Legal analysis: individual industrial and commercial households do not have to pay taxes when handling tax registration certificates. Individual industrial and commercial households apply for tax registration certificates, which means that individuals have accepted the management of the tax bureau and registered with the tax bureau. 1. The Tax Administration Law stipulates that individual industrial and commercial households engaged in production and business operations shall, within 30 days from the date of obtaining their business licenses (including temporary business licenses), apply to the local competent tax authorities for tax registration with relevant documents, and the tax authorities will issue tax registration certificates and photocopies (or temporary tax registration certificates and photocopies).

Legal basis: Decision of NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC) XVII. Table 2 (income from production and operation of individual industrial and commercial households and income from contracted operation of enterprises and institutions, applicable to rental operation) is revised as: Table 2 (applicable to operating income) series annual taxable income tax rate (%) 1, 52, the part exceeding 30,000 yuan to 90,000 yuan, 103, the part exceeding 90,000 yuan to 300,000 yuan, 204. In addition, the order of the articles has been adjusted accordingly. This decision shall come into force as of 20 19 10 1. From 20 18, 10, 1, to 20 18, 12, 3 1, the taxpayer's wages and salaries are taxable income, and the monthly income is deducted from expenses and special deductions and other deductions determined according to law. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be calculated in advance in accordance with Table II of the Individual Income Tax Rate in Article 17 of this Decision (applicable to operating income). The Individual Income Tax Law of People's Republic of China (PRC) is revised and re-promulgated according to this decision.