滨海新区税务局个体工商户常见涉税费业务办理手册（电子版）
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滨海新区税务局
个体工商户
常见涉税费业务
办理手册
电子版
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第一编 登记类业务
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一、个体工商户税务信息确认流程
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二、个体工商户办理基本存款账户报告、三方协议签订流程
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三、个体工商户网上办理实名采集流程
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四、个体工商户变更经营者涉税问题解答
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02
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第二编 数电票使用简要流程
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一、开票员配置
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二、蓝字发票开具
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三、红字发票开具
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03
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第三编 申报类业务
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一、增值税及附加税费申报
（一）没有自开或代开专用发票，申报表怎么填写？
1.季度不含税销售额≤30万元
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2.季度不含税销售额>30万元
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（二）仅自开或代开了专用发票，申报表怎么填写？
1.只开具了1%征收率的专用发票
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2.只开具了3%征收率的专用发票
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3.既有1%又有3%征收率的自开专用发票
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（三）既有自开或代开专用发票收入，又有其他收入，申报表怎么填写？
1.季度不含税销售额总计≤30万元的
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2.季度不含税销售额总计＞30万元的
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二、个人所得税（经营所得）申报
（一）定期定额征收方式季度申报
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（二）核定所得率及查账征收方式季度申报
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（三）经营所得汇算清缴
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04
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第四编 个体工商户税费优惠政策汇编
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来源：滨海新区税务局第六税务所
编发：滨海新区税务局纳税服务中心
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