I want to open a supermarket, do I need to pay national tax every month?

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.

1. Value-added tax.

Supermarkets are VAT payers, and the main large tax paid is "value-added tax", and the general taxpayer tax rate has been 17% before (some goods are subject to a low tax rate of 13%), and the current basic tax rate of 17% is changed to 16% for payment, and 13% is changed to 11% for payment.

2. Local tax. Generally, it is necessary to pay the "urban construction tax", which is 7% of the actual value-added tax.

3. Additional education fees.

Value-added tax, consumption tax, and 3% of the actual tax paid shall be paid uniformly.

4. Individual income tax is done.

Withhold and pay the "individual income tax" of employees and declare it to the local tax.

5. Business tax.

If the supermarket rents out the counter, it is also necessary to declare the "business tax" to the local tax at a rate of 5%.

6. Consumption tax.

If there is retail sales of gold and silver jewelry, it is necessary to declare "consumption tax" to the national tax at a rate of 5%.

7. Enterprise income tax.

Generally, it is filed with the national tax and the tax rate is 25%.

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

Wusuizhou J) operating income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 3 The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Article 4 The enterprise income tax rate is 25 percent.

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.

When purchasing invoices, several points are actually value-added tax rates, and the tax rates are different for different industries and products. When purchasing supermarket invoices, they are divided into small-scale taxpayers and general taxpayers, with the tax rate for small-scale taxpayers being 3% and general taxpayers usually being 17%.

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:

1.Vat.

According to the relevant provisions of the Provisional Regulations on Value Added Tax, the tax rate applicable to general taxpayers is %, etc. If it is a small-scale taxpayer, it shall pay VAT on the basis of sales amount, and the levy rate is 3%.

2.Urban construction tax.

According to the Interim Regulations on Urban Maintenance and Construction Tax, the basis for calculating urban construction tax is the amount of VAT paid by taxpayers, and the tax rate is 7% (% for urban areas (% for county towns and organized towns (% for other areas) according to the location of taxpayers.

3.Additional tax on education fees.

Based on the VAT paid by the taxpayer, the levy rate is 3%;

4.Local Education Surcharge.

The local education surcharge required to be paid by each province shall be implemented in accordance with the regulations of each province;

5.Income tax.

If the supermarket is self-employed, it shall pay individual income tax according to the regulations; The income from the production and operation of individual industrial and commercial households shall be taxed at a five-level progressive tax rate of 5% to 35% respectively according to the annual taxable income of the taxpayer; If there are employees in the supermarket, the individual income tax on the wages and salaries of the employees shall be calculated according to the nine-level progressive tax rate of 5% to 45% of the employee's payable income.

6.Property tax.

According to the Interim Regulations on Real Estate Tax, the scope of real estate tax is levied on real estate in cities, county seats, organized towns and industrial and mining areas. If the property is owned by the taxpayer himself, the operator is required to calculate and pay the property tax according to the residual value of the original value of the property after deducting 10% to 30% at one time, and the tax rate is. 7.

Land use tax.