Individual business households need to pay taxes. Individuals do not pay taxes when the business license, business need to pay taxes according to law. Individuals for the value-added tax small-scale taxpayers, tax methods determined by the tax. Individual business license does not need to pay taxes, but individual business households to obtain taxable income, you have to pay taxes, catering industry need to pay taxes. At present, the individual industrial and commercial individual industrial and commercial households to pay taxes refers to the individual industrial and commercial households should be in accordance with the provisions of the tax department to correctly establish the books of account, accurate accounting. For the account documents full, accurate accounting of the individual business households, the tax department of its implementation of the checking of the tax. For individual business households with small scale of production and operation and without the ability to set up accounts, the tax department shall impose regular fixed amount of tax on them. Individual industrial and commercial households with certain circumstances, the tax department has the right to approve the amount of tax payable, the implementation of approved levy.

I, business license for the materials required are:

1, the applicant signed the application for registration of individual business;

2, the applicant's identity certificate;

3, proof of the place of business;

4, the State Administration for Market Supervision and Administration of the State Market Supervision and Administration of the other documents required to be submitted.

Two, business license for the specific process

1, for the "name preview approval notice": carry personal identification, to the industrial and commercial hall;

2, provide proof of identity, proof of business premises, (if necessary, to provide the front license), fill out the "individual business Application Form", sign, pay the fee;

3, receive a business license.

Legal basis:

The People's Republic of China*** and the State Tax Collection and Administration Law

Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, safeguard the state's tax revenues, protect the lawful rights and interests of taxpayers, and promote the development of economic and social development, the enactment of this law.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.

No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.