2. You must go to the tax office for tax registration within 30 days after the business license is approved. Otherwise you need to pay a fine. The tax payment period starts from the month when the business license is approved.
3. Self-employed households are generally approved as fixed tax, that is, they are not linked to sales and pay taxes at a fixed amount every month. If the monthly sales approved by tax is less than 20,000 yuan, you can enjoy the national tax exemption policy. But this is up to the tax authorities, not the self-employed.
4. The "store" should be registered in the national tax. After the national tax registration, the tax registration certificate will be stamped with the local tax seal (two seals), and there is no need to go to the local tax for tax registration.
5. After the national tax is approved, whether it is tax-free or not, you must report to the local tax (fill in a form and give a registration number).
How to apply for an individual business license? You can apply for an individual business license or a limited company business license.
If you don't have a real estate license, you need to provide a house purchase contract, a house acceptance report, a house number change registration form, a legal person ID card, and a rental contract. The process is as follows.
1. nuclear name
2. Apply for a business license
Step 3 carve a seal
4. Apply for organization code certificate and tax registration certificate.
5. The bank opens a basic account
You can also entrust a local agency to handle it. The cost is not high, saving a lot of time.
You can apply for Baidu business license and the required information, but the threshold of the food industry is very high, so it is very troublesome to meet the health-related requirements, and the fire protection of the venue is very difficult to deal with.
It is better for Guan Yun to apply for a personal business license and a self-employed business license. The procedure is simple and the cost is low, only 23 yuan is needed, and the annual photo inspection procedure is also convenient.
The required materials are: the original and photocopy of the ID card, the property certificate of the store (a copy of the real estate license or a copy of the land certificate, etc.), the original and photocopy of the lease contract, and a photo of the certificate.
As long as the materials are complete and meet the requirements of your industrial and commercial department, you can usually get a license in about a week.
Within 30 days after obtaining the business license, apply to the local tax and national tax authorities for the Tax Registration Certificate, 15 yuan/certificate.
The required materials are: original and duplicate of business license, original and photocopy of lease contract, original and photocopy of ID card and other materials.
How to apply for a personal business license in Datong? Please prepare the following required documents, and you can get your business license quickly.
1, two copies of ID card (front and back copy),
2. Go to the industrial and commercial window of the government affairs center to apply for the name of the shop or directly apply for the name of the industrial and commercial office, and obtain the notice of pre-approval of the name;
3. Proof of the site (a copy of the rent contract, a copy of the real estate license or a certificate from the village committee);
4. 3 photos;
5. An application form for registration of individual industrial and commercial households (provided by the industrial and commercial office or required by our company);
If you are engaged in pre-projects such as pesticides, food, dangerous chemicals, catering, special breeding, cigarettes, etc., you must register your name first and then apply for these pre-licenses, and then you can apply for a business license with a copy of the pre-license (the original needs to be checked); Large-scale business premises, such as shopping malls and hotels, should also submit fire protection opinions; People outside the county (district) should also submit the floating population family planning certificate.
How much does it cost to apply for an individual business license? How to estimate the tax? Thank you. First, apply for an industrial and commercial business license.
(a) the establishment of individual industrial and commercial households shall submit a list of documents and materials.
1. Application for Registration of Establishment of Individual Industrial and Commercial Households signed by the applicant;
2. The applicant's identity certificate;
3. Proof of business premises;
4. Other documents required by national laws and regulations. Relevant approval documents for the business that shall be submitted to the relevant departments for examination and approval according to laws and administrative regulations.
(2) Fees for registration of individual industrial and commercial households
1, registration fee, individual industrial and commercial households opening registration fee is 20 yuan per household; Issue business licenses without additional charges.
2. Charge standard for duplicate business license. Individual industrial and commercial households voluntarily receive a copy of the business license, each of which charges a cost of three yuan.
(three) individual industrial and commercial households registration procedures and processing time limit
Registration procedures: acceptance-review-issuance;
An individual or family applying for self-employed business shall apply for registration with the local administrative department for industry and commerce on the strength of the local household registration certificate and other relevant certificates, fill in the application registration form for those who meet the requirements, make a review decision within 30 days of accepting the registration, issue a business license to those who approve the registration, and notify me in writing if they refuse to register. Where the state stipulates that operators need to meet specific conditions or be approved by the competent department of industry, they shall submit relevant approval documents when applying for registration. The time limit for approval is 30 days as stipulated in the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households in the State Council.
Time limit for processing: on the premise of complete documents and certificates, the business registration of individual industrial and commercial households is 1 working day (on arrival).
It is worth reminding that since September 1 2008, the state has cancelled the "individual industrial and commercial management fee".
2. Handling tax registration.
The procedures, formalities and requirements for handling tax registration certificates in China and local taxes are the same.
According to Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection, "individual industrial and commercial households (hereinafter referred to as taxpayers) shall report to the tax authorities for tax registration with relevant documents within 30 days from the date of obtaining their business licenses. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration. "
(a) taxpayers to the competent tax authorities tax service hall to receive and fill in the "tax registration form (for individual business)" 1 copy.
Registration Form of House, Land, Vehicle and Vessel 1 copy
(2) Taxpayers should provide information.
1.Original and photocopy of industrial and commercial business license or other approved practice certificate.
2. The original owner's ID card and its copy.
3. Original and photocopy of the property certificate (property right certificate, lease agreement); If it is a self-owned property, please submit the original and photocopy of legal property rights certificates such as * * * warrants or sales contracts; If it is a leased place, please provide the original lease agreement and its copy, and if the lessor is a natural person, it must also provide a copy of the certificate of ownership.
(3) Fees for tax registration certificates
Tax registration certificate fee 10 yuan.
Third, the tax standard
According to the spirit of the document "Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households" in State Taxation Administration of The People's Republic of China, the applicable taxes and tax rates for regular quota collection are as follows:
1 According to the Provisional Regulations of the People's Republic of China on Value-added Tax, the value-added tax collection rate of small-scale taxpayers is 3% from 1 month/day in 2009.
VAT is calculated and paid at the rate of 3% on sales excluding tax.
Sales excluding tax = sales including tax ÷( 1+ collection rate)
VAT payable = sales excluding tax ×3%
For example. Your list price of a certain commodity is 1030, excluding tax sales =1030 ÷ (1+3%) =1000 yuan. VAT payable = 1000×3%=30 yuan.
Value-added tax is levied by national tax.
The following taxes are levied by local taxes:
2. The business tax is calculated and paid according to the consulting business income at the tax rate of 5%.
3. The urban maintenance and construction tax shall be calculated and paid according to the VAT amount+business tax amount and the urban construction tax rate; (Urban construction tax rate: 7% in cities; 5% of counties and towns; 1% not in cities, counties or towns).
4. The surcharge for education is calculated and paid at the rate of 3% based on VAT+business tax.
5. Individual income tax is taxable income according to the income from production and operation of individual industrial and commercial households, and the balance after deducting costs, expenses and losses from the total income of each tax year. An excessive progressive tax rate of 5% to 35% is applicable.
However, the self-employed generally adopt the method of attaching a levy, and the rate of attaching a levy is generally between 1%-3%, generally around 2%. Personal income tax payable = taxable sales × levy rate.
As for how much tax you have to pay, it depends on the sales of your goods and the turnover of your consulting business. The general tax bureau will conduct on-the-spot investigation, determine the quota, and issue a "notice of approved quota" to you. Its content is the five points I mentioned earlier, except to inform you of the approved sales volume and payment deadline.
How to handle the concept of individual industrial and commercial business license
Individual industrial and commercial households refer to market operators whose means of production are owned by individual workers, based on their own labor, and whose labor results are occupied and dominated by individual workers.
The establishment of individual industrial and commercial households generally goes through the following steps:
Step 1: Individual contractors or individual vendors who need names should register their names in advance. ?
1. After consultation, get and fill in the Application for Pre-approval of Name (Change) and prepare relevant materials.
2. Submit the Application for Pre-approval of Name (Change) and wait for the result of name approval; ?
3. Receive the Notice of Pre-approval of Enterprise Name and the Application for Business Registration of Individual Industrial and Commercial Households; If the business scope involves pre-licensing (see the Catalogue of Pre-licensing Projects for Enterprise Registration in Beijing printed by Beijing Administration for Industry and Commerce for specific projects), relevant examination and approval procedures shall be handled; ?
Step 2: Submit the application materials. If the materials are complete and conform to the legal form, wait for the Notice of Approval of Establishment Registration; Step 3: After receiving the Notice of Approval of Establishment Registration, pay the fee at the Industrial and Commercial Bureau and obtain the business license according to the date specified in the Notice of Approval of Establishment Registration. ?
Now it's very simple to take your ID card to the Administration for Industry and Commerce.
Just bring your ID card, proof of renting a house, and the name of the store you have chosen, and register with the Industrial and Commercial Bureau.
Regarding the application for personal business license, you should apply for the business place certificate of the Self-employed Business License: ask your uncle's unit (or the neighborhood committee of the jurisdiction) to issue a certificate stating that the use of the facade belongs to your uncle (please write down the location and area of the facade clearly). Then your uncle will sign the Lease Contract with you. Or the Certificate of Free Use of Business Place issued by your uncle. The template is as follows:
Certificate of free use of business premises
I will now provide the facade room located in XXX to XX (ID number XXX) for business use free of charge, with an area of XXX square meters and a term of XX years (from XX to XX).
Hereby certify that
Signature of facade transferor
date