Generally, the individual income tax of self-employed households is double fixed (fixed on a regular basis). If it is levied by auditing accounts, according to the individual tax regulations, the balance after deducting costs, expenses and losses from the total income of each year is taxable income.

the tax rate is 5%-35%. If it is approved, a tax administrator will specifically approve it according to the same industry, location and scale. However, there are not many individual income tax audits of small-scale self-employed households, because there are not many self-employed households.

Article 19 of the Tax Administration Law stipulates that taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, keep accounts and conduct accounting according to legal and valid vouchers.

Article 2 stipulates that financial and accounting systems or financial and accounting treatment methods and accounting software shall be submitted to the tax authorities for the record.

Extended information:

Taxpayers' rights

I. Right to know

Taxpayers have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax bureau, including: current tax laws, administrative regulations and tax policy provisions;

the time, manner, steps and materials to be submitted for handling tax matters; The legal basis, factual basis and calculation method of tax payable verification and other tax administrative treatment decisions; When there is a dispute or dispute with the tax bureau in tax payment, punishment and enforcement measures, the legal remedies that taxpayers can take and the conditions that need to be met.

II. Right of Confidentiality

Taxpayers have the right to ask the tax bureau to keep the taxpayer's information confidential. The tax bureau will keep confidential the commercial secrets and personal privacy of taxpayers according to law, mainly including taxpayers' technical information, business information and personal matters that taxpayers, major investors and operators are unwilling to disclose. The above matters.

without the explicit provisions of laws and administrative regulations or the permission of taxpayers, the tax bureau will not provide it to foreign departments, the public and other individuals. However, according to the law, information on tax violations is not confidential.

iii. Tax supervision power

Taxpayers can report and accuse the tax bureau of acts that violate tax laws and administrative regulations, such as tax officials asking for bribes, engaging in malpractices for personal gain, neglecting their duties, failing to collect or underpaying the tax payable, abusing their power to collect more taxes or deliberately making things difficult. At the same time, taxpayers also have the right to report tax violations of other taxpayers.

iv. Choice of tax declaration methods

Taxpayers can directly go to the tax service hall to file tax declarations or submit tax withholding and collecting reports, or they can handle the above declaration and submission by mail, data message or other means according to regulations. However, if the above-mentioned declaration and submission matters are handled by mail or data message, it must be approved by the competent tax authorities of taxpayers.

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