Self-employed people will declare their taxes once a month. According to the relevant laws and regulations, if individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay taxes on their income from production and operation in advance on a monthly basis, taxpayers shall file tax returns within 7 days after the end of each month. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection reports on time may postpone the processing with the approval of the tax authorities. If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.

The online tax filing procedures for self-employed persons are as follows:

1. Open the website of the tax bureau and enter the user name and password of the enterprise;

2. Select "declare and pay" and click "tax declaration" and "individual income tax detailed declaration" to declare;

3. Fill in the data according to your actual business, click Submit for payment, and the application is successful.

Enterprises that file tax returns online must fill in the general tax return form every month. This table includes all tax information that taxpayers should declare during this reporting period, such as the name of tax category, the name of tax item, the tax payment period, the tax rate and whether the tax is withheld or collected. Online tax declaration unifies all taxes in a comprehensive table in a certain form, and the system sets the calculation formula according to each tax. The data that taxpayers need to fill in in the general tax return is the tax basis and allowable deduction items. Other data items can be automatically calculated by the system according to the default formula, and taxpayers can also modify them.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 12 After obtaining business income, taxpayers shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. The income shall be settled before March 3 1 of the following year.

Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.

Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.

If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.

Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.

Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.

Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.

Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.