I want to open a small clothing store. I don't know how to pay taxes.

To open a small clothing store, you need to pay taxes according to individual industrial and commercial households and apply for an individual business license. You need to go to the local tax bureau to pay taxes. The tax standard for individual industrial and commercial households is:

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.

: 1. Personal services provided by disabled people to the society may be exempted from business tax upon approval.

2, the disabled, the elderly and the martyr's family engaged in individual industrial and commercial households production, business income and labor remuneration income, approved by the local tax bureaus of cities and counties, giving 50%-90% personal income tax relief care.

3, individual industrial and commercial households due to serious natural disasters caused by key losses, the income from production and operation, identified by the local tax bureaus of cities and counties, can be given appropriate personal income tax relief and care within 0-3 years.

4. Laid-off workers from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries may be exempted from personal income tax 1 year upon examination and approval by the local tax authorities. Laid-off workers in urban collective enterprises can refer to the implementation.

5. Specific preferential tax policies for laid-off workers engaged in community residents' service industry:

(1) The specific content of community residents' service industry is stipulated in document Zhong Fa [1998] 10, including the following eight contents: family cleaning and sanitation service; Primary health care services; Infant care and education services; Education, training and livelihood services for disabled children; Old-age service; Patient care and transportation services for children and students (excluding taxi transportation); Contraceptive counseling; Prenatal and postnatal care advice.

(2) Business tax: The operating income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry shall be exempted from business tax for three years from the date when individuals apply for the certificate of laid-off from the local competent tax authorities and the date when individual industrial and commercial households receive the tax registration certificate.

(3) Personal income tax: those who engage in non-production and business activities such as domestic service, environmental sanitation, traffic safety and public security in the community will be exempted from personal income tax within 3 years.

(4) Urban maintenance and construction tax and education surcharge: Urban maintenance and construction tax and education surcharge shall be exempted together with business tax, and the exemption procedures shall be handled in accordance with relevant regulations.

6, retired soldiers self-employed, engaged in community service, according to the laid-off workers engaged in community service enjoy preferential tax policies. Retired soldiers shall go through the formalities of tax reduction or exemption with the local competent tax authorities on the basis of the self-employment certification materials issued by the resettlement department of retired soldiers of the local people's government.

7, engaged in self-employed dependents, from the date of receiving the tax registration certificate, shall be exempted from business tax and personal income tax for 3 years.

8. Laid-off workers who are engaged in self-employment can be exempted from the tax registration certificate (change) fee with their employment certificates, verified business licenses and ID cards.

9. All kinds of full-time ordinary schools run by individuals are approved by the education administrative department of the people's government at the prefecture level or the people's government at the same level, and approved by the state. Nurseries, kindergartens, nursing homes and marriage agencies run by individuals are exempt from business tax; The land occupied by schools, nurseries and kindergartens run by individuals shall be exempted from urban land use tax.

10. The rental income of student apartments established by individuals to provide accommodation services for college students and collect rent according to the unified charging standard of higher education system shall be exempted from business tax for three years from 2000 to the end of 2002.

1 1. If the medical service income obtained by profit-making medical institutions run by individuals is directly used to improve medical and health conditions, the business tax shall be exempted for three years from the date of obtaining the practice registration to July 2003. Their own property, land, vehicles and boats are exempt from property tax, urban land use tax and vehicle and boat use tax for three years until July 2003.

12. For other specific details, please consult the local industrial and commercial department.

References:

Baidu Encyclopedia _ Individual industrial and commercial households pay taxes