Legal basis: Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China stipulates that the scope of the business tax threshold is: the monthly turnover is 5,000-20,000 yuan if the tax is paid on time; If the tax is paid per time, the turnover per time (day) is 300-500 yuan. Individual industrial and commercial households will also involve personal income tax, which is applicable to the income from production and operation of individual industrial and commercial households. If the audit collection, if it is a loss, you don't have to pay; If the levy is approved, it shall be paid according to the quota approved by the tax authorities, regardless of the actual profit and loss. If the business tax does not reach the threshold, the urban maintenance and construction tax, education surcharge and other additional taxes will be reduced or exempted.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.