Legal analysis: Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by taxation: 1, and 5% business tax is paid according to business income. 2. Additional taxes and fees. (1) Urban construction tax is paid at 7% of the paid business tax; (2) The education surcharge is paid at 3% of the business tax paid; (3) Local education surcharge shall be paid at 1% of the business tax paid; (4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

Legal basis: Paragraph 2 of Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the range of the value-added tax threshold is revised as follows: for goods sold, the monthly sales amount is 5,000-20,000 yuan; Sales of taxable services, the monthly sales of 5000-20000 yuan; If the tax is paid per time, the sales amount per time (day) is 300-500 yuan.