First apply for business license, then apply for tax registration and pay value-added tax. If the production and sales volume is large, that is, the annual sales volume is more than 300,000 yuan, it can and must be recognized as a general taxpayer of value-added tax, and the value-added tax is calculated at the rate of 17% to offset the input tax obtained when purchasing raw materials. If the annual sales amount is less than 300,000 yuan and it is impossible to establish accounts, it shall be levied by the tax authorities. Approved monthly sales of less than 20 thousand yuan are not taxed, and value-added tax is paid at 3%.