Legal analysis: Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by the tax:

1. Tax collection after auditing

1. According to business Income is subject to a 5% business tax (the business tax has been withdrawn from history and will no longer be levied)

2. Additional taxes

(1) Urban construction tax is paid at 7% of the business tax paid;< /p>

(2) Education surcharge shall be paid at 3% of the business tax paid;

(3) Local education surcharge shall be paid at 1% of the business tax paid;

(4) Individual industrial and commercial households pay personal income tax based on their business income, and implement an excess progressive tax rate of 5%-35%.

2. Taxation standards for individual industrial and commercial households

1. Those who sell goods must pay 3% value-added tax, and those who provide services must pay 5% business tax.

2. At the same time, urban construction tax and education surcharge shall be paid according to the sum of value-added tax and business tax paid.

3. There is also a personal income tax of about 2%.

4. If your monthly income is less than 5,000 yuan, you are exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.

3. The tax department that assesses and levies taxes generally implements a regular quota method for individual industrial and commercial households, that is, it determines the amount of tax you should pay in a month based on region, location, area, equipment, etc.

If the amount of the invoice issued is less than the fixed amount, the tax shall be paid according to the fixed amount. If the amount of the invoice issued exceeds the fixed amount, the excess tax shall be paid according to the regulations. If you do not reach the VAT threshold (monthly sales of 5,000-20,000 yuan, which varies by province), you can be exempted from VAT, urban construction tax and education surcharge.

Legal basis: "Personal Income Tax Law of the People's Republic of China"

Article 2 The following items of personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from labor remuneration;

(3) Income from royalties;

(4) Income from royalties ;

(5) Income from operations;

(6) Income from interest, dividends, bonuses;

(7) Income from property leasing;

(9) Incidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.

Article 3 Personal income tax rates:

(1) Comprehensive income, an excess progressive tax rate of 3% to 45% is applicable (tax rate table is attached) ;

(2) Business income is subject to an excess progressive tax rate of 5% to 35% (tax rate table is attached);

(3) Interest and dividends , dividend income, property rental income, property transfer income and incidental income, the proportional tax rate is applicable, and the tax rate is 20%.