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

Pay 5% business tax according to operating income.

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;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

(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%.