Legal analysis: individual business households need to pay taxes. Individual industrial and commercial households to pay taxes means that individual industrial and commercial households should be in accordance with the provisions of the tax department to correctly establish the books of accounts, accurate accounting. For the full account documents, accurate accounting of the individual business households, the tax department to implement the checking of the tax; small-scale production and operation of the individual business households and the ability to build accounts, the tax department to implement a fixed amount of regular levy; with certain circumstances of the individual business households, the tax department has the right to approve the amount of tax payable to implement the approval of the levy.

Legal basis: "The Chinese People's **** and State Tax Collection and Management Law" Article 62 Taxpayers do not follow the prescribed deadline for tax returns and tax information, or withholding agents are not in accordance with the prescribed deadline to the tax authorities to submit withholding, collection and payment of taxes report form and related information, the tax authorities shall order a period of time to rectify the situation, and may be sentenced to a fine of not more than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan and not more than ten thousand yuan may be imposed.

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 and who have resided in China for an aggregate of one hundred and eighty-three days in a taxable year are resident individuals. Individuals who are residents shall pay individual income tax on income derived from sources within or 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.