Legal analysis: self-employed individuals should pay taxes to the tax bureau. Self-employed tax payment method 1, and obtain the tax registration certificate issued by the tax authorities after examination and registration; 2, determine the clear tax registration personnel, in accordance with the provisions of the local tax management system, the use and registration of invoices; 3. Declare to the tax authorities on time and provide relevant information for pre-tax registration. 4. Go to the tax bureau to pay taxes with the invoices and accounting records generated by business activities. Generally, the taxes to be paid by the self-employed mainly include: (1) small taxpayer value-added tax with a tax rate of 3%; (2) Urban maintenance and construction tax generally requires 7% in urban areas, 5% in county towns, and1%in county diplomacy; (3) Personal income tax. Personal income tax should be calculated according to the total production and operation income of the self-employed in that year, regardless of cost, and the tax rate is generally around 2%.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.