Legal analysis: The approved expropriation of self-employed households includes: 1. Submit relevant application materials (such as application form, main business scope, time, etc.) to the local taxation bureau. , if there is any difference in each place, consult the relevant local handling personnel), and then the special manager will verify the personal business income tax; 2. Submit materials directly in e-tax. After the approval, you can declare and pay taxes according to the approved tax rate. It is understood that at present, in many places, you can apply for approval and collection by yourself, with an annual turnover of less than 6.5438+0.2 million, and you can also enjoy the exemption policy of value-added tax. If you can't apply for approved collection, you can apply through a tax agent, which is simple and transparent. Note: In the approved collection standards for individual industrial and commercial households, it should be noted that the monthly business volume of enterprises is less than 20,000 yuan, and there is no need to pay taxes.

Legal basis: Article 35 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection has the right to verify the tax payable of taxpayers under any of the following circumstances: (1) No accounting books are required according to laws and administrative regulations; (two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up; (3) destroying account books without authorization or refusing to provide tax payment information; (four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts; (5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities; (6) The tax basis declared by the taxpayer is obviously low without justifiable reasons. The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.