Do individual industrial and commercial households have to pay taxes?

Self-employed people need to pay taxes. After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals shall correctly set up account books and conduct accurate accounting in accordance with the provisions of the tax authorities. Tax standard of self-employed: 1, 3% sales value-added tax. 2. At the same time, pay urban construction tax and education surcharge according to the paid value-added tax. 3. Pay personal income tax of about 2%. 4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, and urban construction tax and education surcharge shall also be exempted.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 3 The tax rate of individual income tax is: the income from wages and salaries shall be subject to an excessive progressive tax rate of 3% to 45% (the tax rate table is attached). Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and leasing operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The proportional tax rate is applicable to the income from the remuneration of authors, and the tax rate is 20%, with a reduction of 30% according to the taxable amount. 4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council. 5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.

skill

The above answers are only for the current information combined with my understanding of the law, please refer carefully!

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