Under what circumstances do I need to pay taxes as a freelancer?

The specific situation of how freelancers pay taxes is divided into:

(1) If there is an employer or employer, report to the tax authority in charge of the place where the employer or employer is located.

(2) If there are two or more units where you work or are employed, you must choose and report to the competent tax authority where one of the units is located.

(3) No position or employer, and the annual income items include income from production and operation of individual industrial and commercial households or income from contracting and leasing operations of enterprises and institutions (hereinafter collectively referred to as income from production and operation) , declare to the tax authority in charge of one of the places where the company actually operates.

(4) If you have no position or employer, and no production or business income in your annual income items, you must declare to the tax authority in charge of your place of residence; if you have household registration, but the place of residence is inconsistent with your place of habitual residence, choose And it must be reported to the competent tax authority in one of the places; if there is no household registration, it must be reported to the tax authority in charge of the place of habitual residence in China.