Answer: this tax payment has nothing to do with whether your teahouse is an individual or not, as long as the focus of business is on which teahouse can be included in the entertainment industry, 3% for small-scale taxpayers and 6% for general taxpayers. VAT can be deducted for general taxpayers, but not for small-scale taxpayers.
Can individual industrial and commercial households be ordinary taxpayers?
Yes, according to the Provisional Regulations on Value-added Tax and the Detailed Rules for Implementation, individual operators can be recognized as general taxpayers if their accounting is sound, they can provide accurate tax payment information and meet the standards of general taxpayers, and their application is approved by the branch directly under People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
Relevant regulations and specification requirements: Accounting and bookkeeping shall be carried out in accordance with accounting standards, general financial rules and relevant financial accounting systems. The account books set up in accordance with the provisions of the Tax Administration Law include general ledger, subsidiary ledger, journal and other auxiliary account books, which can truthfully reflect the purchase, production and sales of commodities, and ensure that the accounts are consistent with the facts, and the accounts are consistent with the facts.
1. Individual industrial and commercial households are natural persons or families engaged in industrial and commercial operations. Natural persons or individuals or families engaged in industrial and commercial operations are all individual industrial and commercial households.
According to the relevant laws and policies, the people who can apply for individual industrial and commercial operation are mainly unemployed young people in cities and towns, social idlers and rural villagers. In addition, cadres of state organs and employees of enterprises and institutions cannot apply for individual industrial and commercial operations.
2. Natural persons engaged in individual industry and commerce must be approved and registered according to law. The registration authority of individual industrial and commercial households is the administrative department for industry and commerce at or above the county level. Individual industrial and commercial households can only start business after being approved and registered and obtaining a business license. Individual industrial and commercial households who change jobs, merge, change their registered items or go out of business shall also go through the registration procedures.
3. Individual industrial and commercial households can only engage in industries permitted by laws and policies.
How do individual teahouses pay taxes? First of all, we should know that teahouses belong to the service industry, and then distinguish the scale of self-employed households. If it reaches the standard of ordinary taxpayers and upgrades, the tax rate is 6%. If it still does not exceed the annual income of 5 million, it is only a small-scale self-employed, and the invoice will be issued at the rate of 3%.