According to the prescribed reporting period, submit the corresponding financial statements and declaration forms through the online reporting platform or to the tax service office for self-declaration.

For the self-employed, the way of auditing and collecting accounts may be more complicated. There is a complete accounting audit system, which can clearly and accurately calculate and approve the cost of the self-employed, find the applicable tax rate according to the profit after deducting the cost and expenses, and then calculate the tax paid.

Tax collection by auditing accounts refers to a tax collection method in which taxpayers declare taxable income or taxable income and tax amount to the tax authorities according to their own financial statements or operating results within a specified period of time, submit relevant books and materials to the tax machine, and fill out a tax payment form after being examined and verified by the tax authorities, so that taxpayers can pay taxes at designated banks.

Generally, the individual income tax of self-employed households is set at a fixed rate. 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%, which is an excessive progressive tax rate. If it is approved, it will be specifically approved by the tax administrator 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.

The tax authorities that have approved the collection (audit collection) generally implement a regular quota method for individual industrial and commercial households, that is, the amount of tax payable for one month is approved according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached (the monthly sales amount is 5000-20000 yuan, which varies from province to province), the value-added tax, urban construction tax and education fee can be exempted. 　　

Law of the People's Republic of China on the Administration of Tax Collection Article 35 If a taxpayer is under any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, account books should be set up, but they are not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously on the low side without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.