What tax should I pay for the snack bar business license and how often?

One: Do small shops have to pay taxes? Undoubtedly, no matter whether you are registered for tax or not, as long as you get income and income, you need to pay taxes according to law. That is, individual industrial and commercial households that do not need to apply for industrial and commercial tax registration also need to pay various taxes after obtaining income and income.

2: What taxes do I need to pay?

(1): personal income tax; Individual income tax of individual industrial and commercial households is not directly reduced or exempted. AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) in 2020 only stipulates that personal income tax will be deferred in 2020. Therefore, in addition to Hubei, the profits earned by vendors have to pay personal income tax. Article 2 of the newly revised Individual Income Tax Law of People's Republic of China (PRC) stipulates that individual income tax shall be paid for the following personal income:

(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. Street stall income belongs to the fourth item of "operating income" and "income obtained by individuals engaged in other production and business activities". Due to the complicated calculation of business tax and personal income tax, the accounts are not perfect, and most of them are approved and collected. After the quota tax is implemented, the personal income tax payable for the income obtained from the stall is only paid according to the approved amount, which is simple and easy to operate. To sum up, there is no tax requirement for the income obtained from temporary stalls in the early stage, and there is no need to apply for industrial and commercial and tax registration. But with the passage of time, if you show "big income", you still have to pay taxes according to law. If you don't declare and pay taxes in time, it is illegal and will be subject to administrative or even criminal punishment.

(2): value-added tax; According to the relevant provisions of value-added tax, value-added tax is divided into general taxpayers and small-scale taxpayers. For those who set up stalls in the early days, they should all be small-scale taxpayers. Then, according to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection and Management of VAT Exemption Policy for Small-scale Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.4 of 20 19): Since 20 19 1, small-scale taxpayers have engaged in VAT taxable sales, and the total monthly sales have not exceeded 1 10,000 yuan (/kloc-0) According to the above regulations, the income from street stalls can be exempted from value-added tax as long as it does not exceed 654.38+10,000 yuan per month. If the amount exceeds 654.38+10,000 yuan, according to the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Return to Work and the Announcement on Extending the Implementation Period of the Tax Reduction and Exemption Policy for Small-scale Taxpayers, the VAT can be reduced by 1% before February 3, 2020, and enterprises and individuals in Hubei Province can continue to be exempted, but it may be next year.

3. What is the taxation method for individual industrial and commercial households?

1. Regular fixed tax: for individual industrial and commercial households with relatively small production and operation scale, there are only a few people, so it is impossible to establish complete and accurate account books. In this case, the tax authorities will conduct a reasonable tax on individual industrial and commercial households through on-the-spot investigation, and will agree with individual industrial and commercial households on the tax payment time. Here, people with a monthly income of less than 30,000 yuan are generally tax-free and do not need to declare. In addition, in some areas, the regular fixed tax has been cancelled, and it has been approved for collection.

2. Approved expropriation: under special circumstances, the approved expropriation of individual industrial and commercial households is generally stipulated by law. If the tax authorities find that individual industrial and commercial households do not meet the above-mentioned audit taxation and regular fixed taxation, then the tax authorities will verify individual industrial and commercial households and decide how much tax the tax authorities need to pay regularly. If you are bigger and stronger, you need to be audited.