1, industry and handicraft industry refers to the exploitation of natural resources and the production, manufacturing and processing of commodities, the exploitation of minerals and the repair of production equipment and tools;
2, transportation, refers to the highway, water passenger and cargo transportation, loading and unloading, etc. ;
3. Catering industry refers to restaurants, restaurants, restaurants, cold drinks shops, pubs, teahouses, noodle shops, etc. ;
4, the construction industry, refers to the civil construction, equipment installation and architectural design, housing repair, etc. ;
5. Service industry refers to hairdressing, photography, bathing, dyeing, hotels, lettering, sports and entertainment, information dissemination, scientific and technological exchanges and consulting services.
6, other industries, refers to the national laws and policies allow individual industrial and commercial households to operate in other industries.
Individual industrial and commercial households are natural persons or families engaged in industrial and commercial operations. Natural persons who engage in industrial and commercial operations by individuals or families are all individual industrial and commercial households. Individual industrial and commercial households refer to natural persons who have the ability to operate, engage in industrial and commercial operations and are registered by the administrative department for industry and commerce according to law. Citizens with operational ability refer to individual industrial and commercial households registered by the administrative department for industry and commerce in accordance with the provisions of these regulations. Individual industrial and commercial households can operate independently or at home. The legitimate rights and interests of individual industrial and commercial households are protected by law, and no unit or individual may infringe upon them.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households Article 3 Individual industrial and commercial households may engage in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair within the scope permitted by national laws and policies.