If you open an individual store, the tax authorities will generally use the assessment and collection method to determine the monthly tax amount based on your actual monthly income. Generally, business tax should be paid every month (based on the monthly approved turnover as the tax calculation basis, the tax rate is 5%), and three surcharges (urban construction tax, education surcharge, and local education surcharge, which are respectively 7%, 3%, and 3% of the business tax amount). 2%) and personal income tax (generally assessed and levied at 1%-2% of monthly turnover). Individual industrial and commercial households with a monthly income of less than RMB 20,000 are exempt from business tax.