The business scope of individual industrial and commercial households is as follows:

1, industry, handicrafts;

2. Construction industry;

3. Transportation industry;

4. commerce;

5. Catering industry;

6. Service industry;

7. repair industry;

8. Other industries.

The income from production and operation of individual industrial and commercial households is as follows:

1, income from the production and operation of individual industrial and commercial households engaged in industries such as industry, agriculture, handicrafts, construction, transportation, commerce, catering, service and repair;

2, individuals approved by the relevant government departments, obtain a license, engaged in school, medical care, consulting and other paid service activities;

3. Other individual industrial and commercial households engaged in production and operation;

4. The taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals;

5. Individual industrial and commercial households or individuals who specialize in planting, breeding, feeding and fishing, and whose business items do not fall within the scope of agricultural tax and animal husbandry tax collection, shall pay individual income tax.

Legal basis:

Article 12 of the Company Law of People's Republic of China (PRC)

The business scope of the company is stipulated in the articles of association and registered according to law. A company may amend its articles of association and change its business scope, but it shall register the change.

Projects that are required to be approved by laws and administrative regulations in the company's business scope shall be approved according to law.