If it is a small-scale taxpayer, it is necessary to pay the value-added tax at 3% = 3000/(1+0.03) × 0.03 = 87.37 yuan, and also pay the value-added tax. Bring business license and tax registration certificate, ID card, money, official seal, etc. , or take more, save two trips.
Small-scale taxpayers refer to taxpayers engaged in the production of goods or providing taxable services, whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales), and also engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).