Retail is a business, and VAT is paid at the national tax, with a small-scale taxpayer levy rate of 3% and a general taxpayer tax rate of 17%.

the restaurant pays taxes according to the service business tax, with the tax rate of 5%.

in addition, it is necessary to pay urban construction tax and education surcharge in local tax according to the payable value-added tax and business tax, and pay personal income tax or enterprise income tax by economic nature.

if you are a self-employed, the tax authorities will generally approve the quota and collect it according to the quota. VAT and business tax will not be paid if they fail to reach the threshold. If it is a large-scale self-employed or enterprise, it is necessary to establish its own accounts and implement audit collection.