(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 identity certificate of the applicant;

3. Proof of business place;

4. Other documents required by national laws and regulations. The relevant approval documents of the business that shall be submitted to the relevant departments for examination and approval according to laws and administrative regulations.

(2) Registration fee for individual industrial and commercial households

1, registration fee, and the opening registration fee for individual industrial and commercial households is 20 yuan per household; Issue business licenses without additional fees.

2. Charge standard for duplicate business license. Individual industrial and commercial households voluntarily receive a copy of the business license, and each copy is charged a fee 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. If it meets the requirements, it shall fill in the application registration form, make a review decision within 30 days from the date of accepting the registration, and issue a business license if it is approved, and notify me in writing if it is not registered. Where the state stipulates that an operator needs to meet certain conditions or be approved by the competent department of industry, it shall submit relevant approval documents when applying for registration. The time limit for examination and approval stipulated in the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households in the State Council is 30 days.

Time limit for processing: under the premise of complete certificates and certificates, individual industrial and commercial households will register for business 1 working day (that is, they will be handled immediately).

It is worth reminding that since September 1 2008, the state has cancelled the "individual industrial and commercial management fee".

2. Go through the tax registration.

According to Article 15 of People's Republic of China (PRC) Tax Collection and Management Law, "Individual industrial and commercial households (hereinafter referred to as taxpayers) shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration. "

(1) Taxpayers go to the tax service hall of the competent tax authorities to collect and fill in the Tax Registration Form (Individual Industrial and Commercial Households) 1 copy.

1 copy of the Registration Form for Houses, Land, Vehicles and Ships

(2) Taxpayers should provide information.

1. Original and photocopy of industrial and commercial business license or other approved practice certificate.

2. Original and photocopy of the owner's ID card.

3. Original and photocopy of the title certificate (title certificate, lease agreement); If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement. If the lessor is a natural person, a copy of the property right certificate must also be provided.

Operating agricultural special products belongs to the scope of value-added tax. So you need to apply for tax registration certificate in national tax and local tax, and the procedures, processes and requirements for tax registration certificate in national tax and local tax are the same.

Third, tax standards.

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 People's Republic of China (PRC) on Value-added Tax, since June 65438+ 10/day, 2009, the collection rate of value-added tax for small-scale taxpayers is 3%.

Value-added tax is calculated and paid at 3% of sales excluding tax.

Sales excluding tax = sales including tax ÷( 1+ collection rate)

VAT payable = sales excluding tax ×3%

For example. The list price of a commodity is 1030, and the sales excluding tax =1030 ÷ (1+3%) =1000 yuan. VAT payable = 1000×3%=30 yuan.

Value-added tax is levied by the national tax.

The following taxes are levied by local taxes:

2. The urban maintenance and construction tax is calculated and paid according to the urban construction tax VAT rate; (Urban construction tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%. ) is levied by local tax.

3. The education surcharge is calculated and paid at the rate of 3% of the value-added tax, which is collected by the local tax.

4. Personal income tax is based on the income from the production and operation of individual industrial and commercial households, and the balance of the total income in each tax year after deducting costs, expenses and losses is the taxable income. An excessive progressive tax rate of 5% to 35% is applicable.

The self-employed generally adopt the method of attaching a sign, and the attaching rate is generally between 1%-3%, generally around 2%. Collected by local tax.

As for how much tax to pay, it depends on your sales. The State Administration of Taxation will conduct on-the-spot investigation, determine the quota, and send you a "Notice of Approved Quota". Its content is the four points I mentioned earlier, except to inform you of the approved sales volume and payment term.

It is worth reminding you that the current provisional regulations on value-added tax have a threshold, and the monthly sales of goods are 2000-5000 yuan; The details shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Most provinces stipulate that monthly sales of less than 5,000 yuan are at the threshold of value-added tax and are not taxed. More than 5000 yuan is fully taxed.

If your (sales) does not exceed 5,000 yuan per month, when the tax authorities verify the quota, you must provide sufficient evidence to explain the real situation of its production and operation, so that the tax authorities can verify whether your quota can not reach the threshold according to the verification procedures. For regular households that have not reached the threshold, the tax authorities will send you the Notice of Not Reaching the Threshold in written form. If the tax authorities have not issued the Notice of Not Reaching the Threshold, even if you really don't reach 5,000 yuan, you should pay taxes according to the contents of the Notice of Approved Quota issued by the tax authorities. Therefore, according to you, this article is very crucial for you.