Is there any tax to pay to open a supermarket? What taxes do you need to pay to open a supermarket

Open a department store and supermarket, what tax to pay, depending on what you have, different photos pay different taxes, individual taxes, small-scale taxpayers pay 3% VAT, general taxpayers pay 17% VAT but can deduct input tax, and there is 11% tax on this amount after paying VAT. 25% corporate income tax is also paid on quarterly profits.

Supermarkets belong to commerce, the national tax mainly pays value-added tax and enterprise income tax, and the local tax must pay urban construction tax, education surcharge and local education surcharge, stamp duty and other small supermarkets can apply for fixed tax!

To go to the national tax, you need to pay business tax, income tax, and local tax needs to pay urban construction tax, education surcharge, local education surcharge, real estate tax, land tax and personal income tax.

Sales are subject to VAT, and sales tax is payable for listing fees, display fees, celebration fees, etc.

National tax (VAT), local tax (additional taxes), etc.

The taxes that need to be paid to open a supermarket are as follows:

1. VAT shall be paid according to % of sales revenue (applicable to general VAT taxpayers and small-scale taxpayers respectively); Therefore, your VAT should be paid at 3% of your sales revenue;

2. The urban construction tax shall be paid at 7% of the value-added tax paid;

3. The education fee is paid at 3% of the value-added tax paid;

4. The local education fee surcharge shall be paid at 2% of the value-added tax paid;

5. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

6. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

7. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

8. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

9. Enterprise income tax shall be paid according to the taxable income (adjusted profits) (18% within 30,000 yuan, 27% from 30,000 yuan to 100,000 yuan, and 25% above 100,000 yuan);

10. Pay wages and withhold individual income tax.

Among the above-mentioned taxes, except for value-added tax and enterprise income tax (newly established enterprises established on January 1, 2002), which are declared and paid to the State Taxation Bureau, the others are declared and paid to the local taxation bureau.

Legal Analysis: Supermarkets are retail enterprises.

According to China's tax law and relevant documents, the supermarket should be opened within 30 days from the date of receiving the industrial and commercial business license, with the relevant documents to the competent tax authorities for tax registration, and take the initiative to pay the following taxes:

VAT is calculated and paid at the rate of 3 on sales excluding tax, which is levied by the national tax. Sales excluding tax Sales including tax (1 levy rate), VAT payable Sales excluding tax 3 ; The urban maintenance and construction tax shall be calculated and paid according to the value-added tax amount and the urban construction tax rate; (Urban construction tax rate: if the taxpayer is located in the urban area, the tax rate is 7; If the taxpayer is located in a county seat or town, the tax rate is 5; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1.

Levy by local tax. The surcharge on education fees shall be calculated and paid at the rate of 3 according to the VAT amount, and shall be levied by the local tax. The surcharge on education fees shall be calculated and paid at the rate of 3 according to the VAT amount, and shall be levied by the local tax.

Some provinces, autonomous regions, and municipalities directly under the Central Government have also levied local education surcharges, and their rates are about 1 1 5. Local education surcharge is payable at the applicable rate). Individual income tax is based on the production and business income of individual industrial and commercial households, and the balance after deducting costs, expenses and losses from the total income of each tax year.

An excess progressive tax rate of 5 to 35 per cent applies.

Legal basis: Provisional Regulations of the People's Republic of China on Value Added Tax

Article 11 Small-scale taxpayers shall implement the simple method of calculating the tax payable according to the sales amount and the levy rate when selling goods or taxable services, and shall not deduct the input tax. The formula for calculating the tax payable: tax payable = sales amount levy rate.

The standards for small-scale taxpayers shall be prescribed by the competent financial and taxation departments.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%.

The adjustment of the levy rate shall be determined by ***.

Law of the People's Republic of China on Urban Maintenance and Construction Tax

Article 4 The tax rates of urban maintenance and construction are as follows:

1) If the taxpayer is located in an urban area, the tax rate is 7%;

2) If the taxpayer is located in a county seat or town, the tax rate shall be 5%;

3) If the taxpayer's location is not in the urban area, county seat or town, the tax rate shall be 1%.

The location of the taxpayer as used in the preceding paragraph refers to the place of the taxpayer's domicile or other places related to the taxpayer's production and business activities, and the specific location shall be determined by the province, autonomous region or municipality directly under the Central Government.

Derivative question: The time of tax registration.

Enterprises, branches and places engaged in production and business operations established by enterprises in other places, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses.

Legal analysis: Paying taxes, that is, the implementation process of taxpayers in taxation, is to pay a part of collective or individual income to the state according to the provisions of various tax laws of the state, according to a certain rate.

Taxes to be paid for newly opened small supermarkets:

1. Newly opened small supermarkets, if they do not apply for the qualification of general taxpayers, are small-scale taxpayers and pay VAT at 3% of the turnover.

2. Or pay VAT according to the local average quota standard for individual industrial and commercial households.

3. If the turnover declared by the supermarket exceeds 800,000 yuan, it will be compulsorily recognized as a general VAT taxpayer, and the output tax will be calculated at 7% of the sales revenue.

4. At the same time, the input tax of purchased goods can be deducted, and the calculated tax burden is generally less than 3%. This is paid to the IRS.

The local taxation bureau generally pays the urban construction tax at 7% of the national tax and pays the education surcharge at 3%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Article 5 The competent taxation department shall be in charge of the administration of national tax collection. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law.

The taxation authorities shall perform their duties in accordance with the law, and no unit or individual shall obstruct them.

Summary. If it is a joint property, then it is likely to be jointly undertaken, two business licenses, it may be according to you are two self-employed households, if the local taxation department will set you as a double fixed household, the quota is less than 20,000 yuan, do not need to pay business tax, the general threshold of personal income tax is also 20,000 yuan, please consult the local tax authorities for details. In some places, the business tax threshold has been adjusted to 30,000 yuan, but because the policy has an implementation period (until the end of 2015) and the individual income tax threshold has not been adjusted, the local taxation authorities for the turnover of 20,000 yuan to 30,000 yuan have implemented less.

What taxes and fees do supermarkets pay?

The operation of supermarkets is commercial retail, and the taxes that must be paid include value-added tax, urban maintenance tax, education surcharge and local education fee. Depending on the scale of business and the situation of the operation, there are also taxes that may be paid: consumption tax, enterprise income tax, personal income tax, stamp duty, real estate tax, vehicle and vessel use tax, deed tax, etc.

It is mainly calculated according to the way of individual operation of the supermarket, and different community management departments have relevant regulations for opening stores.

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There are about 100 food shops.

100 sq. m.

It has nothing to do with the size of the storefront.

And there are many influencing factors, 100 square meters of supermarket, depending on the location, the good business of the location, the tax is naturally set more, and the location is naturally less. One way to do this is to ask the neighborhood what the tax is for a supermarket of a similar size to you, and make sure you know what it is. Supermarkets mainly pay value-added tax and income tax, small-scale taxpayers pay value-added tax according to 3% of sales, if it is an enterprise, income tax is paid according to 25% of the income, if it is an individual, it is generally levied according to the turnover, and it is generally levied according to 1% of the turnover.

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If you don't pay it in one year, you have to pay it in the next year, do you have to make up for it?

Yes. Taxpayers engaged in production and business operation in accordance with the provisions shall apply for tax registration within 30 days from the date of receipt of the industrial and commercial business license (including the temporary industrial and commercial business license) and obtain the industrial and commercial business license.

The couple has two small shops and two business licenses, but they charge money for one person, so how can they be sharpened.

If it is a joint property, then it is likely to be jointly undertaken, two business licenses, it may be according to you are two self-employed households, if the local taxation department will set you as a double fixed household, the quota is less than 20,000 yuan, do not need to pay business tax, the general threshold of personal income tax is also 20,000 yuan, please consult the local tax authorities for details. In some places, the business tax threshold has been adjusted to 30,000 yuan, but because the policy has an implementation period (until the end of 2015) and the individual income tax threshold has not been adjusted, the local taxation authorities for the turnover of 20,000 yuan to 30,000 yuan have implemented less.

20,000 to 30,000 yuan a month, and business payments.

The 20,000 yuan mentioned above is the tax that may be paid, but it is only the threshold point, which is subject to the regulations of the local management department.

If a small supermarket opened by an individual is a small-scale VAT taxpayer with a turnover of more than 90,000 yuan per quarter, it is exempt from VAT and additional taxes, and if it exceeds 90,000 yuan in turnover, it will pay VAT at 3% of all tax-free income and 10% of the VAT tax amount to pay additional taxes. If there is a profit, the enterprise income tax is generally paid at 10% of the profit, and the small shop is generally self-employed, and the tax department that approves the collection of individual industrial and commercial households generally implements a regular quota method, that is, according to the region, location, area, equipment, etc., the amount of tax payable to you for a month is approved. The tax rates implemented vary from province to province, so it is recommended to consult the local tax bureau for details.

The special VAT invoice is designed and printed under the supervision of the State Administration of Taxation, and is only limited to the purchase and use of general VAT taxpayers, which is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof for recording the tax liability of the seller and the input tax amount of the buyer; It is an important and decisive legal special invoice in the calculation and management of VAT.

The implementation of special VAT invoices is a very critical step in the VAT reform, different from ordinary invoices, not only has the role of commercial vouchers, due to the implementation of tax deduction with invoices, the buyer has to pay VAT to the seller. It has the function of a tax payment certificate. More importantly, the special VAT invoice links all links between the initial production and final consumption of a product, maintaining the integrity of the tax and reflecting the role of VAT.

Value-added tax (VAT) is a turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation. In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value or added value of commodities in multiple links in the production, circulation and labor services. The implementation of off-price tax, that is, borne by the consumer, there is a value-added tax, no value-added tax.

Value-added tax is a tax levied on units and individuals that sell goods or provide processing, repair and repair services, as well as import goods. Value-added tax (VAT) has become one of the most important taxes in China, accounting for more than 60% of China's total tax revenue, making it the largest tax.