Do self-employed people need to pay taxes?

Individual industrial and commercial households need to pay taxes. Individual industrial and commercial households pay taxes, which means that individual industrial and commercial households should establish accounts correctly and accurately in accordance with the provisions of the tax authorities. Individual industrial and commercial households with complete reconciliation vouchers and accurate accounting shall be taxed by the tax authorities; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.

Legal basis: Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

1. Under normal circumstances, individual industrial and commercial households will file tax returns in the month after their registration is completed, and zero returns will be made if they have no income.

2, individual industrial and commercial households have a regular quota collection, approved by the local tax authorities, the period is quarterly, half a year, not more than one year.

3. Individual industrial and commercial households pay taxes according to their operating income. If there is a tax-controlled invoicing system, they can complete the remote copy of tax returns for the invoice information that has been issued, and use the "VAT tax control system" to complete the copy of tax returns online. If there is no tax control plate or golden tax plate, it shall be handled at the self-service machine in the tax service hall.

4. After copying the tax, log in to the online tax service hall of the Provincial State Taxation Bureau, log in, fill in the VAT tax return form according to the "filling order" and "filling requirements", and make a declaration. It takes about 3 minutes to complete the report processing results.

5. If you sign a tripartite agreement, you can directly deduct money from the website, otherwise go to the window.

6. The wages of the owners of individual industrial and commercial households shall not be deducted before tax, and 40% of the actual business shall be used as the operating expenses that can be deducted before tax.

7. Individual industrial and commercial households shall not exceed 30,000 yuan per month and 90,000 yuan per quarter, and shall be exempted from tax. See People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.35 "Calculation Method of Individual Income Tax for Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" for regulations.