How to pay taxes when opening a store in a township? Understand the entire process of tax payment in one article
In recent years, with the advancement of the rural revitalization strategy, more and more entrepreneurs have chosen to open stores in towns and villages. However, township entrepreneurs often face confusion on tax issues. This article will combine the hot topics on the Internet in the past 10 days (such as "tax incentives for individual industrial and commercial households" and "township entrepreneurship policies", etc.) to systematically sort out the key points of tax payment for opening stores in towns and villages to help entrepreneurs operate in compliance.
1. The main types of taxes that need to be paid when opening a store in a township
Depending on the type and scale of operations, individual industrial and commercial households in townships or small and micro enterprises usually involve the following taxes:
| tax type | Applicable scenarios | Tax rate/standard |
|---|---|---|
| value added tax | Goods sales and service income | Small-scale taxpayers: 3% (reduced by 1% in 2023) General taxpayers: 6%-13% |
| personal income tax | Business income of individual industrial and commercial households | 5%-35% excess progressive tax rate |
| Urban construction tax and education surcharge | Additional levy after payment of VAT | Urban construction tax: 7% (5% for towns and villages) Education surcharge: 3% |
| stamp duty | Sign contracts, account books, etc. | 0.03%-0.1% |
2. Summary of township tax preferential policies (latest in 2023)
Among recent popular policies, the following discounts are particularly important to township entrepreneurs:
| Policy name | Discount content | Applicable conditions |
|---|---|---|
| VAT exemption for small-scale taxpayers | Monthly sales ≤ 100,000 yuan are exempt from tax | January 2023-December 2027 |
| Individual industrial and commercial household income tax halved | Annual taxable income ≤ 1 million yuan is reduced by half | January 2023-December 2024 |
| Special subsidies for rural revitalization | Opening subsidy up to 30,000 yuan | Must comply with local industry directory |
3. Practical steps for opening a store in a township and paying taxes
1.tax registration: Within 30 days of opening, go to the township tax office with your business license to register and receive a tax UKey.
2.Approved tax types: Tax personnel determine tax types and declaration methods (such as regular fixed quotas or audit collection) based on the business scope.
3.Declaration and payment:
4.Keep the voucher: Keep purchase invoices, expense documents, etc. for future reference. Duty-free merchants are also required to complete zero declarations.
4. Frequently Asked Questions
Q: What should I do if I open a store in a township without an accountant?
A: You can entrust a township accounting agency (annual fee is about 2,000-4,000 yuan), or use self-service tools such as the "Natural Person Electronic Taxation Bureau".
Q: Do I need to pay tax when setting up a stall at the market?
A: Temporary vendors are usually exempt from tax, but fixed stalls need to apply for a license and declare.
5. Expert advice
1. Take the initiative to consult the township finance office. Some areas have additional exemptions and exemptions for the sales of agricultural and sideline products;
2. Join a local cooperative to enjoy the convenience of centralized invoicing;
3. Regularly follow the “State Administration of Taxation” official account to obtain the latest policies.
Although there is less tax pressure for entrepreneurship in townships, compliance declaration is still the basis for long-term operation. It is recommended that entrepreneurs make reasonable use of policy dividends based on their own circumstances to achieve steady development.
check the details
check the details
en
