Port communicationAttention，Self-employed businesses also need to check their accounts and collect taxes! Regular fixed quota collection will be terminated from January 1, 2025! source：State Administration of Taxation、Haidian Taxation, etc. Urgent news! Attention individual business owners，The Shenzhen Haidian District Taxation Bureau of the State Administration of Taxation has just notified：The regular fixed-amount collection method will be terminated from January 1, 2025，The collection method for individual industrial and commercial households is changed to audit collection，please promptly、Declaring and paying relevant taxes in full。
The stakes are high，It is recommended that you read them carefully one by one.。 The self-employed tax collection method has changed drastically! The regular fixed-amount collection method will be withdrawn from the stage of history!
The original notice is as follows： Shenzhen Haidian District Taxation Bureau of the State Administration of Taxation Notice and Announcement on Tax Matters (Termination of Periodic Fixed Quota Collection Method) Dear Individual Industrial and Commercial Taxpayers： Reason：Basis for terminating the regular fixed-amount collection method：Article 22 of the "Measures for the Administration of Periodic Fixed Quota Collection of Taxes for Individual Industrial and Commercial Households" Notice Contents：Except for individual businesses whose taxes are collected by the fair，The regular fixed-amount collection method will be terminated from January 1, 2025。
After terminating the regular quota，The collection method for individual industrial and commercial households is changed to audit collection。Please follow the relevant regulations，timely、Declaring and paying relevant taxes in full。 hereby notified。 State Administration of Taxation Shenzhen Haidian District Taxation Bureau November 30, 2025 What does audit and collection mean? What impact will it have on individual industrial and commercial households? Individual industrial and commercial households will gradually terminate the regular fixed quota collection method，The collection method will be changed to audit collection。
According to Article 22 of the original "Measures for the Administration of Periodic Fixed Quota Collection of Taxes for Individual Industrial and Commercial Households"：The tax authorities stopped implementing the regular fixed quota collection method for households with fixed quotas.，Regular quota accounts must be notified in writing。 Audit and collection does not mean that self-employed individuals need to be audited，This move means that the “approved collection” method is no longer applicable to self-employed individuals.，It is a re-approval and determination of the tax target’s identity.，It is also the repositioning of the industry’s own development.。
For self-employed people，The method of audit and collection may be more complicated。Have a complete accounting review system，Ability to clearly and accurately calculate and approve self-employed costs，Revenue minus costs
cost
Find the applicable tax rate for the subsequent profits，Then calculate the tax paid。
Netizen comments： To put it simply, it is：The best way to audit and collect accounts is to have a full-time accounting staff，Strictly abide by accounting systems and laws and regulations，It is more standardized and strict than the approved collection method.。 What is audit collection? How to understand the previous regular quota?
Audit collection：Audit collection，It refers to the taxpayer’s financial statements or operating results within a specified period of time.，Declaring taxable income or taxable income and tax amount to tax authorities，and submit relevant account books and information to the tax authorities，After review and verification by the tax authorities，Fill out the tax payment form，A method of collection in which taxpayers pay taxes to a designated bank。
Regular fixed amount collection：Regular fixed amount collection，It refers to the tax authorities’ decision based on the taxpayer’s production and operation conditions.，Directly determine the tax payable according to tax laws，A method of collecting taxes in installments。
1、Taxpayer The scope of self-employed individuals for audit and collection includes： 1、Registered capital indicator：The registered capital is more than 100,000 yuan (including 100,000 yuan)； 2、sales or turnover indicator：The average monthly sales or turnover of the existing self-employed businesses in the previous tax year or the estimated average monthly sales or turnover of the current year's operating period for newly established self-employed businesses are used as a reference.。
(1) Taxable labor taxpayers with a taxable income of more than 15,000 yuan (including 15,000 yuan)； (2) Taxpayers with production and sales of goods exceed 30,000 yuan (including 30,000 yuan)； (3) For wholesale and retail taxpayers, the amount is more than 40,000 yuan (including more than 40,000 yuan)。 3、Other circumstances determined by the provincial tax authorities。
Scope of self-employed individuals with regular fixed amount collection： 1、Ascertained by the competent tax authorities and tax authorities at or above the county level (including county-level，The same below) approved production、Small business scale； 2、Tax collection management for individual industrial and commercial households (hereinafter referred to as regular quota households) that do not meet the standards for setting up account books as stipulated in the "Interim Measures for the Account Establishment and Management of Individual Industrial and Commercial Households"。
2、Value-added tax (1) Regardless of whether it is collected by audit or by regular fixed amounts，Sale of goods or processing、Monthly sales of repair and replacement services shall not exceed RMB 30,000 (taxable quarterly is RMB 90,000)，Sales service、The monthly sales of intangible assets does not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan)，From January 1, 2025 to December 31, 2025，Can enjoy the preferential policy of temporary exemption from VAT for small and micro enterprises respectively。
Sales exceed the above range，Collect VAT in full。 (2) Declaration method： Self-employed individuals who are responsible for auditing and collecting accounts：According to the prescribed declaration period, go to the online declaration platform or go to the tax service office，Submit appropriate financial statements、return form，Make a self-declaration。 Self-employed individuals who are subject to regular fixed-amount collection： (1) The actual sales volume does not exceed the sales volume approved by the tax authorities，Implement simple declaration，No declaration required。
(2) After comparing the fixed amount with the amount issued by the invoice or the data recorded on the tax control cash register，Business volume exceeding quota、Taxes payable on income；Taxes payable when engaging in business activities outside the business locations with fixed quotas approved by the tax authorities。Declaration matters should be handled at the tax authorities。 Example：like a self-employed person，Report quarterly，The tax authority has approved monthly sales of 20,000 yuan。
Its actual sales for the current period were 58,000 yuan，Simple declaration will be implemented，No declaration required；If its actual sales for the current period are 61,000 yuan，You should go to the tax authorities to file a declaration。 3、taxes and surcharges、Cultural construction business expenses enjoy exemption from VAT and are exempt from taxes and surcharges.、Cultural construction business expenses；While not enjoying the VAT exemption, taxes and surcharges will be levied as required.、Cultural construction business expenses。
4、Personal income tax audit and collection of self-employed individuals： 1、The "Measures for the Calculation of Individual Income Tax for Individual Industrial and Commercial Households" (State Administration of Taxation Order No. 35 promulgated on December 27, 2014) shall apply to self-employed individuals who collect their accounts.，Amended in accordance with the "Decision of the State Administration of Taxation on Amending Some Tax Department Regulations" on June 15, 2025) 2、Taxpayer：For individual industrial and commercial households, the owner is the individual income tax payer。
3、taxable income：Production by individual industrial and commercial households、operating income，Based on total income in each tax year，cost reduction、
cost
、tax、loss、Other expenses and the balance after losses from previous years are allowed to be made up，is taxable income。 Self-employed individuals who are subject to regular fixed-amount collection： Regular fixed quotas are levied in various places according to local actual conditions.
Require
Not the same。
Taking Shandong Province as an example： 1、Self-employed individuals who are levied regular fixed amounts，Approved sales exceeding 20,000 yuan (including 20,000 yuan) are the starting point for taxation，levy personal income tax。 2、Effective from August 3, 2025，Valid until August 2, 2025。
Failure to apply for tax registration certificate，temporarily engaged in production、Business natural person taxpayer，When applying to the tax authorities for issuance of invoices，For the production of individual industrial and commercial households obtained、operating income，The tax authorities will levy personal income tax at a rate of 1.5% of the invoice amount (excluding value-added tax).。 There is such a big difference between the two，So starting from 2025, self-employed people must also build accounts properly! So how do you create an account for a self-employed person?
The relevant regulations for setting up accounts for self-employed individuals are here! According to the latest news, in addition to the fact that the Shenzhen Haidian Taxation Bureau has announced the audit and tax collection，Taxation bureaus in other districts of Shenzhen also issued the same news.，This also indicates that Shenzhen will fully implement audit and collection of self-employed businesses from 2025! Then nationwide popularization is not far away! Therefore, everyone must understand the relevant regulations for setting up accounts for self-employed individuals.，Be aware of it。 How do self-employed individuals set up accounts reasonably? In fact, the country has already made it clear!
Compared with non-self-employed people, self-employed people do have certain "conveniences" in the following aspects: 1.、No need to register name，An invoice with the name of the operator as the seller will appear. 1、Article 8 of the "Regulations on Individual Industrial and Commercial Households"，Registration items for individual industrial and commercial households include the name and address of the operator、Composition form、Business scope、Business premises。The name used by individual industrial and commercial households，Name as registration matter。
2、summary： 1) Individual industrial and commercial households do not need to use a name，Not registering the name of an individual business owner。 2) If the name of the individual industrial and commercial household is not registered，then issue an invoice(or invoice on behalf of)hour，Only the name of the operator can be used as the seller，Rather than issuing or issuing invoices in the name of individual industrial and commercial households as the seller。
two、Change operator (boss)，Need to re-register，The emergence of new individual businesses 1、Article 10 of the Regulations on Individual Industrial and Commercial Households，Individual industrial and commercial households change operators，After deregistration, the，The new operator must re-apply for registration.。 2、summary： 1) Change of operator = Change of individual industrial and commercial household，Need to cancel registration and re-register。
2) The operator changes，You need to obtain a new "Individual Industrial and Commercial Household Business License"。 three、No need to open an account，Receive and make payments using the operator’s personal account 1、Article 20 of the "Regulations on Individual Industrial and Commercial Households"，Individual industrial and commercial households can present their business license and tax registration certificate，Open an account in a bank or other financial institution in accordance with the law，Apply for a loan。 2、summary： 1) Individual industrial and commercial households do not need to open a bank account。
2) in practice，It is safer to make payments with the operator's personal account listed on the "Individual Industrial and Commercial Household Business License"。 Four、Those who are exempted from industrial and commercial registration，Without business license 1、Article 29 of the "Regulations on Individual Industrial and Commercial Households"，Measures for the management of vendors without fixed business premises，by province、autonomous region、The people's governments of municipalities directly under the Central Government shall stipulate according to the actual local conditions。 2、summary： 1) in practice，Generally speaking, vendors without fixed business premises are required to，Exemption from industrial and commercial registration。
Notice：Exemption from industrial and commercial registration，Doesn’t mean no management。Industry and Commerce Department Association
Require
Carry out filing management，That is to say, industry and commerce still have management over this type of entities.，Just simpler。 2) How do such business entities pay taxes?，Invoice? Pay tax as an individual，Apply for invoicing! five、Summarize 1、Individual industrial and commercial households are citizens with business capabilities，Registered with the industrial and commercial administration department，Entities engaged in industrial and commercial operations。essentially a natural person。
2、In the "General Principles of the Civil Law", individual industrial and commercial households are included in the same category of civil subjects as natural persons.。Therefore the property，Administrative management such as industrial and commercial registration is relatively simple，The above performance appears in taxation。 Don’t think that self-employed people don’t need to keep accounts and file taxes! Accountants and bosses, take note! Can self-employed individuals pay less tax? Do self-employed people not need to keep accounts? Will self-employed individuals also be randomly inspected by the industrial and commercial tax? Should I cancel my business if I am self-employed?
This starts with the legal status and responsibilities and obligations of self-employed individuals... 1、Self-employed individuals who have gone through industrial and commercial registration are formal commercial entities. There is a big difference between self-employed individuals and itinerant vendors.，To apply for industrial and commercial registration，Must have a fixed business location，Have its own facade，Some also need to apply for relevant business licenses... If you don't have one，Then you have to complete the documents，Hang in a prominent location in the store，Otherwise, it is operating without a license!
Operating without a license is scary，Do you still need me to say it? After all these procedures are completed,，to receive the invoice，Enjoy the value-added tax exemption policy for small-scale taxpayers。 Moreover, self-employed individuals must also submit an annual industrial and commercial report every year.、annual tax report，Of course, we also face business、tax inspection。
2、Self-employed individuals also need to keep accounts, as stated in Article 22 of the Tax Collection and Administration Law of the People's Republic of China，engage in production、Taxpayers operating businesses shall apply within 15 days from the date of receipt of a business license or the date of tax liability.，Set up account books in accordance with relevant national regulations。 We are just a small self-employed business，What else are you keeping? And it won’t! There is no need to hire an accountant for this, right?
If you really don’t have the ability to create accounts，Others also gave clear instructions： Article 23 Production、Taxpayers with small business scale and no ability to establish accounts，You can hire a professional agency or accounting personnel approved to engage in accounting agency bookkeeping business to create and handle accounts on your behalf.。 therefore，Whether it is a company or a self-employed person，All must be accounted for。 3、VAT、Individual production and business income tax needs to be declared. In fact,，Bookkeeping is for tax filing。
Just make a sale or provide a service，Value-added tax is indispensable；Corporate income tax to be paid by the company，Although self-employed people do not have this item，However, self-employed individuals must declare their personal production and business income.。 Bosses, don't worry，Dabai hasn’t finished yet~ Filing taxes is not the same as paying taxes! Have you ever heard of "a monthly income of 30,000 yuan is tax-free"? This is a preferential policy for small-scale VAT taxpayers，Generally, self-employed individuals without special application are considered small-scale taxpayers.，Of course you can enjoy it。
Nowadays, the VAT payment deadline for small-scale taxpayers in many cities is one quarter.，So to be precise，Is the quarterly income of NT$90,000 exempt from VAT?。That is to say，Your sales in a quarter (3 months) are within 90,000 yuan，No need to pay VAT!
Although there is no need to pay，However, there are essential steps to declare within the specified time.，Otherwise, the tax is overdue，There will also be a fine~ 4、Self-employed individuals will also be、Tax spot checks Some people think，Self-employed individuals are generally not inspected! As everyone knows，Fly legs are also meat!
"Double random" inspection after the annual industrial and commercial annual report，Self-employed people account for a large proportion：Many self-employed people don’t know they need an annual report，Or maybe it’s because I didn’t keep accounts before，Fill in any data，Resulting in being included in the "List of Abnormal Business Operations"。
taxation，Many self-employed people think they don’t have to file taxes，Failure to declare or zero declaration for a long period of time，Included in "Key Monitoring"，In serious cases, you may become an "irregular household"、“Class D taxpayer”… 5、No accounting、The consequences of not filing taxes are serious!
If you insist on not keeping accounts and not filing taxes,，The consequences would be serious： Article 62 Taxpayers who fail to file tax returns and submit tax materials within the prescribed time limit，Ordered by the tax authorities to make corrections within a time limit，A fine of up to 2,000 yuan can be imposed!
In addition to the Tax Collection and Administration Law，Various localities also have regulations on the "Basics for Administrative Punishment Discretion"，Let’s see how Shenzhen punishes，It’s so accurate~ Of course，In addition to paying the fine，This makes up for the debt、Supplementary declarations are definitely indispensable!
6、Even if a self-employed person stops running the business, we can’t ignore it.，You must handle deregistration in accordance with regulations, whether you don’t want to do it anymore，Or transferred it to someone else?，Or the business license has been revoked，Deregistration is required，This is something that many bosses ignore。 Because only the deregistration process is the end of the legal status of a commercial subject.，Otherwise, the boss as the person in charge will still be responsible for the store you registered.。
7、To cancel a self-employed business, you also need to go through the tax cancellation and industrial and commercial cancellation procedures. Let’s first talk about the information needed to cancel a self-employed business.，In fact, it is almost the same as when a general company is deregistered.，include： ①Lease voucher、Lease contract and lease invoice ② Business license is correct、Original copy ③Financial statements and accounting vouchers for the past three years，If the self-employed person is subject to audit and collection，Then the account book must have ④ official seal ⑤ bank tax payment slip ⑥ written-off invoices and unwritten-off invoices ⑦ self-employed people who pay social security also need to provide social security-related information. With these information，Only then can you follow the sequence of "Cancellation of National Tax Registration-→Cancellation of Local Tax Registration-→Cancellation of Business License"，Complete the deregistration of self-employed individuals。
8、When logging out，The account that needs to be paid、The taxes that need to be reported are all indispensable. If you haven’t recorded it before,、Filed taxes，When logging out，The tax bureau is about to step up its campaign! Dabai mentioned it before，People want account books，You have to make up for it! People need tax payment certificates，You haven't paid yet，Then you still need to make a supplementary declaration，Pay the fine! How about it，Dear individual bosses，Do you need to keep accounts and file taxes?，Or... think about it again?
Still the same advice： Now business and industry、Strict tax inspection，As long as it is a commercial entity engaged in production and operation，All are monitored from "birth" to "death"，There is no loophole to exploit，like accounting、tax return、annual report、Unregister these most basic
Require
，Not because you are self-employed，Just "show mercy outside the law"!
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
