1, first of all, the individual business households do not meet the conditions of checking and collecting, according to the method of taxable income rate approved levy "individual business households production, business income" personal income tax.

2, secondly, the tax approved by the tax rate, Tianjin area, less than 30,000 is tax-free, less than 100,000 approved tax rate is 0.8%.

3. Finally, if you adopt the regular fixed levy method, the calculation of the taxable amount of the taxable amount = total approved income × approved levy rate.