Generally speaking, the tax authorities estimate your sales according to your location, scale, number of employees, goods sold, etc. And then give a tax, regardless of the income of the month, whether there is income or not, according to the fixed tax. 1. What are the steps for self-employed individuals to file tax returns online? If individual industrial and commercial households do not choose to file tax returns automatically, they need to file tax returns online on time like normal companies. 1. First, register the electronic tax bureau for real-name authentication. 2. When going to the tax bureau to verify the taxes, the taxes usually need to be paid are: value-added tax, additional tax, education surcharge, local education surcharge and stamp duty. If it is small-scale, all VAT is declared quarterly, other taxes are declared monthly, and ordinary taxpayers declare monthly. 3. After the above two tasks are completed, enter the electronic tax bureau, click I want to do tax, and then click the tax declaration and payment. 4. After entering the declaration interface, all the taxes to be declared will pop up on the page. Click "Fill in the declaration form" behind the corresponding tax type, such as VAT declaration. 5. The page will pop up the interface for filling in the declaration form, and enter relevant data as required. 6. After data entry is completed, click Next in the upper right corner of the page. After clicking Next, the relevant tax types are declared successfully. After the successful declaration, if there is any tax to be deducted, it is also possible to withhold and remit it. 7. After reporting all the taxes that need to be declared every month, return to the reporting interface, and all the declared taxes will be displayed under the operation, which means that the tax declaration of individual industrial and commercial households has been completed this month. 2. What are the registration requirements and procedures for individual industrial and commercial households? 1. Unemployed people in cities and towns, villagers in rural areas and other people with operational ability permitted by national policies may apply for engaging in individual industrial and commercial operations; 2. The applicant must have the capital, business site, business ability and business technology corresponding to the business project.

Legal objectivity:

Articles 30 and 31 of the Detailed Rules for the Implementation of the Tax Administration Law.