Car washing belongs to the category of business tax. You only need to apply for the tax registration certificate in the local tax, and report and pay the following taxes to the local tax on schedule.
1. Business tax is calculated and paid according to the turnover, and the tax rate is 5%.
2. Urban maintenance and construction tax is calculated and paid at the business tax rate of 7% (applicable tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%. ); -Local taxes.
3. The education surcharge is calculated and paid at the business tax rate of 3%. -Local taxes.
4. Personal income tax is generally levied, and the collection rate is generally between 1%-5%, generally around 2%.
Personal income tax payable = turnover * collection rate. -Local taxes.
As for how much tax to pay, it depends on your turnover. The State Administration of Taxation will conduct on-the-spot investigation, determine the quota, and send you a "Notice of Approved Quota". Its content is the four points I mentioned earlier, except to inform you of the approved turnover.
The current provisional regulations on business tax stipulate the threshold, that is, the monthly turnover is within 1000-5000 yuan, and no tax is levied. The excess should be taxed in full. As far as I know, the threshold for most provinces in China is 5000 yuan (except a few provinces in the west).
If your turnover does not exceed 5,000 yuan per month, when the tax authorities verify the quota, you must provide sufficient evidence to explain the real situation of its production and operation, so that the local tax authorities can verify that your quota has not reached the threshold according to the verification procedures.
For regular households that have not reached the threshold, the tax authorities will send you the Notice of Not Reaching the Threshold in written form. If the local tax authorities have not issued the Notice of Not Reaching the Threshold, even if you have not reached 5,000 yuan, you should pay taxes according to the contents of the Notice of Approved Quota issued by the tax authorities.