according to the tax laws of the people's Republic of China, the income earned by self-employed individuals by swiping their credit cards belongs to taxable income, and they should declare and pay corresponding taxes in accordance with relevant laws and regulations. As independent operators, individual income and business income of self-employed individuals are interrelated. The income earned by self-employed individuals by swiping their credit cards belongs to the income from business activities, and tax returns should be made in accordance with the tax rates and procedures stipulated by the national tax law.