Do I need to pay taxes to open a commissary in the countryside?

Taxes apply. According to the Provisional Regulations of the People's Republic of China on Value-Added Tax.

Article 1: Sales of goods or processing, repair and repair services (hereinafter referred to as labor services), sales of services and intangible assets within the territory of the People's Republic of China.

Units and individuals that carry out immovable property and import goods are taxpayers of value-added tax and shall pay value-added tax in accordance with these Regulations.

Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate for the sale of goods, services, lease services of tangible movable property or imported goods by taxpayers shall be 17%. The sales volume of the taxpayer does not reach the value-added tax threshold stipulated by the competent financial and tax authorities.

, exempt from VAT; If the threshold is reached, the VAT shall be calculated and paid in full in accordance with the provisions of these Regulations.

If a unit or individual outside the territory of the People's Republic of China sells labor services in China and does not have a business establishment in China, the person in China shall be the withholding agent; If there is no ** person in the country, the purchaser shall be the withholding agent.

1. Policy provisions:

According to Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax issued by Order No. 538, it is stipulated that units and individuals that sell goods or provide processing, repair and repair services and import goods within the territory of the People's Republic of China are VAT payers and shall pay VAT in accordance with these Regulations.

According to Article 37 of Decree No. 65 of the Ministry of Finance - Decision on Amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax, the scope of application of the VAT threshold is limited to individuals.

The range of the VAT threshold is as follows: (1) for the sale of goods, the monthly sales amount is 5,000-20,000 yuan; (2) For the sale of taxable services, the monthly sales amount is 5,000-20,000 yuan; (3) If the tax is paid on a one-time basis, it shall be 300-500 yuan per (daily) sales. ”

2. Analysis of whether tax payment is required:

Opening a commissary in a rural area is an act of selling goods and a VAT payer. But now the provinces have set the threshold sales at 20,000 yuan per month. That is to say, if the monthly sales of the self-run commissary are less than 20,000 yuan, they can enjoy tax exemption.

If it reaches more than 20,000 yuan, then it is necessary to calculate and pay tax according to the total business (sales) amount.

In practice, after you apply for a business license for a tailor-made business, you have to go to the competent tax authority for tax registration, and then the competent tax authority will verify the turnover for you, but the rural commissary will generally not be set at more than 20,000 yuan, so you can enjoy the tax exemption policy below the threshold.

The cost of opening a small store in the countryside is about 100,000 yuan.

Generally, the rent cost of opening a commissary is about 10,000 yuan per month, the decoration cost is expected to be 1-30,000 yuan, the equipment cost is about 3-40,000 yuan, and the cost of goods is expected to be about 50,000 yuan, plus other expenses, so it can be seen that the cost of opening a commissary is about 100,000 yuan.

In addition, the cost of opening a commissary will vary depending on the city and the size of the franchise. Therefore, if you have the corresponding strength to join, then take action, now consult the customer service of this site, you can obtain the corresponding franchise information, so as to have a clearer understanding of the project to join the cost.

If you want to open a commissary, first of all, entrepreneurs need to find a reasonable store, try to choose a place with a relatively large amount, and at the same time have a certain amount of spending power. If you decorate, you can be clean and tidy, as for the size of the store, it depends on how much money you have.

Then, after the entrepreneur finds a suitable store and decorates it, he needs to open and purchase various equipment, including shelves. If you are a franchise or the store is relatively large, you need to purchase a cash register to facilitate checkout and statistical information, which is also more important.

Precautions for opening a commissary in the countryside:

1. Investment costs.

The biggest advantage of opening a store in the countryside should be that the rent is cheap, if the location of your house is good, even the rent can be saved, or you can use your own homestead to build a small supermarket and simply decorate, you can live in a new house, and you can do business. If you exclude the rent expenses, it generally takes about 100,000 yuan to open a 50-square-meter small supermarket.

2. Control the quantity of the initial purchase.

At the time of the initial purchase, we must control the quantity of the purchase, observe for a period of time, see what is good to sell, what is not good, and the quantity needs to be adjusted when the purchase is made.

3. The goods do not need to be too high-end.

The sales of goods are the main profit of the supermarket, so we must put more thought into the purchase and consider the real needs of customers. Generally, rural supermarkets mainly sell daily necessities and food, and the quality of goods does not need to be too high, but should be close to the consumption level of villagers.

4. Be reasonable.

There are many elderly customers in the village, and it is inevitable that they are sensitive to the first problem, so in the process of pricing the goods, we must pay attention to whether it is reasonable, and take the route of parity, so that customers can buy high-quality goods at a lower level.

1. Individual business license.

2. If you want to sell tobacco and alcohol, you must have a special tobacco monopoly retail license.

3. Food production and operation.

Sales, life beauty, hairdressing, hairdressing, hotels and other industries must first obtain the health administrative department.

Issued Health Permit.

and the practitioner's physical health certificate. 4. Engaged in halal food.

Production and operation shall be approved by the ethnic work department first, and snacks are not used.

Extended contentAccording to the National Price Administration.

The Ministry of Finance's "Notice on Issuing the Items and Standards of Institutional Fees in the Administration for Industry and Commerce" stipulates that:

The registration fee for individual ICBC households is 20 yuan per household; After that, re-register and renew the business license every four years, and the fee is 20 yuan;

Sole proprietorship.

For change registration, each household will be charged 10 yuan each time;

If an individually-owned business has to reissue (or renew) a business license due to loss or damage of the business license, a fee of 10 yuan will be charged each time;

Individually-owned businesses such as obtaining a copy of the business license.

A cost fee of 3 yuan will be charged for each.

State Price Administration - Notice on Issuing Institutional Fee Items and Standards for Industrial and Commercial Administration System

Legal Analysis: Taxes are required. The relevant laws stipulate that units and individuals that sell goods or process, repair and repair sedan cars, sell services, intangible assets, immovable property and import goods within the territory of the People's Republic of China are VAT payers and shall pay VAT in accordance with these Regulations.

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

Article 1 Units and individuals that sell goods or processing, repair and repair services (hereinafter referred to as "labor services"), sell services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT payers and shall pay VAT in accordance with these Regulations.

Article 3 Taxpayers concurrently engaged in projects with different tax rates shall separately account for the sales of items with different tax rates; If the sales amount is not separately calculated, the higher tax rate shall be applied.

Legal analysis: 4% VAT should be declared and paid to the state taxation department, 7% urban construction tax and 3% education surcharge of VAT should be declared and paid to the local taxation bureau, and personal income tax of about 2%. Only when the monthly sales revenue is less than 5,000 yuan, it is exempt from value-added tax, urban construction tax, and education surcharge.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual 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) Business 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.

More than 30,000. Rural stores are generally opened with their own stores, and it is very convenient to do business with their own stores. The purchase of shelves is 5,000 to 8,000 yuan, other items are added 1,000 yuan, and the initial purchase of 20,000 yuan is more than enough, adding up to almost 30,000 yuan.

If the living standard in the local countryside is slightly lower, it will take 20,000 to 30,000 yuan to open a commissary, but if the local living standard is slightly higher and the population is slightly larger, then this figure will be 2 or even 3 times. The key is how big your so-called commissary is.

The benefits of opening a store in the countryside are as follows:

In the vast countryside, there is a lack of business environment, and it is rare to see a shop, but every village is indispensable to it, a commissary. The kiosk can basically meet the daily needs of the village for the Lashan Festival, and it is usually the most popular place in the village. The land rent in the countryside is cheap, and many of it is your own rent, so the cost is mainly the cost of purchase.

It is normal to earn about 3,000 to 5,000 per month. <>