Individual industrial and commercial tax is divided into audit collection and verification collection. Whether individual industrial and commercial households need to pay taxes can consult the local tax authorities, because the requirements vary from place to place. 1, review the collection. Individual industrial and commercial households, after handling industrial and commercial registration, go to the tax bureau for tax identification, national tax value-added tax and local tax personal income tax. If the invoice purchase amount is approved, the sales below 30,000 yuan shall be exempted from local taxes, urban construction education fees and local education surcharges, and the quarterly sales below 300,000 yuan shall be exempted from education fees and local education surcharges. If the personal income tax threshold varies from place to place, the threshold may be different in different places. Remember to declare on time, whether there is tax or not, otherwise the overdue declaration will be punished and the loss will outweigh the gain. Simply put, you pay as much tax as you charge. Of course, it is also feasible to pay VAT below 30,000. 2. Approved collections. The tax authorities that have approved the collection generally implement the method of regular quota for individual industrial and commercial households, that is, according to regions, lots, areas and quotas. If the quota is less than 30,000 yuan, the monthly invoice can be exempted from tax by 30,000 yuan; If the quota is more than 30,000 yuan, or the invoice of the current month is more than 30,000 yuan, whichever is higher, a 3% tax will be levied, and the local tax will be levied with a value-added tax of 1% to more than 2%.