Fruit shops do not fall within the scope of business tax, they fall under value-added tax. In addition to paying value-added tax, you also need to pay urban construction tax and education surcharge. In addition, you also need to pay personal income tax (because you are a self-employed person) , if it is an enterprise, you will have to pay corporate income tax). Of course, when you receive the industrial and commercial registration certificate, you will also have to pay stamp duty.

For such small and scattered shops, the value-added tax adopts a regular fixed amount increase method. The urban construction tax and education fee surcharge are levied together with the value-added tax according to a certain proportion of the value-added tax. For personal income tax, in theory, it is You have to pay it, and you have to file your own tax return.

If the monthly sales income is less than 5,000 yuan, it is exempt from value-added tax, urban construction tax, and education surtax.

The tax department generally implements a regular quota method for individual industrial and commercial households, which means that it will determine the amount of tax you should pay per month based on region, location, area, equipment, etc.