Self-employed people need to pay taxes. Self-employed individuals are small-scale taxpayers of value-added tax, and the tax payment method is determined by the tax authorities. The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, location, area and equipment. Under any of the following circumstances, the tax authorities have the right to make tax adjustments in a reasonable way: (1) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by themselves or their related parties is reduced without justifiable reasons; (2) Enterprises controlled by individual residents, or enterprises established in countries (regions) where the actual tax burden controlled by individual residents is obviously low, do not distribute or reduce the profits belonging to individual residents without reasonable business needs; (three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose. The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and collect interest according to law. Article 8 of the Individual Income Tax Law has the right to make tax adjustments in a reasonable way under any of the following circumstances: (1) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by themselves or their related parties is reduced without justifiable reasons; (2) Enterprises controlled by individual residents, or enterprises established in countries (regions) where the actual tax burden controlled by individual residents is obviously low, do not distribute or reduce the profits belonging to individual residents without reasonable business needs; (three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose. The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and collect interest according to law.
Legal objectivity:
Regulations on individual industrial and commercial households
Article 17
After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law.
Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.
Regulations on individual industrial and commercial households
Article 20
Individual industrial and commercial households may, with their business licenses and tax registration certificates, open accounts in banks or other financial institutions according to law and apply for loans.
Financial institutions should improve and perfect financial services to facilitate individual industrial and commercial households to apply for loans.
Regulations on individual industrial and commercial households
Article 23
If the registered items of individual industrial and commercial households change and fail to register for change, the registration authority shall order them to make corrections and impose a fine of 1500 yuan;
If the circumstances are serious, the business license shall be revoked.
Individual industrial and commercial households have not gone through tax registration, and the tax authorities shall order them to make corrections within a time limit;
If no correction is made within the time limit, the registration authority shall request the tax authority to revoke its business license.