1, self-employed tax registration procedures are as follows:

(1) Declare relevant information to the competent tax authorities;

(2) Fill in the tax registration form and affix the official seal;

(3) The tax commissioner checks the information reported by the enterprise to verify the tax collection method, and if it is a fixed tax, verify the tax;

(4) communicate with taxpayers and solicit opinions;

(5) Approve tax registration. If it has been opened for more than a month, it is necessary to pay the tax, and then issue a tax bill.

2. Legal basis: Article 11 of People's Republic of China (PRC) Individual Income Tax Law.

When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.

2. What information do self-employed individuals need to cancel tax registration?

1, apply for tax cancellation in writing;

2. Original and photocopy of tax registration certificate and invoice quasi-purchase certificate;

3. If the business license is revoked, the revocation decision and a copy issued by the industrial and commercial department shall be submitted;

4. Information on the declaration form and tax payment voucher of the current month or month: including relevant information on final settlement and cancellation of invoices;

5. Other documents and materials required by the competent tax authorities.