Legal analysis: in 2022, the tax standard for individual industrial and commercial households is: 1, and 3% value-added tax will be levied on goods sold and 5% business tax will be levied on services provided. 2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax. 3. There is about 2% personal income tax. 4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge. The tax amount approved for individual industrial and commercial households includes: 1. Approved collection refers to a collection method in which the tax authorities use reasonable methods to verify the taxpayer's tax payable according to law because the taxpayer's accounting books are not perfect, the information is incomplete and it is difficult to check the accounts, or it is difficult to accurately determine the taxpayer's tax payable for other reasons. 2. The tax authorities that have approved the collection generally impose a fixed amount on individual industrial and commercial households (referred to as "fixed amount collection", also known as "double fixed amount collection"), which is a way for the tax authorities to collect taxes by stages after verifying the taxable income or income and tax payable of taxpayers for a certain period of time.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations 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.

Measures for the calculation of individual income tax of individual industrial and commercial households

Article 7 The taxable income is the total income of individual industrial and commercial households in each tax year, after deducting costs, expenses, taxes, losses, other expenses and losses allowed to make up for previous years.

Fourteenth individual industrial and commercial households should distinguish between income expenditure and capital expenditure. Income and expenditure are deducted directly in the current period; Capital expenditure shall be deducted by stages or included in the cost of related assets, and shall not be deducted directly in the current period.