If I have a business license to open a small supermarket, do I still pay taxes? How?

Taxable 1. In any of the following circumstances, if the annual sales amount does not meet the prescribed standards and the self-employed persons whose annual sales meet the prescribed standards, the general taxpayer qualification shall be cancelled and handled as small-scale taxpayers; Enterprises whose annual sales meet the prescribed standards shall not be allowed to deduct the input tax, and shall calculate and pay the tax according to the VAT rate according to the sales amount.

2. Under normal circumstances, if the supermarket does not apply for the qualification of general taxpayers, it is a small-scale taxpayer and pays VAT at 3% of the turnover, or 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 mandatory to identify as a general VAT taxpayer, and the output tax will be calculated at 17% of the sales revenue, and the input tax on the purchased goods can be deducted, and the calculated tax burden is generally less than 3%. This is paid to the IRS.

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

Small supermarkets generally do not need to pay taxes (tax exemption below the threshold stipulated by the state), but you must go through the cancellation procedures, if you don't handle it, it will be more troublesome to do business in the future.

If you don't open it, it doesn't matter.

Not much of a deal. The question is whether you have been written off by industry.

If the industry and commerce have been deregistered.

There is no data comparison on the part of the tax bureau.

If you don't open it, you have to log it out. Otherwise, the annual inspection or something will trouble you in the future.

Business licenses and taxes don't matter.

The method of applying for a business license to open a small supermarket is as follows:

1. Select the type of registration;

2. Prepare a registered address, and have a business address recognized by the Industrial and Commercial Bureau;

3. Take the name, verify the name, determine the business scope, and obtain the name approval notice of the Industrial and Commercial Bureau;

4. Engraved seals, including the company's official seal, financial seal, legal representative seal, and shareholder seal;

5. Handle and obtain the approval of pre-approval items;

6. Make an appointment and handle industrial and commercial registration;

7. Handle the approval of post-approval items;

8. Tax reporting;

9. Open a bank account;

10) Handle the tripartite deduction agreement for taxation and social security.

Legal basisArticle 17 of the Regulations on Individually-Owned Businesses.

After receiving the business license, the individual industrial and commercial household shall go through the tax registration in accordance with the law.

If there is a change in the content of the tax registration of an individually-owned business, the tax registration shall be changed or cancelled in accordance with the law.

What materials are required to apply for a business license.

1. A copy of the ID card of the legal person and partner;

2. The amount of registered capital and the proportion of investment by each shareholder;

3. The company name has more than five business names;

4. Application for Company Change of Registration signed by the legal representative and stamped by the company;

5. The company's stamped "Certificate of Designated Representative or Co-entrusting Person";

6. The limited liability company shall submit the resolution of the shareholders' meeting, which shall be stamped or signed by the shareholders.

The method of taxation for small supermarkets opened by individuals is as follows:

1. If a small supermarket opened by an individual is a small-scale VAT taxpayer, it is exempt from VAT and additional taxes if it does not have a turnover of more than 90,000 yuan per quarter;

2. If the turnover exceeds 90,000 yuan, 3% of the total tax-free income will be paid VAT and 10% of the VAT amount will be paid additional tax;

3. If there is a profit, the enterprise income tax is generally paid at 10% of the profit.

Small shops are generally self-employed, and the tax department that approves and collects them generally implements a regular quota method for individual industrial and commercial households, that is, the amount of tax payable to you for one month is approved according to the region, location, area, equipment, etc. The tax rates implemented vary from province to province, so it is recommended to consult the local tax bureau for details.

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. The State Administration of Taxation is responsible for the collection of value-added tax, and 50% of the tax revenue is the first fiscal revenue, and 50% is the local revenue.

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 invoice is a very critical step in the VAT reform, it is 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.

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.

(1) Bring your identity documents, house book, and photocopy of the housing lease contract to the local industrial and commercial bureau for prior approval of the name (clear store name).

2) Go to the health supervision institute to apply for health certificates for bosses and employees.

3) Bring the identity certificate, house book, housing lease contract, photocopy of the health certificate and the photocopy of the name approval notice to the local industrial and commercial bureau to apply for a food mobile license (according to the Food Safety Law, this kind of certificate must be applied for to sell food).

4) If you sell cigarettes, you must bring your identity document, house book, housing lease contract, photocopy of health certificate and photocopy of name approval notice to the local tobacco bureau to apply for a retail license from the tobacco bureau.

(5) Bring a photocopy of the food mobile license, the permission letter of the retail license of the Tobacco Bureau, the original of the certificate**, the original of the name approval notice, the scanned copy of the ID card, the house book, and the photocopy of the housing lease contract to the industrial and commercial bureau to apply for a business license.

As long as the information is complete and in accordance with the regulations of the Industrial and Commercial Bureau, it usually takes one week to obtain the business license. Within 30 days of obtaining the business license, bring the original and copy of the business license, the original and photocopy of the housing lease agreement, and the original and copy of the ID card to the local taxation bureau and the state taxation bureau to apply for the "Tax Registration Certificate".

Then according to the specific must choose whether to go to the local county, provincial and municipal quality and technical supervision and administration bureau to apply for the organization of the organization**, if necessary, bring the original copy of the business license of the enterprise, the original ID card and a photocopy, to the quality and technical supervision bureau to apply for processing.

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.