Individual industrial and commercial households in small service industries need to pay business tax only if their turnover exceeds 30 thousand yuan. Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. Notice of the Ministry of Finance on Further Supporting the VAT and Business Tax Policies of Small and Micro Enterprises in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC): For small and micro enterprises, individual industrial and commercial households and other individuals whose monthly sales do not exceed 20,000 yuan, the monthly sales will be reduced by 2 on the basis of temporary exemption. Self-employed individuals mainly pay the following taxes: value-added tax, personal income tax, consumption tax, urban construction tax, education surcharge and local education surcharge, cultural undertakings construction fee, etc. Among them, the consumption tax is paid by self-employed individuals who retail precious jewelry and gold and silver jewelry, and the construction fee for cultural undertakings is paid by self-employed individuals engaged in cultural and entertainment industry. Other taxes and fees are * * *, and individual industrial and commercial households must pay if they meet the requirements. Individual industrial and commercial households with monthly sales of no more than 30,000 yuan or quarterly sales of no more than 90,000 yuan enjoy the VAT exemption policy. Once the value-added tax is exempted, the corresponding urban construction tax, education surcharge and cultural construction fee will also be reduced. However, personal income tax and consumption tax have nothing to do with VAT relief. This policy applies to all self-employed, as long as they meet the conditions, they can enjoy relief.

Legal basis: According to the Announcement on Issues Concerning Exemption of Small and Micro Enterprises from VAT and Business Tax, small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) are exempted from VAT or business tax according to the above documents.