A: Now you can continue to declare online, just click OK to declare. The system will automatically deduct money from your bank account (a third-party tax deduction agreement has been opened).

If you haven't opened a bank account, please go to the front desk of the local local tax bureau to fill in the comprehensive declaration form for declaration.

Taxpayers of urban maintenance and construction tax and education surcharge refer to units and individuals who actually pay "value-added tax and consumption tax", including various enterprises, administrative units, institutions, military units, social organizations and other units, as well as individual industrial and commercial households and other individuals. The accounting entries are as follows:

Accrual:

Borrow: taxes and surcharges

Loan: Taxes payable-urban maintenance and construction tax

Taxes payable-education surcharge

Taxes payable-local education surcharge

Payment:

Borrow: Taxes payable-urban maintenance and construction tax

Taxes payable-education surcharge

Taxes payable-local education surcharge

Loans: bank deposits

What is the difference between individual industrial and commercial households and general enterprises?

The differences are as follows:

Different registration procedures

(1) Individual industrial and commercial households apply for registration with relatively simple procedures, less expenses and relatively more flexible operation;

Enterprises with high credibility and popularity can sign contracts in the name of business licenses.

Different tax incentives

① The self-employed enjoy less preferential policies and have no investment risk; Enterprises can enjoy most preferential tax policies;

② Individual industrial and commercial households can only apply for small-scale taxpayers (3%); Enterprises can apply for VAT invoices from general taxpayers.

Tax payment and tax calculation methods are different.

(1) Generally, the individual industrial and commercial households approved for collection are estimated by the tax authorities according to their location, scale and number of employees. And then give a tax, regardless of the income of the month, whether there is income or not, according to the fixed tax;

(2) Enterprises usually require enterprises to have sound accounting and bookkeeping, and pay taxes according to the income declared by enterprises themselves. Pay if you have income, and don't pay if you don't.

③ The calculation formulas of income tax and value-added tax are different.

How to declare the self-employed urban construction tax and education surcharge? After understanding the above, we find that there is not much difference between self-employed individuals and enterprises in the way of declaration. When they log in to the electronic tax bureau, they all report the main tax first, and they can report the additional tax according to the amount of the main tax. If you sign a deduction agreement, you can deduct money from the bank account at that time, otherwise you will go to tax transfer.