Legal analysis: sole proprietorship enterprises need to submit. After the establishment of a sole proprietorship enterprise, investors shall pay individual income tax according to law. Investors should submit tax returns to the tax authorities within 7 days after the end of each month or quarter, and pay the corresponding taxes in advance according to the submitted tax forms. After the end of the year, the investor shall conduct liquidation within 3 months to determine the final tax amount, and refund more and make up less. The total income mentioned in the preceding paragraph refers to all kinds of income obtained by enterprises engaged in production and business operations and activities related to production and business operations, including commodity (product) sales income, business income, labor income, project price income, property rental or transfer income, interest income, other business income and non-business income. Individual income tax payable by investors shall be calculated on an annual basis and paid in advance in monthly or quarterly installments. Investors should pay in advance within 7 days after the end of each month or quarter, and make final settlement within 3 months after the end of each year, with overpayment and underpayment.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.