Self-employed people need to apply for tax registration. Although individual industrial and commercial households have tax exemption policies, tax registration certificates must be handled. Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, report to the local tax authorities for tax registration with relevant documents.

Other taxpayers, except state organs and individuals, shall, within 30 days from the date of tax payment obligation, apply to the local competent tax authorities for tax registration with relevant documents.

Business activities refer to all transactions and events except investment activities and fund-raising activities of enterprises. The scope of business activities is very wide, as far as industrial and commercial enterprises are concerned, it mainly includes: selling goods, providing services, operating leasing, purchasing goods, accepting services, advertising, promoting products, paying taxes, etc.

To sum up, self-employed individuals are generally estimated by the tax authorities according to their location, size, number of employees, sales of goods, etc., and then given taxes. No matter how much income they earn in the current month, they should pay taxes according to the fixed tax amount, and the fixed tax for individual industrial and commercial households should be approved by the tax administrator according to the above situation.

Legal basis:

Enterprise Income Tax Law of the People's Republic of China

Article

A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place within the territory of China, it shall pay enterprise income tax on the income obtained by its institution or place from the territory of China, and the income generated outside China but actually related to its institution or place. If a non-resident enterprise does not have an institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.