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, according to the area, location, area, equipment, etc., they will give you the amount of tax payable for one month. 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 monthly sales amount is 5000-20000 yuan, which varies from province to province), the value-added tax, urban construction tax and education surcharge can be exempted.