1. Value-added tax: According to the relevant provisions of the Provisional Regulations on Value-added Tax, taxpayers engaged in the wholesale or retail of goods with an annual taxable sales of 6,543,800 yuan or more are general taxpayers. If the annual taxable sales amount is less than 6.5438+0.8 million yuan, it is regarded as a small-scale taxpayer, and individuals, non-enterprise units and enterprises that do not often pay taxes that exceed the standard taxable behavior of small-scale taxpayers. Therefore, if the supermarket is a general taxpayer of value-added tax retail, the tax rate is 17%, and the actual tax paid is the balance after deducting the input tax from the output tax. For small-scale taxpayers, value-added tax should be paid according to sales, and the collection rate is 4%. For taxpayers who have not established accounts or have incomplete accounts, the competent tax authorities may levy value-added tax by verifying their monthly turnover and monthly tax payable.
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 charging 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.
5. Income tax: If the supermarket is an enterprise, the enterprise income tax shall be paid as required. According to the Provisional Regulations on Enterprise Income Tax, if the taxpayer's annual taxable income is less than 30,000 yuan (including 30,000 yuan), the tax rate can be reduced by18%; If the annual taxable income is between 30,000 yuan and 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate can be reduced by 27%; However, if the annual taxable income exceeds 654.38+10,000 yuan, it will be taxed at the rate of 33% (enterprises in special economic zones such as Hainan Province will be taxed at the rate of 654.38+05%). If the supermarket is self-employed, it should pay personal income tax according to the regulations. According to the individual income tax law, the income from the production and operation of individual industrial and commercial households is taxed at a five-level progressive tax rate of 5% to 35% according to the taxpayer's annual taxable income. For taxpayers who have not established accounts or have incomplete accounts and certificates, the competent tax authorities have the right to collect their tax payable by verifying their collection rate or monthly turnover. In addition, if there are employees in the supermarket, the personal income tax shall be calculated according to the income that the employees should earn, respectively, at the nine-level excess progressive tax rate of 5% to 45%.
6. Property tax: According to the Provisional Regulations on Property Tax, property tax is levied on the properties of cities, counties, towns and industrial and mining areas. If the property right belongs to the taxpayer, the operator shall calculate and pay the property tax at the tax rate of 10% according to the residual value after deducting10% from the original value of the property; If the property is leased, the lessor shall be responsible for paying the property tax, and the tax rate is 12% based on the rental income of the property.
7. Land use tax: According to the Provisional Regulations on Urban Land Use Tax, land-using units and individuals in cities, counties, towns and industrial and mining areas are taxpayers of land use tax. Should be based on the actual occupation of land area and location level according to the local approved tax payable per square meter.