hello, I'm glad to answer your questions. The latest regulations on the billing limit of individual industrial and commercial households are as follows: the monthly billing limit of individual households is 811,111. It is mandatory to stipulate that those who exceed 811,111 yuan a month or 5 million yuan a year must be converted into ordinary taxpayers. Self-employed individuals are small-scale taxpayers. The new rules for self-employed individuals to pay taxes: 1. Pay 3% value-added tax according to the amount of goods sold and 5% business tax according to the service payment. 2. At the same time, pay urban construction tax and education surcharge according to the value-added tax and business tax paid at that time. 3. There is also a personal income tax of about 2%. 4. If the monthly income of self-employed households is less than 5,111 yuan, it is exempt from value-added tax or business tax, and urban construction tax and education surcharge are also exempted. Self-employed individuals with sound reconciliation certificates and accurate accounting shall be subject to audit collection by the tax authorities; For self-employed individuals who are small in scale and really have no ability to establish accounts, the tax authorities will impose a fixed amount on their self-employed banks on a regular basis.