1, the sole proprietorship enterprise only needs to pay personal income tax;

2. A sole proprietorship enterprise should also be taxed according to its business: if it sells production goods or repairs and repairs services, it should pay value-added tax (national tax), and the tax rate is 4% (industrial) or 6% (commercial); If you belong to other service industries, you have to pay business tax (local tax). The tax rate varies from 3% to 5% according to different industries, and 20% for individual industries to Internet cafes.

3. There are also some additional taxes: the education surcharge of urban construction tax is a special surcharge of value-added tax and business tax. As long as the value-added tax and business tax are paid, the urban construction tax and education surcharge will be paid according to a certain proportion;

4. Local taxes also collect some small taxes: stamp duty, property tax, etc.

Most taxes are not levied on profits, so it doesn't matter whether you lose money or not.

The objects of taxation are as follows:

1, the legal object, the taxpayer of individual income tax is the person who lives in China and the individual who does not live in China but obtains income in China;

2. Resident taxpayers, individuals who have a domicile in China or have no domicile in China for one year, bear unlimited tax obligations, that is, pay personal income tax on their income obtained in China and abroad;

3. non-resident taxpayer, an individual who has neither a domicile nor a domicile in China, but has lived in China for less than one year, bears limited tax obligations and only pays personal income tax on his income obtained from China.

To sum up, the taxes to be paid by the natural person sole proprietorship of the limited company include: value-added tax, personal income tax, stamp duty, surcharge for education, surcharge for local education, urban maintenance and construction tax, etc.

Legal basis:

Article 2 of the individual tax law

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.