Because the accounts of individual industrial and commercial households are imperfect and the cost bills are insufficient, they can apply to the tax authorities for approval and collection.

The comprehensive tax rate of general individual industrial and commercial households is relatively low: VAT is 3%, additional tax is 0. 18%, individual tax is 0/0.5%, and the comprehensive tax rate is only 4.68%.

Therefore, individual industrial and commercial households with less tax collection can apply to the tax authorities for tax planning, which can reduce the tax burden of self-employed households to some extent.