Individual industrial and commercial households do not need to pay taxes for individual business licenses, but only need to pay industrial and commercial management fees; But once it starts to operate, it must pay taxes to the tax authorities. According to the laws of our country, individual industrial and commercial households should go through the tax registration according to law after obtaining the business license. According to the integrity and accounting accuracy of individual industrial and commercial households, the tax department adopts three tax systems: audit collection, regular quota collection or approved collection. For example, individual industrial and commercial households in the catering industry need to pay taxes. Individual industrial and commercial households whose monthly sales income does not exceed 30 thousand yuan can be exempted from tax; The part exceeding 30,000 yuan is fully taxed.

Basic requirements for tax administration of self-employed:

1. Tax declaration: Self-employed individuals regularly declare and pay taxes to the tax authorities according to the taxes and tax rates stipulated by the state;

2. Accounting books: Self-employed persons shall set up and properly keep accounting books according to law, and record various incomes and expenditures in business activities;

3. Invoice management: self-employed individuals shall issue invoices or receipts in accordance with regulations when selling goods or providing services;

4. Tax registration: When a self-employed person starts a business or changes the registered items, he should apply for tax registration or change registration in time;

5. Tax incentives: Self-employed individuals should understand the state's tax incentives for small and micro enterprises and enjoy tax relief reasonably;

6. Tax inspection: the self-employed should cooperate with the tax inspection of the tax authorities and provide the necessary account books and relevant materials;

7. Tax education: Self-employed individuals should take the initiative to participate in the education of tax laws and regulations organized by tax authorities to raise their awareness of tax laws;

8. Tax-related consultation: When the self-employed encounter tax problems, they can consult the tax authorities or professional tax consultants to ensure legal tax payment.

To sum up, individual industrial and commercial households do not need to pay taxes when handling individual business licenses, but they must pay taxes to the tax authorities once they start operating. According to the laws of our country, individual industrial and commercial households should go through tax registration according to law after obtaining the business license, and adopt different tax systems to collect taxes according to the completeness of accounts and vouchers and the accuracy of accounting. Individual businesses in the catering industry need to pay taxes. Those whose monthly sales income does not exceed 30 thousand yuan can be exempted from tax, and those who exceed it need to pay taxes in full.

Legal basis:

Regulations on individual industrial and commercial households

Article 17

After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.