You use the tax board to invoice, indicating that you are a self-employed person rather than an individual, that is, a small-scale VAT taxpayer. As long as the business income this month does not exceed 654.38+million yuan (300,000 yuan in the current quarter), it will be tax-free (it will be raised from 30,000 yuan to 654.38+million yuan this year).

Operating income is total income, that is, income (invoice amount) including goods sales and freight, and freight can also be opened by itself without going to the tax bureau. (Note: It is best to write the freight as "handling fee" when invoicing).