You need to pay taxes to open a shop. Opening a shop is a commercial activity. According to the law, all business activities must be carried out in the tax bureau with business license and tax registration certificate. If the business tax is paid at 4% to 6% of the monthly turnover, the tax declaration shall be made at the bonded hall of the local taxation bureau on a monthly basis. If the monthly turnover does not reach 5000, you can declare zero tax, and if there is no turnover in that month, you can not pay tax. Article 17 of the Regulations on Individual Industrial and Commercial Households shall, after obtaining the business license, handle the tax registration according to law. Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.