How do individual industrial and commercial households open special tickets to file tax returns?

According to relevant laws and regulations, the tax declaration process of individual industrial and commercial households is as follows: 1. Individual industrial and commercial households need to open a personal savings account, sign an agreement on entrusted tax withholding and payment with the online bank of banking and taxation, and handle the savings tax deduction business. 2. After handling the savings tax deduction business, the tax authorities will regularly transfer the tax into the taxpayer's deposit account, and there is no need to declare the tax within the quota by themselves. Specific tax collection method: individual industrial and commercial households with sound reconciliation vouchers and accurate accounting shall be collected by the tax authorities through audit; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities should regularly levy a fixed amount.

Legal objectivity:

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 31

Taxpayers should use a unified special envelope for tax declaration by mail, and take the receipt of the postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent.

Taxpayers who file tax returns electronically shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities and submit them to the competent tax authorities in writing on a regular basis.