1. If it is operated by a natural person, the other party does not need to issue an invoice, so there is no need to pay taxes;

2. If you are self-employed, you don't have to pay tax if the monthly invoice amount is less than 654.38+10,000 yuan, and you will pay 3% value-added tax if it exceeds. Individual shops need to pay taxes. As long as you meet the tax conditions, you should pay the corresponding taxes and fees. Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities.

People's Republic of China (PRC) tax collection management law

Article 4

Units and individuals who 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 of People's Republic of China (PRC) Municipality on Value-added Tax

Article 15

The following items are exempt from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.