How do supermarkets pay taxes, and what taxes do supermarkets have to pay?

Supermarket tax: 1. Value-added tax (the tax rate for small-scale taxpayers is 3%, and the tax rate for general taxpayers is 17%-).

2. The applicable tax rate of urban construction tax (value-added tax + business tax + consumption tax) * applicable tax rate refers to the tax rate of 7% in the urban area where the taxpayer is located, 5% for those not in the county, town and large and medium-sized industrial and mining enterprises in the county, and 1% for those not in the city, county and town

3. Education surcharge (value-added tax + business tax + consumption tax) tax amount * 3% 4, local education fee surcharge (value-added tax + business tax + consumption tax) tax amount * 2% 5, flood control berm fee (value-added tax + business tax + consumption tax) tax amount * 1% 6, enterprise income tax (total profit * 25%) The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic enterprises and foreign-funded enterprises, 15% for high-tech enterprises that need to be supported by the state, 20% for small and low-profit enterprises, and 20% for non-resident enterprises.

7. Stamp duty.

8. Vehicle and vessel use tax.

9. Property tax.

10. Land use tax.

Supermarkets are mainly based on commodity circulation, and the main payment of value-added tax, if the counter is rented at the same time, the income is paid business tax, and the sum of value-added tax and business tax is paid to urban construction tax, education surcharge, and local education surcharge. Stamp duty is calculated according to the number of account books and the amount of purchase and sale; real estate tax must be paid for self-owned real estate; vehicle and vessel tax must be paid for self-owned vehicles; land use tax must be paid for self-owned land; individual income tax must be paid for wages that meet the standard; individual income tax must be paid for dividends to investors to achieve profits; consumption tax must be paid for gold, silver jewelry, tobacco and alcohol.

Cargo refers to tangible movable property, including electricity, heat and gas. The sale of goods in supermarkets should be included in the sales amount for VAT calculation.

Now small supermarkets can apply for self-employment, so there is an approved collection

Take your account book with you to the tax department to pay your taxes.

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.

Hope mine can help you, are you satisfied with mine? If you are satisfied, give it a thumbs up

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.

Okay, thanks. Hope mine can help you.

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.

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.

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.Value-added tax: According to the relevant provisions of the Provisional Regulations on Value-Added Tax, taxpayers engaged in wholesale or retail sales of goods with annual taxable sales of more than 1.8 million yuan are general taxpayers.

If the annual taxable sales amount is less than 1.8 million yuan, it is a small-scale taxpayer, and an individual, a non-enterprise unit, and an enterprise that does not frequently engage in taxable behaviors that exceeds the standard of a small-scale taxpayer shall be regarded as a small-scale taxpayer to pay taxes. Therefore, if the supermarket is a general taxpayer of value-added tax retail business, the tax rate is 17%, and the actual tax paid is the balance of output tax after deducting input tax. If it is a small-scale taxpayer, it shall pay VAT on the basis of sales amount, and the levy rate is 4%.

For taxpayers who do not establish accounts or have incomplete account certificates, the in-charge state taxation authorities may adopt the method of verifying their monthly turnover and monthly tax payable to calculate and levy VAT.

Extended information: Do I need to pay taxes to open a small supermarket in my own house?

There are two problems, one is that your business premises are your own, not rented; The second is that you have to use this venue to operate.

The first question is that you can operate with your own house, and if you are in the countryside, you do not need to pay urban land use tax and real estate tax (these need to be paid once a year in the town); The second question is that as long as you operate, you must apply for a business license (otherwise it is an unlicensed operation), and you must pay taxes, which has nothing to do with the business location and whose business site it is.

If the monthly sales are less than 20,000 yuan, you can enjoy the national tax exemption policy, no exchange tax (value-added tax, business tax, etc.), and no additional tax (urban construction tax, education fee surcharge, etc.), but you have to pay personal income tax, which is very little, less than 100 yuan per month.

It is recommended to apply for the business license of individual industrial and commercial households, and the management of industry and commerce and taxation is relatively lenient.

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

Article 3 The initiation and suspension of tax collection, as well as tax reduction, exemption from taxation, 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.

Units and individuals that bear tax obligations 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.

Supermarkets are commercial and 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.