Self-employed individuals mainly pay value-added tax and consumption tax in the national tax department. Value-added tax is paid by all industries, and self-employed individuals engaged in the retail of gold and silver jewelry and precious jewelry also have to pay consumption tax. Self-employed jewelry processing and retail jade articles are generally subject to regular quota collection, and the monthly income is less than 30,000 yuan, which is tax-free and does not need to be declared.

The specific criteria are as follows:

1. Self-declaration: the monthly sales of self-employed individuals have not been approved by the tax authorities, and self-employed individuals fill in the declaration form and declare their own taxes. Self-employed individuals who declare themselves mainly need to declare the time. Don't forget that the time of declaration leads to overdue declaration.

2. Value-added tax: All self-employed individuals whose monthly sales do not exceed 30,000 yuan or 90,000 yuan in a quarter enjoy the tax exemption policy, and will not pay value-added tax for the time being, but this policy does not apply to consumption tax. Self-employed individuals are now the value-added tax levied by the national tax, and the local tax is the value-added tax levied by the national tax.

3. Approved collection: The tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, lot, area and equipment. If the invoice exceeds the quota, the tax shall be paid according to the regulations. Those who fail to reach the threshold of value-added tax may be exempted from value-added tax, urban construction tax and education surcharge.