The taxes of small businesses and hawkers are subject to assessment. There is a threshold for tax payment. If you do not meet the threshold, you do not need to pay tax. However, the general threshold is below the monthly sales of 5,000. , so most small businesses and hawkers are subject to tax

Those whose monthly income is within 20,000 yuan can apply to the tax authorities for tax exemption. If it exceeds 20,000 yuan, there will be value-added tax, urban construction tax, education surcharge, personal income tax, etc.

If the taxes paid include: value-added tax, urban construction tax, education surcharge, and personal income tax.

To operate roadside stalls, vendors must apply for an industrial and commercial business license and then apply for a tax registration certificate.

Street stalls generally do not need to pay tax. Individuals who set up street stalls to engage in business activities are theoretically required to pay personal income tax based on business income. However, in actual implementation, the income and expenses of setting up street stalls are difficult to determine. Individual income tax can be directly exempted or the amount of tax payable can be determined on a per-person basis; engaging in business activities is The scope of VAT payment can be regarded as a small-scale taxpayer and is subject to a 3% tax rate, but personal sales of no more than 500 yuan per time and no more than 20,000 yuan per month are exempt.

I hope the above content will be helpful to you. If you still have any questions, please consult a professional lawyer.

Legal basis:

Article 6 of the "Individual Income Tax Law of the People's Republic of China"

Calculation of taxable income:

(1) The comprehensive income of a resident individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.

(2) For wages and salaries of non-resident individuals, the balance after deducting RMB 5,000 in expenses from the monthly income shall be the taxable income; income from remuneration for services, income from author remuneration, and royalties Income, the amount of each income is the taxable income.

(3) Business income shall be the taxable income after deducting costs, expenses and losses from the total income in each tax year.

(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.

(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.

Article 2 of the "Personal Income Tax Law of the People's Republic of China"

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from labor remuneration;

(3) Income from royalties;

(4) Income from royalties;

p>

(5) Income from operations;

(6) Income from interest, dividends, bonuses;

(7) Income from property leasing;

( 8) Income from property transfer;

(9) Incidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.