1, and the value-added tax shall be paid according to the sales revenue 17% and 3% (applicable to general taxpayers and small-scale taxpayers respectively); Therefore, your value-added tax should be paid at 3% of sales revenue;
2. Urban construction tax shall be paid at 7% of the value-added tax paid;
3. The education surcharge shall be paid at 3% of the value-added tax paid;
4. The surcharge for local education is 2% of the paid value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase);
6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter);
7. The property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount for different models is different, XX yuan);
9. The enterprise income tax shall be paid according to the taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to100,000 yuan, and 25% from100,000 yuan);
10, withholding personal income tax on salary.
Except for the value-added tax and enterprise income tax (newly established enterprises in 2002 1 month 1 month), all the above taxes are declared and paid to the local taxation bureau.
Do I have to pay taxes when I open a department store? What taxes do you have and how much do you have to pay? What tax to pay when opening a department store depends on which photo you take. Different photos pay different taxes, individual tax is fixed, small-scale taxpayers pay 3% value-added tax, ordinary taxpayers 17% value-added tax can be deducted from the input tax, and after the value-added tax is paid, 1 1% tax is attached. 25% corporate income tax will be paid if there are profits every quarter.
Do I have to pay taxes to open a supermarket? No, what's the problem? Small-scale taxpayers who run supermarkets are exempt from value-added tax if their quarterly sales do not exceed 90,000. But as long as it is registered with the tax authorities, it must be declared on time. Zero declaration has to be declared, and there will be a fine if it is reported every other time or omitted.
Do supermarkets need to pay taxes when winning prizes? 20% tax is levied on accidental income, which is no problem for businesses. However, it should be noted that when engaging in a lucky draw, it is best to inform consumers in the announcement or articles of association of the event that the prize will be taxed. "Whether in cash or in kind, you have to pay taxes. The physical object should be converted into its actual market value. "
Do supermarkets have to pay consumption tax when selling wine 1, and supermarkets don't have to pay consumption tax when selling wine.
2. The reasons are as follows: the consumption tax has the characteristics of single-link taxation. After the tax is levied in the production and sales links, no matter how many times the goods are resold in the circulation links, the consumption tax will no longer be paid.
3. At present, only gold and silver jewelry is taxed in retail.
Do fresh supermarkets need to pay local taxes now? National tax: 1, value-added tax (the tax rate is 3%,) 2, 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-funded enterprises and foreign-funded enterprises. The high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%. Local tax: 1, urban construction tax (value-added tax+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax here means that the tax rate in the urban area where the taxpayer is located is 7%, and the tax rate in counties, towns, large and medium-sized industrial and mining enterprises is not in counties and towns is 5%. The tax rate for cities not in urban areas, counties and towns is 1%3, the tax amount of education surcharge (VAT+business tax+consumption tax) *3%4, the tax amount of local education surcharge (VAT+business tax+consumption tax) *2%5, the tax amount of flood control and dike protection fee (VAT+business tax+consumption tax) */kloc-0.
Customers take shopping receipts and ask the supermarket to issue invoices. The supermarket issues invoices to customers. Does the supermarket have to pay taxes? Supermarkets are owned by ordinary taxpayers, and output tax will be generated as long as they are invoiced. Supermarkets are small-scale taxpayers. Those whose monthly sales do not exceed 30,000 are exempt from VAT, and those who exceed 30,000 are still taxed.
How to pay taxes when a school runs a supermarket? Schools have to pay taxes when they run a supermarket.
Excuse me, do people with disabilities have to pay value-added tax when they run supermarkets and apply for national tax certificates? At present, China's preferential tax policies for the disabled mainly include the following contents:
The following matters shall be exempted from value-added tax or given preferential treatment: goods for the exclusive use of disabled persons shall be directly imported by disabled persons' organizations; Prosthetics, wheelchairs and orthotics for the disabled; Processing, repair and replacement services provided by individuals with disabilities.
Welfare enterprises organized by civil affairs departments, streets, towns and villages account for more than 35% of the enterprise's production staff in the proportion of "four disabled" (referring to the blind, deaf, dumb and physically disabled), have a sound management system, have established "four forms and one book", and can enjoy preferential value-added tax policies if they hold valid social welfare enterprise certificates. However, civil welfare enterprises engaged in commodity wholesale and retail cannot enjoy it.
Different proportions of the "four disabled" personnel are placed, and the degree of preferential treatment they enjoy is different: if the "four disabled" personnel account for more than 50% of the total number of production personnel in the enterprise, the taxable goods of value-added tax produced by them will be collected first and returned later, that is, the enterprise will pay them first and then return them all after being audited by the tax authorities. If the "four disabled" personnel account for 35% ~ 50% of the production staff of the enterprise, if the enterprise suffers losses, it can be given a partial or full refund of the value-added tax already levied, and the specific proportion can be grasped only if there is no loss.
Do vegetables and fruits sold in supermarkets also have to pay local taxes? Vegetables and fruits sold in supermarkets are part of supermarket sales. Of course, they have to pay taxes. They should pay national taxes. If they do not belong to the supermarket, it is another matter for farmers to distribute themselves.