Involving the transfer of interests between provinces and cities, determined by the provincial finance department; Involving the transfer of interests between counties (cities) in the city, determined by the local municipal finance department; The transfer of benefits within the county (city) is decided by the county (city) financial department. If you want to reasonably reduce taxes and reduce costs, you can set up a sole proprietorship enterprise for approval, because small-scale taxpayers can enjoy personal income tax below 2% and value-added tax of 3% without paying enterprise income tax (this year's epidemic preferential policy is 1%). Supermarket franchisees should also apply for business licenses and tax registration certificates in the local area. Pay taxes in the local tax department. How to pay taxes depends on the legal form and scale of your enterprise and how the tax department determines it. Taxes paid by supermarkets mainly include: value-added tax, urban maintenance and construction tax, education surcharge and income tax (if the registered business license is a company legal person, enterprise income tax shall be paid; If it is an individual industrial and commercial household, a sole proprietorship enterprise or a partnership enterprise, it is necessary to pay personal income tax.