Current location - Recipe Complete Network - Catering franchise - Do tobacco and liquor stores, grocery stores and restaurants have to pay property tax?
Do tobacco and liquor stores, grocery stores and restaurants have to pay property tax?

according to different situations.

after the tax registration is completed, there will be a tax item related to your company, just check it. If your company has real estate for sale or lease, you need to pay property tax.

the canteen needs to pay taxes. According to relevant laws and regulations, paying taxes is the obligation of every citizen. Opening a canteen in rural areas is an act of selling goods and is a VAT taxpayer.

legal analysis if the flow rate is far below the minimum flow rate to ensure accuracy, there will be no output (such as vortex flowmeter) or the output signal will be cut off as a small signal (such as differential pressure flowmeter), which is unfavorable to the supplier and unfair.

in order to prevent the loss of benefits, for a specific set of thermal energy metering equipment, both the supplier and the supplier often agree that a certain flow value is "agreed lower limit flow" according to the flow measurement range and the achievable range, and it is agreed that if the actual flow is less than the agreed value, it will be charged according to the lower limit flow. The metrological administrative department of the people's government at or above the county level may set up metrological verification institutions according to needs, or authorize metrological verification institutions of other units to perform compulsory verification and other verification and testing tasks. Personnel who perform the verification and testing tasks specified in the preceding paragraph must pass the examination. This function is usually realized in the flow display instrument. The metrological administrative department of the local people's government at or above the county level shall, according to the needs of the local area, establish public standard instruments of measurement, which shall be used after passing the examination presided over by the metrological administrative department of the people's government at a higher level. Enterprises and institutions may, according to their needs, establish standards of measurement used by their own units, and the highest standards of measurement shall be used after passing the examination presided over by the metrological administrative department of the relevant people's government. The metrological verification shall be carried out on the spot in accordance with the principle of economy and rationality. Metrological verification must be carried out in accordance with the national metrological verification system table. The national metrological verification system table shall be formulated by the metrological administrative department of the State Council.

legal analysis: under normal circumstances, catering is definitely required to pay property tax. No matter whether you are engaged in business or not, when you pay property tax, you will usually pay property tax in the month of production and operation, and the place where you pay it is still directly at the tax authorities.

legal basis: article 2 of the provisional regulations of the people's Republic of China on real estate tax shall be paid by the property owners. If the property right belongs to the whole people, it shall be paid by the management unit. If the property right is issued, it shall be paid by the mortgagee. If the property owner or mortgagee is not in the location of the real estate, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or the employer. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

article 3 the property tax shall be calculated and paid according to the residual value after deducting 11% to 31% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of the real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax.