Individual industrial and commercial households should declare a tax. According to the provisions of the Measures for the Collection of Individual Income Tax for Individual Industrial and Commercial Households, enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall handle tax registration in accordance with the provisions of the Tax Administration Law, detailed rules for implementation and these Measures. Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and rural mobile vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures. Withholding agents (except state organs) who are obligated to withhold in accordance with tax laws and administrative regulations shall go through the withholding registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures. Article 2 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households

Legal objectivity:

People's Republic of China (PRC) tax collection management law

Article 15

Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.