1. Doing accounts. We can simple bookkeeping, can be understood as a running account. That is, spending and income, make a record, the more detailed this record, the better. If there are corresponding bills that would be better. But this place needs to pay attention to, you remember the simple account, it is best and you can match the declaration. For example, if you are an individual with a checking account, your income and costs will be reflected in your return. If the gap is very large then there is a problem.

2. Tax returns. After the tax registration of individual business households, choose to declare two ways, one for the checking of accounts, one for the regular fixed amount. Choose a different way of declaration, the declaration process is not the same. Individual industrial and commercial households that choose to check the collection, the tax gives you the approved value-added tax, self-employment income tax, and additional tax are required to fill in the form to declare by themselves. The declaration period for individual households is generally a quarter, and quarterly declarations are made in the months of January, April, July and October each year. Before March 31st of each year, you have to make an annual declaration of the previous year's self-employment income tax.

? According to Article 5 of the Measures for Taxation of Individual Income of Individual Businesses, the calculation of taxable income of individual businesses is based on the principle of the accrual system, and the income and expenses belonging to the current period are treated as the income and expenses of the current period, regardless of whether the money is received or paid; the income and expenses not belonging to the current period are not treated as the current period's income and expenses even if the money has already been received or paid in the current period. This approach and the Ministry of Finance, the State Administration of Taxation, except as otherwise provided.