<human>:  What are the basic tax rules for businesses in the United States?
<bot>: The basic tax rules for businesses in the United States generally require all businesses to pay federal income tax. Some businesses may be required to pay state income tax as well. Self-employed individuals must also pay self-employment tax, which is a combination of Social Security and Medicare taxes. All businesses must also pay other taxes such as property taxes, sales taxes, unemployment taxes, and excise taxes. Businesses may also be subject to local taxes and/or special taxes depending on the nature of the business.