Legal analysis: Self-employed individuals have to pay taxes and fees, but because of different business scales, different specific industries, different turnover and different monthly income, the taxes and fees to be paid will be different. When paying taxes and fees, self-employed individuals shall abide by the tax payment regulations, correctly establish accounts and accurately calculate them.

Legal basis: Article 4 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that units and individuals with tax obligations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.