How to verify the collection of self-employed individuals?

Legal analysis: There are two ways for individual industrial and commercial households to verify and levy: (1) Fixed levy: mainly for self-employed, directly verify income tax. (2) Collection of approved taxable income rate: mainly for general taxpayers, income tax is calculated and paid according to the pre-approved taxable income rate according to the actual amount of total income or cost. Calculation formula: income * approved tax rate * applicable tax rate-quick deduction.

(1) Self-employed: The organizational forms of Chinese enterprises are generally divided into corporate enterprises and non-corporate enterprises. Among them, the self-employed are non-corporate enterprises, the full name is individual industrial and commercial households, and their operators bear unlimited joint liability, which is different from corporate enterprises. The shareholders of a corporate enterprise shall bear limited liability.

(2) From the perspective of tax income tax, individual industrial and commercial households belong to individuals in tax law and pay personal income tax. Their tax item is "operating income" and they don't pay enterprise income tax.

(3) Approved self-employed:

① Compliance process: the main company signs a service agreement with the self-employed.

(2) Capital flow: the main company makes money for the self-employed (pay attention to some expenses)

(3) Invoice flow: self-employed individuals issue invoices to the head office (special tickets can be issued).

Legal basis: Regulations of People's Republic of China (PRC) Municipality on Individual Industrial and Commercial Households

Article 2 Citizens with operational ability refer to individual industrial and commercial households registered by the administrative department for industry and commerce in accordance with the provisions of these Regulations. Individual industrial and commercial households can operate independently or at home.

The legitimate rights and interests of individual industrial and commercial households are protected by law, and no unit or individual may infringe upon them.

Article 3 The administrative authorities for industry and commerce of counties, autonomous counties, cities not divided into districts and municipal districts are the registration authorities for individual industrial and commercial households (hereinafter referred to as the registration authorities). The registration authority may, in accordance with the provisions of the State Council Administration for Industry and Commerce, entrust its subordinate administrations for industry and commerce to handle the registration of individual industrial and commercial households.