Retail supermarkets are ordinary taxpayers. If the declared turnover of the supermarket exceeds 800,000 yuan/year, it will be recognized as a general taxpayer of value-added tax, and the output tax will be accrued according to 17% of the sales revenue. At the same time, the input tax on purchased goods can be deducted, and the calculated tax burden is generally less than 3%. This is for the IRS. Under normal circumstances, supermarkets are small-scale taxpayers if they do not apply for the qualification of general taxpayers, and pay VAT at 3% of the turnover, or according to the average quota standard of local individual industrial and commercial households. The tax amount of a supermarket usually depends on its scale of operation. General taxpayers refer to enterprises and individuals whose annual VAT sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. General taxpayers can deduct the input tax, and the tax rate is in line with the relevant provisions of the law.

The taxation points of supermarket invoices are as follows:

1. VAT: According to the relevant provisions of the Provisional Regulations on VAT, if the supermarket is a general taxpayer of VAT retail, the tax rate is 17%, and the actual tax paid is the balance of the output tax minus the input tax. For small-scale taxpayers, value-added tax should be paid according to sales, and the collection rate is 4%.

2. Urban construction tax: According to the Provisional Regulations on Urban Maintenance and Construction Tax, the tax basis of urban construction tax is the value-added tax paid by taxpayers, and the tax rates are 7% (urban area), 5% (county town, established town) and 1% (other areas) respectively.

3. Education surcharge: based on the value-added tax paid by taxpayers, the levy rate is 3%.

4. Local education surcharge: the local education surcharge that each province needs to pay shall be implemented according to the regulations of each province.

To sum up:

Supermarkets are taxpayers of value-added tax. According to its business scale, those whose annual sales turnover is more than1.8000 can be regarded as general taxpayers, and the output tax is calculated at 17% of the turnover every month, after deducting the input tax obtained in the current month, the value-added tax is paid, and small-scale taxpayers are taxed at the rate of 4% of the sales, that is, turnover tax.

Legal basis:

Measures of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Municipality on the Administration of Qualification Identification of General VAT Taxpayers

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VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as taxpayers).