Do pasta shops need a national tax certificate? Do I have to pay taxes to open a noodle restaurant?

You have to pay taxes when you open a shop, and you also have to pay taxes for noodle shops, so you need a national fee certificate.

Legal Analysis: Yes, noodle restaurants belong to the catering industry.

Individual catering enterprises are basically taxed according to the following aspects:

1. The catering industry is a pure local tax management business, and it must go to the local taxation bureau (not the State Taxation Bureau) of the jurisdiction to handle tax registration within 30 natural days after receiving the business license from the industrial and commercial office.

2. The tax department generally implements a regular quota method for individual industrial and commercial households, which means that it will approve the amount of tax payable to you in one month according to the region, location, area, equipment, etc.

3. If the monthly income is less than 5,000 yuan, it is exempt from business tax, and urban construction tax, education surcharge and local education surcharge are also exempted.

4. If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.

5. If your monthly quota is less than 5,000 yuan, and the catering invoice issued to the outside world exceeds 5,000 yuan or your monthly quota is more than 5,000 yuan, and the catering invoice issued to the outside world exceeds the monthly quota, you will have to pay tax.

Legal basis: Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including children's shed education, continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly, etc., the specific scope, standards and implementation steps shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: F&B outlets are self-employed and need to pay taxes. Small restaurants are subject to personal income tax and VAT. Self-employed individuals are generally small-scale VAT taxpayers, and the tax payment method is determined by the tax Zheng Yansheng.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following items of personal income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Profit from business auspiciousness;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

1. Physical examination certificate, at least two people should be physically examined, about 60 yuan per person 2, health license, need to submit a physical examination certificate and on-site inspection, charge a cost of 10 yuan, excluding the cost of meeting the health permit conditions.

3. Business license, the cost of production is 20 yuan.

4. Tax registration certificate, the cost of production is 20 yuan.

5. The organization is ** certificate, and the cost is 30 yuan.

6. Engraving of the official seal (tax registration and organization ** certificate required), the public security bureau for the record, no charge, engraving fee of about 100 yuan.

Restaurants pay business tax and pay local tax, and there are no taxable items in the national tax. sales tax, 5% of sales; The additional tax is about 10% of the business tax, the income tax is 25%, and the self-employed are approved and levied, which is about 1% of the sales. Not the rest.