Individual businessmen engaged in distribution, processing or labor services should pay value-added tax, and those engaged in catering services should pay business tax.

Small-scale self-employed businessmen pay a tax rate of three percent, and most cities will exempt self-employed businessmen with monthly incomes of less than 20,000 yuan with business administration policy incentives.

Self-employed businessmen are generally authorized to collect tax, that is, the tax bureau according to your business situation to set a standard for you to pay tax, and every month according to this standard fixed amount of tax.

There is also a kind of checking levy for individual business, which is verified by the tax bureau according to the financial statement provided by the individual business.