How to calculate the tax for opening a shop, and how much tax do you need to pay?

Opening a small shop of 20~30 square meters is a self-employed, generally a small-scale VAT taxpayer, and the tax standards for individual industrial and commercial households:

1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.

3. There is about 2% personal income tax.

4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

Extended information 1. Individual industrial and commercial households pay taxes

Refers to the individual industrial and commercial households shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately calculate. Individual industrial and commercial households with complete reconciliation vouchers and accurate accounting shall be taxed by the tax authorities; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.

Second, the tax payment methods of individual industrial and commercial households in China

Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax:

(a) the collection of audit

1, and pay 5% business tax according to operating income.

2. Additional taxes and fees

(1) Urban construction tax is paid at 7% of the paid business tax;

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

(2) Tax standards for individual industrial and commercial households

1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.

3. There is about 2% personal income tax.

4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

(3) The tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.

Baidu encyclopedia-individual industrial and commercial households pay taxes