1. Registered taxpayer identity: Self-employed individuals need to register in the tax department and obtain the taxpayer identification number (taxpayer code).
2. Determine the tax payment period: self-employed individuals need to determine the tax payment period according to their own business conditions, and generally pay taxes quarterly.
3. Bookkeeping and tax returns: Self-employed individuals need to keep books and tax returns according to the requirements of the tax authorities. Bookkeeping includes the record of income, expenditure and cost, while tax filing is to calculate the taxable amount of personal income tax according to the bookkeeping situation.
4. Pay personal income tax: self-employed individuals need to pay the personal income tax payable to the tax authorities within the prescribed tax period. Payment can be made by bank transfer or online banking.
5. Submit tax returns: Self-employed individuals need to submit personal income tax returns to the tax authorities after each tax period, reporting income, expenses, costs and other related information.
6. Regular inspection by tax authorities: Self-employed individuals need to be inspected by tax authorities to ensure that their tax payment behavior conforms to the regulations.
It should be noted that self-employed individuals can enjoy certain preferential tax policies when paying personal income tax, such as reducing or exempting taxable income according to a certain proportion. Specific preferential policies can be consulted with local tax authorities or tax professionals. In addition, the self-employed also need to understand the relevant tax laws and regulations to ensure that their tax payment behavior is legal and compliant.