Legal analysis: the business license of individual industrial and commercial households does not need annual inspection, as long as the annual report is made online. Want it. Individual industrial and commercial households are newly registered and have no timely income and payment. Naturally, you have to declare your accounts! At present, self-employed individuals need to declare to the national tax every month. However, according to the different collection methods, the processing methods are also different: 1. If individual income tax is levied by means of regular fixed collection, it shall still be declared and paid in the way and channels previously stipulated by the local taxation bureau. 2, the implementation of audit collection, irregular quota approved collection of personal income tax, there are three specific ways to deal with:

A, through the local electronic tax bureau natural person tax service platform (WEB) for tax declaration; Two, through the tax service hall for tax declaration, can use personal tripartite agreement; 3. An investor of a sole proprietorship enterprise and an individual partner of a partnership enterprise may apply for declaration by the investee through withholding and remitting the principal, and pay taxes through personal tripartite agreement or bank inquiry. To declare quarterly, individual industrial and commercial households also need to fill in the tax annual report from June 65438+1 October 1 to May 3 1 and the industrial and commercial annual report from June 65438+1October/to June 30.

Legal basis: Article 2 of the Measures for Inspection of Individual Industrial and Commercial Households in People's Republic of China (PRC) (hereinafter referred to as inspection) refers to a supervision and management system in which the administrative department for industry and commerce inspects the registered items and business conditions of individual industrial and commercial households in the previous year within the specified time every year according to law.