As soon as this news came out, many people said, "Can you start your own business from a stall?"
Up to now, at least 27 places including Shanghai, Shaanxi, Liaoning, Jiangxi, Gansu, Hangzhou, Jinan, Nanning, Zhengzhou, Nanjing, Chengdu, Hefei, Xiamen and Changchun have explicitly encouraged the development of street stall economy.
Many people will ask, I also want to set up a stall to subsidize my family, but do I need to apply for a business license to set up a stall? Do I have to pay taxes? As a financial person, what impact will "stall economy" have on accounting treatment? Let's study together today.
What is the stall economy?
Street stall economy refers to an economic form formed by obtaining income sources through street stalls. Street stall economy is a kind of marginal economy in the city, which has been unable to enter the room grandly because of its influence on the city appearance and environment. However, street stall economy has its unique advantages, which has alleviated the employment pressure to some extent under the background of the financial crisis.
What are the benefits of spreading the economy?
In 2020, the "stall economy" spread all over the country, and local governments have conveyed good voices to support the development of "stall economy". The "stall economy" transforms the development concept of "people first" into the sense of acquisition, happiness and security of "real money" for the masses.
1. profitable
With low operating expenses, no transfer fee, no decoration fee, no rent pressure, no employee salary pressure and no tax, it is still profitable to sell products with the same quality as regular stores, even if the price is cheaper than that of shopping malls. It is this interest that drives the stall owners to sell their goods at the risk of being confiscated.
2. Consumers have demand
Consumers will definitely prefer to buy products of the same quality at a lower price. The products of the stall are dazzling, ranging from clothes and trousers, handbags, fruits, daily necessities, cosmetics, jewelry and so on, which meet the needs of many consumers. Moreover, stalls are especially suitable for the needs of low-income people. Nowadays, the products are homogenized seriously, and the prices of things sold in formal shopping malls are often high. Under the premise of the current financial crisis, low-income people generally need products with low quality and real prices.
3. Relieve employment pressure
Laid-off workers, unemployed people, new laborers, farmers who have left the land, and many on-the-job employees will also set up stalls after work in order to help make up their income. This spontaneous and informal employment mode has alleviated the employment pressure to a certain extent, which not only has sufficient basis for existence, but also has positive significance.
4. Leading role
Generally, streets with stalls will be more lively and prosperous. Cheap stalls can attract consumers to gather, arouse consumers' desire to buy, and drive the flow of people around regular shops to a certain extent.
Do you need a business license to set up a stall?
The Measures for Investigating and Handling Unlicensed and Unlicensed Business issued by the State Council (hereinafter referred to as the Measures) shall come into force on 20 17 10/day. According to the "Measures", no unit or individual may engage in unlicensed business in violation of laws, regulations and the State Council decisions.
In this way, do individuals need to apply for a business license to set up stalls? No, the "Measures" also stipulate some situations where you don't need to apply for a license. According to the regulations, individuals selling the following goods or services in stalls do not need to apply for a license:
0 1, agricultural and sideline products
Such as vegetables, flowers, fruits, tea and so on.
02, daily necessities
Such as nail clippers, pillowcases, sheets, umbrellas, towels, socks and so on.
03, convenient labor activities
Individuals use their own skills to engage in convenient labor activities without permission according to law, such as haircut, shoe repair, key matching, etc.
It should be noted that the sale of the above-mentioned goods or services does not require a license, but must meet a prerequisite: selling at a place and time designated by the local people's government at or above the county level.
In other words, it is not allowed to push a car without a license and peddle in the streets. Looking at it from another angle, this regulation is also reasonable. For example, if you want to sell apples, if there is a problem with apples and they are sold at a designated place and time, customers can find you and complain that there is a door. Selling and fighting guerrilla warfare along the street is really a complaint.
Do I have to pay taxes for setting up stalls?
Personal street vendors are engaged in business activities, mainly involving value-added tax and personal income tax.
0 1, VAT
Many people think that individuals are not VAT taxpayers, which is wrong. Individuals engaged in business activities also belong to the scope of value-added tax.
Individuals are regarded as small-scale taxpayers, and 3% tax rate is usually applied. According to the regulations, if the individual's sales each time do not exceed 500 yuan and the monthly sales do not exceed 20,000 yuan, there is no need to pay VAT. A friend asked me, my business is good, and I sold 30 thousand yuan of fruit a month. Is it necessary to pay VAT? Wooden calf reminds you that you need to pay VAT, and the tax amount should be 30,000 *3%=900 yuan; Of course, to pay value-added tax, we also need to pay urban maintenance and construction tax, education surcharge and local education surcharge.
Is it possible to sell fruit for 30 thousand yuan without paying taxes? There is also a way.
Method 1: To be a industrial and commercial registration, set up a self-employed or enterprise, and register as a small-scale taxpayer, you can enjoy the preferential treatment that the monthly sales of small-scale taxpayers do not exceed100000 yuan and are exempt from value-added tax.
Method 2: Individuals applying for temporary tax registration are regarded as small-scale taxpayers, and the monthly sales are less than or equal to100000 yuan, which is exempt from value-added tax.
02. Personal income tax
Individuals who set up stalls to sell things are engaged in production and business activities and need to pay personal income tax according to "business income". In actual implementation, it is difficult for tax officials to accurately grasp the income and expenses of individual stalls, so they are either directly exempted from tax or approved to pay tax.
It should be noted that if an individual is a industrial and commercial registration and registered as a self-employed, he/she also needs to calculate and pay personal income tax. If registered as a company, the company needs to calculate enterprise income tax; When the company distributes dividends to shareholders, shareholders need to pay personal income tax.
As an accountant, how to deal with the accounting problems of the stall?
How should financial personnel deal with "expenditure without tickets"
Under the "stall economy", the national tax law stipulates the following expenses, which can also be deducted before tax without invoices.
1, pay the following expenses for individual 500 yuan.
Scene: In the stall, if you buy fruits from individual vendors, you can make a pre-tax deduction as long as you get the receipt, if it does not exceed 500 yuan at one time.
Required attachments: receipts indicating the name of the payee, personal name and personal ID number, expenditure items, collection amount and other related information.
Policy basis: Announcement No.28 of No.20 18 of the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax stipulates that the other party is an individual engaged in small-scale sporadic business, and his expenses are deducted before tax with invoices or receipts and internal vouchers issued by the tax authorities, and the receipts should contain the name of the payee, personal name and ID number, expenditure items, collection amount and other relevant information.
Important Note: Only when the expenses below 500 yuan are paid to the individual, can the pre-tax deduction be made with the receipt.
Case: stall owner Wang repaired the computer at the stall, paid stall owner Wang 200 yuan, and got the receipt of the payee's name, personal ID number, expenditure items, collection amount and other related information.
Pre-tax deduction, accounting treatment is as follows:
Borrow: management fee-repair fee 200.
Credit: cash 200
2. Welfare expenses, pensions and relief funds
Scenario: The welfare funds and subsidies for employees' living difficulties paid by enterprises on holidays can be deducted before tax without obtaining the invoices issued by employees.
Required attachments: welfare expenses, payment list of hardship allowance, payment certificate and other welfare expenditure vouchers.
Policy basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that employees' welfare expenses incurred by enterprises that do not exceed 14% of the total wages and salaries are allowed to be deducted.
Important: It can only be used for employee welfare expenses, and cannot exceed 14% of the total salary.
Case: The company bought 40,000 yuan of eggs, zongzi, etc. from stall owner Li as the Dragon Boat Festival welfare for employees.
Accounting treatment is as follows:
Borrow: management fee-welfare fee of 40,000 yuan.
Loan: 40,000 yuan in bank deposit.
Register the company immediately and start your boss career!
If you still have questions, try to find the exclusive customer service of Mande Enterprise Service to learn more about the company registration process and related issues directly.