Self-employed people need to file tax returns. Individual industrial and commercial households shall, after obtaining the business license from the administrative department for industry and commerce, go to the tax department for tax registration in time. Individual industrial and commercial households shall, in accordance with the policies of the tax authorities, establish business entity account books and conduct accounting in a timely manner, and the tax authorities will conduct irregular audit collection. For self-employed individuals with small scale of production and operation and no ability to establish account books, the tax authorities should implement regular quota collection.

1. Individual industrial and commercial households shall, in accordance with the provisions of tax laws and regulations, declare and pay taxes on time and submit relevant tax payment materials within the time limit prescribed by the tax authorities.

2. Individual industrial and commercial households can pay taxes directly to the tax authorities. With the approval of the tax authorities, individual industrial and commercial households can also declare and pay taxes by mailing data messages to banks.

3. Regular households who pay taxes within the prescribed time limit according to the quota approved by the tax authorities shall be deemed to have declared.

4. Regular households with certain circumstances may apply to merge the tax payment period into a half-year payment method, and the specific period shall be determined by the provincial tax authorities according to the specific circumstances.

Legal basis: "Measures for the Collection of Individual Income Tax for Individual Industrial and Commercial Households" Article 2 Individual industrial and commercial households that are subject to audit collection shall calculate, declare and pay individual income tax in accordance with the provisions of these Measures.

Fourth individual industrial and commercial households take the owner as the taxpayer of individual income tax.

Article 5 The taxable income of individual industrial and commercial households, regardless of whether they receive any money, shall be calculated on the accrual basis and belong to the income and expenses of the current period. Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as current income and expenses. Except as otherwise provided by these Measures and the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.