food stores belong to the category of value-added tax.

according to the spirit of the document "Management Measures for Regular Quota Collection of Individual Industrial and Commercial Households" in State Taxation Administration of The People's Republic of China, the applicable taxes and tax rates of the regular quota collection method are as follows:

1. According to the Provisional Regulations of the People's Republic of China on Value-added Tax, the value-added tax collection rate of small-scale taxpayers will be 3% as of October 1, 2119.

VAT is calculated and paid according to the tax-free sales at the rate of 3%,

tax-free sales = tax-included sales ÷(1+ tax rate)

VAT payable = tax-free sales ×3%

For example. Your price tag of a commodity is 1131, and the sales excluding tax =1131÷(1+3%)=1111 yuan. Value-added tax payable =1111×3%=31 yuan

Value-added tax is levied by national tax

The following taxes are levied by local tax:

2. Urban maintenance and construction tax is calculated and paid according to the value-added tax rate of 7%; (collected by local tax).

3. The surcharge for education is calculated and paid according to the value-added tax at the rate of 3%, which is levied by local tax.

4. Individual income tax is taxable income according to the income from production and operation of individual industrial and commercial households, and the balance after deducting costs, expenses and losses from the total income of each tax year. An excessive progressive tax rate of 5% to 35% is applicable.

However, the self-employed generally adopt the method of levy, and the levy rate is generally between 1% and 3%, generally around 2%. Collected by local tax.

as for how much tax to pay, it depends on your sales. The general tax bureau will conduct on-the-spot investigation, and its business area, business location and business capacity will be used as the reference for tax assessment to determine the quota, and a "Notice of Approved Quota" will be issued to you. Its contents are the four points I mentioned earlier, except to inform you of the approved sales volume and payment deadline.

It is worth reminding you that the current Provisional Regulations on Value-added Tax stipulates the threshold, and the monthly sales of goods is 2,111-5,111 yuan; The details shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Zhejiang province stipulates that the monthly sales amount is less than 5111 yuan at the threshold of value-added tax, and no tax is levied. More than 5111 yuan is fully taxed.

if your (sales) does not exceed 5,111 yuan per month, when the tax authorities verify the quota, you must provide enough evidence to explain the real situation of its production and operation, so that the tax authorities can verify that your quota is not up to the threshold according to the verification procedures. The tax authorities will deliver the Notice of Not Reaching the Threshold to you in written form for the fixed-term households that have not reached the threshold. If the tax authorities have not issued the Notice of Not Reaching the Threshold, even if you really don't reach 5,111 yuan, you have to pay taxes according to the contents of the Notice of Approved Quota of the tax authorities. Therefore, this article is very critical for you.