询专业人士或咨询机构.<br /> <img alt="个体工商户报税流程" src="/uploads/allimg/231206/1-231206144039446.png" style="width: 484px; height: 300px;" /><br /> <p class="p" style="margin: 7.5pt 0pt; text-indent: 21pt; padding: 0pt; line-height: 22.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="微软雅黑">个体工商户是什么</font><font face="微软雅黑">?</font></span><span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 7.5pt 0pt; text-indent: 21pt; padding: 0pt; line-height: 22.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="微软雅黑">个体工商户是自然人从事工商业经营</font><font face="微软雅黑">,相关规定如下:</font></span><span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 7.5pt 0pt; text-indent: 21pt; padding: 0pt; line-height: 22.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1、个体工商户是指自然人从事工商业经营,经依法登记,为个体工商户;</span><span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 7.5pt 0pt; text-indent: 21pt; padding: 0pt; line-height: 22.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2、个体工商户的债务承担:个人经营的,以个人财产承担,包括作为投资经营的全部资本和家庭共有财产中的应有份额;</span><span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 7.5pt 0pt; text-indent: 21pt; padding: 0pt; line-height: 22.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3、经工商行政管理部门登记,从事工商业经营的公民.公民在法律允许的范围内,依法经核准登记,从事工商业经营的,为个体工商户.</span><span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 7.5pt 0pt; text-indent: 21pt; padding: 0pt; line-height: 22.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="微软雅黑">以上详细介绍了个体工商户怎样报税</font><font face="微软雅黑">,也介绍了个体工商户是什么.作为一名单位的财务工作人员,需要特别清楚,<br /> 个体工商户的报税流程应该如本文所讲,个体工商户是自然从事工商经营,依法登记的个人盈利单位,个体工商户需要承担债务责任,<br /> 也需要经过工商行政管理部门登记.</font></span><span style="font-family: 微软雅黑; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 10.5pt;"><o:p></o:p></span></p> <br /> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li class=""><a href="/news/zcfg/" target="">政策法规</a></li> <li class='current'><a href='/news/cszs/' >财税知识</a></li> <li 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