Legal analysis: Self-employed individuals also have to pay taxes, and health massage shops also have to pay taxes, but small taxpayers with less operating income do not need to pay VAT. Go to the health bureau to apply for a health permit first. Then go to the industrial and commercial bureau to get a business license, and finally go to the local taxation bureau to get a tax registration certificate.

Legal basis: Paragraph 3 of Article 8 of the Tax Administration Law stipulates that taxpayers have the right to apply for tax reduction, exemption and refund according to law.