The taxes to be paid are:
1. Individual industrial and commercial households pay 3% value-added tax for goods sold and 5% business tax 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. Under specific circumstances, the tax amount of individual industrial and commercial households should also be determined according to the actual turnover. If you don't know the relevant information, you can consult the local tax authorities.
Procedures for handling business licenses
The original and duplicate of the business license have the same legal effect, and there is no difference in essence. If there is a difference, it is only a form of representation. In terms of use, it was originally "must be hung" in an obvious place in the business premises, otherwise it may be fined for not hanging the license; Copies are generally used for going out to handle business, such as handling bank account opening license, enterprise organization code certificate, tax registration certificate, signing contract, etc. The new version of the business license will print the national emblem, border, title (business license), website of the national enterprise credit information publicity system, official seal of the registration authority, year, month and day, producer of the State Administration of Market Supervision, etc. , unified social credit code and number, name and content of recorded items, two-dimensional code and other contents, of which a copy will be accompanied by annual report tips.
The first step is to approve the name.
Time: 1-3 working days
Operation: After determining the company type, name, registered capital, shareholders and contribution ratio, you can submit an application for name verification on-site or online at the Industrial and Commercial Bureau.
Results: The name was approved, but it needs to be re-approved if it failed.
The second step is to submit the information.
Time: 5- 15 working days
After approval, confirm the address information, senior management information and business scope, and submit the pre-application online. After the online pre-trial is passed, submit the application materials to the industrial and commercial bureau according to the appointment time.
Results: The notice of establishment registration was received.
The third step is to obtain the certificate.
Time: date of appointment
Operation: Bring the Notice of Approval of Establishment Registration and the original ID card of the manager to the Industrial and Commercial Bureau to obtain the original and duplicate of the business license.
Result: Get the business license.
There are clear provisions in the law on the procedures for handling business licenses. Individuals need to apply for a business license to set up a company or enterprise, and they are not taxed when doing so. However, after the operation, if the turnover reaches the tax payment standard stipulated by the state, and it is necessary to pay taxes, you can register and file tax returns with the tax authorities within the prescribed time according to the prescribed procedures.
Legal basis:
Article 15 of the Law of People's Republic of China (PRC) on Tax Collection and Management (revised 20 15) stipulates that:
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.
Article 17 of the Law of People's Republic of China (PRC) on Tax Collection and Management (revised 20 15) stipulates that:
Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.
Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.
When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.