Legal analysis: it is necessary to pay taxes, and individual industrial and commercial households use three tax systems to pay taxes: taxes collected by auditing accounts; Regular quota collection; Approved collection. Tax payment by individual industrial and commercial households means that individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax authorities. Individual industrial and commercial households with complete reconciliation documents and accurate accounting shall be subject to tax collection by the tax authorities; For individual industrial and commercial households with small scale of production and operation and no ability to establish accounts, the tax authorities shall impose a regular quota collection on them; Individual industrial and commercial households with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection. As long as income occurs, you need to declare and pay taxes. If there is no income, it is not needed. If the business income of the self-employed reaches the threshold of the tax authorities, it is necessary to pay taxes. If it fails to reach the threshold, it is not necessary to pay taxes.

A, individual industrial and commercial households usually need to pay taxes and fees are:

Value added tax. Small-scale taxpayers whose monthly sales do not exceed 1 00000 yuan (if 1 quarter is the tax period, the quarterly sales do not exceed 300000 yuan) shall be exempted from VAT. Note: not having to pay taxes does not mean not having to declare. Taxes and surcharges. Urban maintenance and construction tax, education surcharge and local education surcharge can enjoy the latest preferential policy of a maximum reduction of 50%. Less than 300,000 yuan shall be exempted from value-added tax and additional tax. Personal income tax. Article 4 of the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households stipulates: "Individual industrial and commercial households take the owner as the taxpayer of individual income tax." Therefore, individual industrial and commercial households do not pay enterprise income tax, but only pay personal income tax.

Two, individual industrial and commercial households tax standards:

1, 3% value-added tax is paid for goods sold, and 5% business tax is paid for 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 also a personal income tax of about 2%. 4. If the monthly income is less than 5,000 yuan, it is exempted from value-added tax or business tax, and urban construction tax and education surcharge are also exempted. The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, the amount of tax payable in one month is approved according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached, the value-added tax, urban construction tax and education surcharge can be exempted.

Legal basis: Article 8 of the Regulations on Individual Industrial and Commercial Households applies for registration as an individual industrial and commercial house, and shall apply for registration with the registration authority where the business premises are located. The applicant shall submit an application for registration, identity certificate and proof of business premises. The registered items of individual industrial and commercial households include the operator's name and domicile, composition, business scope and business premises. Individual industrial and commercial households use the name, the name as a registered item. Article 9 After examining the application materials according to law, the registration authority shall handle it according to the following provisions: (1) If the application materials are complete and conform to the legal form, it shall be registered on the spot; If the application materials are incomplete or do not meet the requirements of the statutory form, the applicant shall be informed of all the contents that need to be supplemented on the spot; (2) If it is necessary to verify the substantive contents of the application materials, it shall be verified according to law, and a decision on whether to register shall be made within 15 days from the date of accepting the application; (three) do not meet the registration conditions of individual industrial and commercial households, not to register and inform the applicant in writing, explain the reasons, and inform the applicant that he has the right to apply for administrative reconsideration and bring an administrative lawsuit according to law. If it is registered, the registration authority shall issue a business license within 10 days from the date of registration.