(1) Paying equal attention to publicity and management, and enhancing the awareness of tax payment are the best ways to solve the difficulties in the collection and management of self-employed. Therefore, we should strengthen tax publicity, constantly enhance the self-employed tax awareness, and let taxpayers consciously declare truthfully, so that the problems in tax collection and management will be solved. Increasing tax publicity is not a one-off event. How to do it well has become a new problem. This year's tax law publicity is limited to the distribution of publicity materials, focusing on publicity, that is, the so-called street passive publicity, publicity in the tax law publicity month. At the same time, we should continue to strengthen management. According to the current tax law, individual industrial and commercial households have a clear tax threshold, which has played a positive role in arranging laid-off workers to re-employment and solving the minimum living guarantee for legitimate operators.