apply for hygiene license and business license, and then apply for tax registration.
individual industrial and commercial households are generally approved for expropriation, mainly based on factors such as business area, number of employees and location. Pay business tax (5%), urban construction tax (1% business tax) and education surcharge (7% business tax) according to the approved turnover. Personal income tax = taxable income * tax rate-quick deduction
(taxable income = approved turnover * taxable income rate)
The tax rate table is as follows:
series, annual taxable income, tax rate (%)
1, over 5,111 yuan, over 5,111 yuan to 11,111 yuan. 21
4. The part exceeding 31,111 yuan to 51,111 yuan, 31
5. The part exceeding 51,111 yuan, and 35
Note: The annual taxable income mentioned in this table refers to the balance after deducting costs, expenses and losses from the total income in each tax year.
quick deduction tax rate table
series, annual taxable income, applicable tax rate (%), quick deduction less than 1,5,111 yuan, 5,1
2,5,111 yuan to 11,111 yuan, 11,251
3,11,111 yuan to 31. 4 251
5,51,111 yuan or more, 35,6 751
Note: The annual taxable income mentioned in this table refers to the balance after deducting costs, expenses and losses from the total income of each tax year.
if the quick deduction method is used to calculate the tax payable, the formula for calculating the tax payable is: tax payable = taxable income × applicable tax rate-quick deduction.