Individual income tax items of individual industrial and commercial households need to be declared monthly and paid in advance within 15 days of the following month.

Personal business income, according to the provisions of the tax bureau, is generally declared quarterly. However, self-employed individuals have to declare a monthly tax regardless of whether they have employees under their names. If there are no employees, it is necessary to declare zero wages and salaries in the name of the boss.

Personal income tax collection items include:

1, salary income;

2. Income from the production and operation of individual industrial and commercial households;

3. Income from contracted operation and lease operation of enterprises and institutions;

4. Income from remuneration for labor services;

5. remuneration income;

6. Royalty income;

7. Income from interest, dividends and bonuses;

8. Property rental income; Individual industrial and commercial households need to declare a tax. According to the relevant regulations, individual industrial and commercial households in China need to go through tax registration in accordance with the regulations, except for mobile rural vendors without fixed production and business premises.

Legal basis:

Personal Income Tax Law

Article 9

The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance by monthly installments. The taxpayer shall pay in advance within15th day of the following month, and shall make final settlement within three months after the end of the year, with overpayment and underpayment.