Individual business households do not need to pay taxes when applying for an individual business license, and only need to pay the business administration fee; however, once they start operating, they must pay taxes to the tax authorities. According to China's laws, individual business households should apply for tax registration in accordance with the law after receiving a business license. The tax authorities, according to the completeness of the accounts and certificates and the accuracy of the accounting of the individual industrial and commercial households, adopt three kinds of tax systems, such as checking the accounts and levying, regular and fixed levying or authorized levying, to levy taxes. For example, self-employed businessmen in the catering industry are required to pay tax. Individual businessmen are exempted from tax if their monthly sales revenue does not exceed 30,000 yuan; those exceeding 30,000 yuan are required to pay full tax.

Basic requirements of tax management for individual households:

1. Tax declaration: Individual households are required to declare taxes to the tax authorities on a regular basis in accordance with the tax types and rates stipulated by the state;

2. Accounting books: Individual households should set up and keep accounting books in accordance with the law to record the revenues and expenditures generated from business activities;

3. Invoice management: Individual households should set up and keep accounting books in accordance with the law to record the revenues and expenditures generated from business activities when they sell goods or provide labor services. Invoice management: When selling goods or providing services, individual households shall issue invoices or receipts in accordance with the regulations;

4. Tax registration: Individual households shall apply for tax registration or change registration in a timely manner when they open for business or change registered matters;

5. Tax incentives: Individual households shall understand the state's preferential tax policies for small and micro-enterprises, and reasonably enjoy the tax reductions and exemptions;

6. Tax inspections: Individual households should cooperate with tax inspections conducted by tax authorities and provide necessary books and related information;

7. Tax education: Individual households should take the initiative to participate in the education on tax laws and regulations organized by tax authorities to enhance their awareness of tax laws;

8. Tax-related consulting: Individual households can consult tax authorities or professional tax consultants when encountering tax problems to ensure that they pay taxes legally.

In summary, individual business households do not need to pay taxes when applying for an individual business license, but they must pay taxes to the tax authorities once they start operating. According to China's laws, individual business households should apply for tax registration according to the law after receiving the business license, and use different tax systems to collect tax according to the completeness of the accounts and accounting accuracy. Individual industrial and commercial households in the catering industry need to pay tax, monthly sales revenue of up to 30,000 yuan can be exempted from tax, more than the part of the full tax.

Legal basis:

"Regulations on Individual Industrial and Commercial Households"

Article 17

Individual industrial and commercial households shall apply for tax registration in accordance with the law after obtaining a business license. Individual industrial and commercial households with changes in the content of the tax registration shall, in accordance with the law, change or cancel the tax registration.