We know that both individuals and enterprises often need to pay taxes, and tax declaration needs a process. So how should I fill out the tax return if it is a grocery store?

First, how to fill in the canteen tax declaration?

One is to declare at the counter of the local tax bureau (during 1- 10 every month), fill in the business tax declaration form, and declare and pay taxes according to the sub-categories of business tax (the general business tax rate is 5% of the turnover), which needs to be approved by the film management department.

Second, users who have opened online declarations do not have to go to the counter. They can log in to the local tax network at home with a computer (the online tax filing function of enterprises must be opened in advance), click on the business tax declaration online, fill in the turnover and pay taxes automatically. Just click on the online declaration. The tax is deducted directly from the account by the tax bureau, and the tax bill is also issued by the bank.

II. Relevant laws and regulations

According to Article 33 of the Detailed Rules for the Implementation of the Tax Administration Law, the main contents of the tax returns or withholding reports of taxpayers and withholding agents include: tax types, tax items, taxable items or items that should be withheld and remitted, tax calculation basis, deduction items and standards, applicable tax rate or unit tax amount, tax refund items and taxes, tax reduction and exemption items and taxes, tax payable or tax withheld and remitted.

From the above explanation, we can understand that even the tax declaration of the canteen is completed according to the information prompted on the internet, otherwise there will be late fees.