As long as you have registered a business license, you need to file tax returns. If you have income, you need to pay taxes. If there is no income, zero tax return is required.

Self-employed individuals are free-running industries, but they also need to pay taxes and cannot evade taxes.

The tax authorities generally implement the regular quota method for self-employed, that is, the tax payable for one month is approved according to the region, lot, area and equipment.

Sales of goods are subject to 3% value-added tax, services are subject to 5% business tax and personal income tax is about 2%.

On the principle of debt settlement in the operation of individual industrial and commercial households

(a) individual industrial and commercial households are operated by individuals, and their debts belong to personal debts. They should bear unlimited liability for debts with personal property, which has nothing to do with husband and wife property and family property.

(two) the family as a unit of business, regardless of their income or liabilities, are family property, personal business debts, should bear unlimited liability with all family property.

(three) individual industrial and commercial households in the business can not distinguish between individual business and family business, it should be confirmed in accordance with the principle of benefiting the debtor, identified as family business, and borne by family property.