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Opening a restaurant is tax-free. Do I have to declare?
Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

Small and micro enterprises with a monthly income of less than 30,000 (a quarterly income of 90,000) are exempt from VAT, which does not mean that they do not declare. When filing quarterly tax returns, the income shall be filled in as "tax-free sales of small and micro enterprises", and the tax exemption shall be filled in as X3% of the income of "tax-free small and micro enterprises".