After obtaining the business license, the self-employed should go through the tax registration. Self-employed individuals should correctly establish account books and accurately calculate them according to the provisions of the tax authorities. New tax regulations for self-employed: 1, 3% value-added tax for goods sold and 5% business tax for services provided. 2. At the same time, pay urban construction tax and education surcharge according to the value-added tax and business tax paid at that time. 3. There is also a personal income tax of about 2%. 4. If the monthly income of self-employed households is less than 5,000 yuan, it is exempt from value-added tax or business tax, and urban construction tax and education surcharge are also exempted. Self-employed individuals with sound reconciliation certificates and accurate accounting shall be subject to audit collection by the tax authorities; For self-employed individuals who are small in scale and really have no ability to establish accounts, the tax authorities will impose a fixed amount on their self-employed banks on a regular basis.

The tax authorities can choose the following methods for verification according to the "Measures for the Handling of Fixed-time Tax Collection of Individual Industrial and Commercial Households": 1, accounting according to the raw materials, fuel and power consumed, and calculation and verification; 2, in accordance with the funds plus reasonable expenses and profits approved; 3, according to the inventory status accounting and calculation for approval; 4, according to the invoice and related documents approved; 5. Calculate and verify according to the current situation of funds in the bank operating account; 6, with reference to the same occupation or similar occupation in the same planning, the same region of the taxpayer's production and operation status for approval; 7, in accordance with other reasonable measures for approval. As for individual industrial and commercial households paying taxes, although the progressive tax rate of 3% to 35% is selected, the self-employed individuals whose monthly sales do not exceed 30,000 (including 30,000) and their quarterly sales do not exceed 90,000 can be exempted from paying taxes. Lao Li's operating income is only 1 10,000, which meets the conditions of exemption. However, in some processes, the quota will be too high: for example, the actual operating amount is only about 20,000, but the tax authority's quota is 40,000. In this case, it is possible to request the tax authority to approve from scratch and directly request the administrative reconsideration from the higher tax authority.