Legal analysis: According to the laws of our country, small processing plants also have to pay taxes. In China, opening a processing factory, whether large or small, requires a business license. Failure to do so will be regarded as unlicensed operation and will be subject to administrative punishment. Moreover, as long as you have a business license, you have to pay taxes. It is illegal to open a small processing factory without obtaining a certificate or paying taxes.

Legal basis: Article 4 of the Law of the People's Republic of China on Tax Collection and Administration stipulates that units and individuals with tax obligations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations. Article 62 If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.