Self-employed tax declaration method: 1, approved for collection. Self-employed households with incomplete accounts and certificates shall be levied after approval by the national tax. To put it bluntly, it is to verify the monthly sales of self-employed. If it exceeds 30,000, it will pay taxes every month, and if it does not exceed 30,000, it will not pay taxes. 2. Self-declaration. If the tax authorities have not approved the monthly sales of self-employed, the self-employed shall fill in the declaration form and declare and pay taxes on their own. According to China's relevant policies and regulations, self-employed tax payment can be divided into two types: those with accounting ability and those without accounting ability. 1. Those who have the ability to keep accounts shall be taxed according to the audit of accounts, and self-employed persons shall be required to set up operating income accounts, operating expense accounts, commodity (material) purchase accounts, commodity (material) inventory tables and income statements, truthfully declare their turnover, and declare and pay taxes according to the actual turnover. 2. Without the ability to make accounts, the establishment of accounts can be suspended after approval, but the tax administrator must go to the field to investigate the situation, and the tax fixing team will discuss according to the investigation and decide the monthly tax payable of individual industrial and commercial households. Calculation formula of taxable income: taxable income = taxable income × applicable tax rate-quick deduction = (total annual income-costs, expenses and losses) × applicable tax rate-quick deduction.