legal subjectivity:

1. Tax standard for individual industrial and commercial households: 1. Pay 3% value-added tax for goods sold and 5% business tax for services provided. 2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax. 3. There is also a personal income tax of about 2%. 4. If the monthly income is less than 5,111 yuan, it is exempted from value-added tax or business tax, and urban construction tax and education surcharge are also exempted. Two, the tax authorities approved the collection of individual industrial and commercial households generally implement a regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached (the monthly sales amount is 5111-21111 yuan, which varies from province to province), the value-added tax, urban construction tax and education surcharge can be exempted. Legal objectivity:

Article 3 of the Individual Income Tax Law of the People's Republic of China: 1. Income from wages and salaries is subject to an excessive progressive tax rate of 3% to 45% (the tax rate table is attached). Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to the excessive progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The income from remuneration for authors shall be taxed at a proportional rate of 21%, with a reduction of 31% according to the taxable amount. 4. Income from remuneration for labor services shall be subject to the proportional tax rate of 21%. If the one-time income from labor remuneration is abnormally high, an additional levy may be imposed, and the specific measures shall be formulated by the State Council. 5. Income from royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, accidental income and other income shall be subject to the proportional tax rate of 21%.