Newly opened small supermarkets have to pay taxes;
1. If a small supermarket is newly opened, and it does not qualify as a general taxpayer, it will be a small-scale taxpayer, and the value-added tax will be paid at 3% of the turnover.
2, or according to the individual industrial and commercial households according to the local average quota standard, pay VAT.
3. If the declared turnover of the supermarket exceeds 800,000 yuan/year, it shall be recognized as a general taxpayer of value-added tax, and the output tax shall be accrued at 7% of the sales income.
4. At the same time, the input tax of purchased goods can be deducted, and the calculated tax burden is generally within 3%. This is for the IRS.
Local tax bureaus generally pay urban construction tax at 7% of the national tax, and pay education surcharge at 3%.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.