Opening a food store belongs to individual industrial and commercial households;

1. 4% value-added tax is paid for goods sold and 5% business tax is paid for services provided.

2. At the same time, pay 7% urban construction tax and 3% education surcharge according to the sum of the paid value-added tax and business tax.

3. There is also the personal income tax of about 2%.

4. If the monthly income is less than 5,111 yuan, it is exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.

5. Generally, the tax authorities implement the method of regular quota for individual industrial and commercial households, which means that you will be given the amount of tax payable for one month according to the region, lot, area and equipment.

individual industrial and commercial households refer to citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the regulations on individual industrial and commercial households. Article 2, paragraph 1, of the Regulations on Individual Industrial and Commercial Households stipulates: "Citizens who have the ability to operate are individual industrial and commercial households registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance." Extended information:

III) Business Tax Payable

Enterprises should set up a detailed account of Business Tax Payable under the account of Taxes Payable to calculate the occurrence and payment of business tax payable. The credit of this subject registers the payable business tax, the debit registers the paid business tax, and the credit balance at the end of the period is the unpaid business tax.

according to the turnover and the applicable tax rate, the enterprise calculates the business tax payable, debits the subject of "business tax and surcharges" and credits the subject of "tax payable-business tax payable"; When an enterprise sells real estate, it calculates the business tax payable, debits such subjects as "fixed assets clearing" and credits the subject of "taxes payable-business tax payable"; When the business tax is actually paid, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit".

Guo shui Fa [1993]149 "Notes on Business Tax Items (Trial Draft)" stipulates: "The catering industry refers to the business of providing catering services to customers by providing catering and catering places at the same time."

Guangdong Local Taxation Bureau [1995] No.171 "Reply of Guangdong Local Taxation Bureau on Levying Business Tax on Cakes and Mooncakes Supplied to Customers in Catering Industry" stipulates: "All businesses that provide catering services to customers by providing catering and eating places at the same time shall collect business tax in full." Baidu encyclopedia-taxes and fees