1, value-added tax, self-employed individuals need to pay 3% value-added tax when selling goods, and 5% business tax when providing services;

2. Urban construction tax and education surcharge. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax;

3. Personal income tax, paying about 2% personal income tax;

4. immunity. If the monthly income is less than 5,000 yuan, self-employed individuals shall be exempted from value-added tax or business tax, urban construction tax and education surcharge.

Measures for the calculation of individual income tax of individual industrial and commercial households

Article 7

Income from production and operation of individual industrial and commercial households shall be taxable income based on the total income in each tax year, after deducting costs, expenses, taxes, losses and other expenses and losses in previous years. Article 16

Individual industrial and commercial households in the production and business activities, should be accounted for production and business expenses and personal and family expenses. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted. Article 17

Losses incurred by individual industrial and commercial households in the tax year are allowed to be carried forward to the following years, and the income from production and operation in the following years is used to make up for them, but the longest carrying-forward period shall not exceed five years.