Individual industrial and commercial households need to pay taxes. Self-employed individuals do not pay taxes when they apply for business licenses, but they must pay taxes according to law when they operate. Self-employed individuals are small-scale taxpayers of value-added tax, and the tax payment method is determined by tax. Individual industrial and commercial households do not need to pay taxes on their business licenses, but they must pay taxes on taxable income, and the catering industry needs to pay taxes. At present, individual industrial and commercial households pay taxes, which means that individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the provisions of the tax department. Individual industrial and commercial households with complete reconciliation vouchers and accurate accounting shall be taxed by the tax authorities. For individual industrial and commercial households with small production and operation scale and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis. Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.

1. The materials required to apply for a business license are:

1. Application for registration of individual industrial and commercial households signed by the applicant;

2. The identity certificate of the applicant;

3. Proof of business place;

4. Other documents required by the State Administration of Market Supervision.

Second, the specific process of handling the business license

1. Handle the Notice of Name Pre-approval: bring personal identification to the industrial and commercial hall;