According to the relevant regulations, taxpayers engaged in production and operation shall set up account books in accordance with the relevant provisions of the state within 15 days from the date of obtaining business licenses or incurring tax obligations. Therefore, it is very necessary for self-employed individuals to keep accounts and file tax returns!

Failure to keep accounts and file tax returns will definitely be "monitored" by the tax bureau, and serious cases will be classified as "abnormal households".

According to the relevant regulations, the tax bureau requires self-employed individuals to set up correct account books and make good accounting preparations in accordance with the provisions of the tax department; Moreover, the tax authorities have different collection methods for different self-employed.

1. If it is an individual industrial and commercial household with sound accounting vouchers and accurate accounting, the tax department will collect it through examination;

2. If it is an individual industrial and commercial household with small production and operation scale and no ability to establish account books, it will be collected by the tax authorities on a regular basis;

3, individual industrial and commercial households have certain circumstances, the tax authorities have the right to verify the tax payable, the implementation of the approved collection.

Therefore, the amount of tax paid by individual industrial and commercial households is determined by your business situation.