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Do I have to pay tax on my business license?
You don't have to pay taxes if you don't open a shop with a business license. Business license is a certificate issued by the administrative department for industry and commerce to industrial and commercial enterprises and individual operators to engage in certain production and business activities. Its format shall be uniformly stipulated by the State Administration for Industry and Commerce. The registered items include: name, address, person in charge, amount of funds, economic composition, business scope, business mode, number of employees, business period, etc. Business licenses are divided into originals and duplicates, which have the same legal effect. The original shall be placed in a prominent position in the company's domicile or business premises, and the business license shall not be forged, altered, leased, lent or transferred. Doing business requires paying taxes according to law. Individual industrial and commercial households pay taxes, which means that individual industrial and commercial households should establish accounts correctly and accurately in accordance with the provisions of the tax authorities. Individual industrial and commercial households with complete reconciliation vouchers and accurate accounting shall be taxed by the tax authorities. For individual industrial and commercial households with small production and operation scale and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis. Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.

legal ground

Article 33 of the Detailed Rules for the Implementation of the Regulations on the Administration of Registration of Enterprise Legal Persons in People's Republic of China (PRC): The registration authority shall examine the documents, certificates, registration applications, registration books and other relevant documents submitted by the applicant, and issue the following licenses after approval:

(a) to meet the conditions of an enterprise as a legal person, issue a Business License for an Enterprise as a Legal Person;

(2) issue business licenses to enterprises and business units that do not have the qualifications of enterprise legal persons but have operating conditions. The registration authority shall separately prepare the registration number, indicate it on the certificate issued, and record it in the registration file.

Legal basis: Article 2 of the Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households.

The term "quota collection for individual industrial and commercial households" as mentioned in these Measures refers to a tax collection method in which the tax authorities, in accordance with the provisions of laws, administrative regulations and these Measures, verify the taxable business amount (including business quantity) or income (hereinafter referred to as quota) of individual industrial and commercial households in a certain business place, a certain business period and a certain business scope, and use this as a tax basis to determine their taxable amount.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.