Self-employed need to pay taxes. Individual business households need to pay the following taxes:

1, value-added tax is calculated and paid according to the 3% levy rate on sales excluding tax;

2, business tax is calculated and paid according to the 5% tax rate on income from consulting business;

3, individual income tax is calculated and paid according to the income from production and operation of the individual business households and is calculated and paid as taxable income based on the total amount of income of each taxable year minus the costs, fees and losses;

4, others. The balance is the taxable income;

4. Others.

Legal Basis

Article 1 of the Individual Income Tax Law of the People's Republic of China

Individuals who have a domicile in China or who do not have a domicile but have resided in China for an aggregate of one hundred and eighty-three days in a taxable year are resident individuals. Resident individuals shall pay individual income tax on income derived from sources within and outside China in accordance with the provisions of this Law.

Individuals who do not have a domicile and do not reside in China, or individuals who do not have a domicile and have resided in China for less than 183 days in a taxable year, are non-resident individuals. Non-resident individuals shall pay individual income tax on income derived from the territory of China in accordance with the provisions of this Law.