I. Tax obligations of individual barber shops
Individual barber shops, as individual industrial and commercial households, will have a certain income in the course of operation. These incomes are regarded as taxable income in tax law and need to be declared and paid in accordance with relevant tax laws. The tax obligations of individual barbershops mainly include value-added tax and income tax.
Second, tax declaration and payment.
Individual barbershops need to make regular tax returns to the local tax authorities in accordance with the provisions of the tax authorities. The declaration mainly includes financial data such as operating income, cost and profit. The tax authorities shall verify the tax payable according to the declared data and notify individual barbershops to pay. Individual barber shops should pay taxes in full in accordance with the prescribed time and manner.
Three, the tax law provisions of the threshold
The tax law sets different thresholds for individual industrial and commercial households of different industries and sizes. Individual barbershops need to know the tax laws and regulations in their areas to ensure that they can fulfill their tax obligations in time after their operating income reaches the threshold. Individual barber shops that have not reached the threshold are required to file tax returns, although they do not have to pay taxes.
Four, abide by the provisions of the tax law, pay taxes in good faith.
Individual barber shops should strictly abide by the provisions of the tax law and pay taxes in good faith. It is not allowed to evade taxes by means of false reporting or concealment, and it is not allowed to evade taxes by using preferential tax policies. At the same time, individual barbershops should actively understand and learn tax policies and regulations to ensure that their business practices meet the requirements of tax laws.
To sum up:
Individual barber shops, as individual industrial and commercial households, need to pay taxes according to law in the course of operation. Individual barbershops should understand the provisions of the tax law, declare and pay taxes on time, and ensure that business activities are legal and compliant. At the same time, individual barbershops should also actively fulfill their social responsibilities and contribute to the prosperity and development of society.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.