Do small shops selling cigarettes and alcohol have to pay taxes?

Yes, everyone who meets the tax standards must pay taxes. According to the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households, the individual industrial and commercial households mentioned in these Measures include: 1. Individual industrial and commercial households that have obtained the business license of individual industrial and commercial households according to law and are engaged in production and operation; 2, approved by the relevant government departments, individuals engaged in school-running, medical care, consulting and other paid service activities; Wait a minute.