(a) the establishment of individual industrial and commercial households shall submit a list of documents and materials.
1. Application for Registration of Establishment of Individual Industrial and Commercial Households signed by the applicant;
2. The applicant's identity certificate;
3. Proof of business premises;
4. Other documents required by national laws and regulations. Relevant approval documents for the business that shall be submitted to the relevant departments for examination and approval according to laws and administrative regulations.
(2), individual industrial and commercial households registration fees
1, registration fee, individual industrial and commercial households opening registration fee is 20 yuan per household; Issue business licenses without additional charges.
2. Charge standard for duplicate business license. Individual industrial and commercial households voluntarily receive a copy of the business license, each of which charges a cost of three yuan.
(three), individual industrial and commercial households registration procedures and processing time limit
Registration procedures: acceptance-review-issuance;
An individual or family applying for self-employed business shall apply for registration with the local administrative department for industry and commerce on the strength of the local household registration certificate and other relevant certificates, fill in the application registration form for those who meet the requirements, make a review decision within 30 days of accepting the registration, issue a business license to those who approve the registration, and notify me in writing if they refuse to register. Where the state stipulates that operators need to meet specific conditions or be approved by the competent department of industry, they shall submit relevant approval documents when applying for registration. The time limit for approval is 30 days as stipulated in the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households in the State Council.
Time limit for processing: on the premise of complete documents and certificates, the business registration of individual industrial and commercial households is 1 working day (on arrival).
It is worth reminding that since September 1 2008, the state has cancelled the "individual industrial and commercial management fee".
2. Handling tax registration.
According to Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection, "individual industrial and commercial households (hereinafter referred to as taxpayers) shall report to the tax authorities for tax registration with relevant documents within 30 days from the date of obtaining their business licenses. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration. "
(a) taxpayers to the competent tax authorities tax service hall to receive and fill in the "tax registration form (for individual business)" 1 copy.
Registration Form of House, Land, Vehicle and Vessel 1 copy
(2) Taxpayers should provide information.
1.Original and photocopy of industrial and commercial business license or other approved practice certificate.
2. The original owner's ID card and its copy.
3. Original and photocopy of the property certificate (property right certificate, lease agreement); If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original lease agreement and its copy, and if the lessor is a natural person, it must also provide a copy of the property right certificate.
(3) Fees for tax registration certificate
Tax registration certificate fee 20 yuan.
The procedures, formalities and requirements for handling tax registration certificates in China and local taxes are the same.
Third, the tax standard
According to the spirit of the document "Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households" in State Taxation Administration of The People's Republic of China, the applicable taxes and tax rates for regular quota collection are as follows:
1 According to the Provisional Regulations of the People's Republic of China on Value-added Tax, the value-added tax collection rate of small-scale taxpayers is 3% from 1 month/day in 2009.
VAT is calculated and paid at the rate of 3% on sales excluding tax.
Sales excluding tax = sales including tax ÷( 1+ collection rate)
VAT payable = sales excluding tax ×3%
For example. Your list price of a certain commodity is 1030, excluding tax sales =1030 ÷ (1+3%) =1000 yuan. VAT payable = 1000×3%=30 yuan.
Value-added tax is levied by national tax.
The following taxes are levied by local taxes:
2. Urban maintenance and construction tax shall be calculated and paid according to the value-added tax rate of urban construction tax; (Urban construction tax rate: 7% in cities; 5% of counties and towns; 1% not in cities, counties or towns).
3. The surcharge for education is calculated and paid according to the VAT rate of 3%.
4. Individual income tax is taxable income based on the income from the production and operation of individual industrial and commercial households, and the balance of the total income in each tax year after deducting costs, expenses and losses. An excessive progressive tax rate of 5% to 35% is applicable.
However, the self-employed generally adopt the method of attaching a levy, and the rate of attaching a levy is generally between 1%-3%, generally around 2%. Personal income tax payable = taxable sales × levy rate.
As for how much tax to pay, it depends on your sales. The general tax bureau will conduct on-the-spot investigation, determine the quota, and issue a "notice of approved quota" to you. Its contents are the four points I mentioned earlier, except to inform you of the approved sales volume and payment deadline.