Do individual industrial and commercial households need to pay taxes? Self-employed people also need to pay taxes and fees. 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. According to paragraph 1 of Article 2 of the Regulations on Individual Industrial and Commercial Households: "Citizens who have the ability to operate are individual industrial and commercial households if they are registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance. Individual industrial and commercial households pay taxes, which means that individual industrial and commercial households should establish accounts correctly and accurately in accordance with the provisions of the tax authorities. Individual industrial and commercial households with complete reconciliation vouchers and accurate accounting shall be taxed by the tax authorities; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection. According to the provisions of the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households (Order No.35 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)): "The wages and salaries of individual industrial and commercial households shall not be deducted before tax. "The income obtained by the owners of individual industrial and commercial households from individual industrial and commercial households is operating income. Comprehensive income such as nominal wages and salaries can not be deducted before tax, and personal income tax should be levied together with the final business income.