Self-employed people need to file tax returns. Individual industrial and commercial households shall, after obtaining the business license from the administrative department for industry and commerce, go to the tax department for tax registration in time. Individual industrial and commercial households shall, in accordance with the policies of the tax authorities, establish business entity account books and conduct accounting in a timely manner, and the tax authorities will conduct irregular audit collection. For self-employed individuals with small scale of production and operation and no ability to establish account books, the tax authorities should implement regular quota collection.

Individual industrial and commercial households need to pay taxes and make relevant declarations.

Individual income tax usually declared by self-employed households includes value-added tax, personal income tax and enterprise income tax.

Value-added tax and personal income tax of general self-employed business income are declared quarterly.

Individual industrial and commercial households need to pay taxes. Self-employed individuals are small-scale taxpayers of value-added tax, and the tax payment method is determined by tax. The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. The tax standards for individual industrial and commercial households are as follows:

1. Urban construction tax is paid at 7% of the paid business tax;

2. The education surcharge shall be paid at 3% of the paid business tax;

3. The local education surcharge is paid according to 65438+ 0% of the paid business tax;

4. Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 2 VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.