you have to pay taxes to open a breakfast shop.

small restaurants need to pay taxes. Units and individuals engaged in the catering industry are taxpayers of value-added tax and shall pay value-added tax in accordance with the law. The collection rate of small-scale taxpayers' value-added tax is 3%, and the calculation formula of tax payable is: tax payable = sales volume * collection rate.

The specific conditions for paying taxes are as follows:

1. Taxpayers who are engaged in the production of goods or provide processing and repair (hereinafter referred to as taxable services), and taxpayers who are mainly engaged in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, with taxable sales of more than 1 million yuan;

2. Taxpayers engaged in the wholesale or retail of goods have taxable sales of more than 1.8 million yuan. Small-scale enterprises that have registered for tax, and whose sales amount of VAT payable does not reach the quantitative standard specified in the preceding paragraph, have sound accounting, and can accurately calculate the output tax, input tax and taxable amount according to the requirements of the accounting system and tax authorities, may apply to the competent national tax authorities for the identification procedures of general VAT taxpayers.

The process of tax payment is as follows:

1. After receiving the business license, the taxpayer applies to the competent tax authorities for tax registration according to regulations, and the tax authorities will issue a tax registration certificate;

2. After handling the tax registration, the taxpayer shall determine the competent tax leader, accountant and tax collector. Purchase and use invoices in accordance with the provisions of the invoice management system;

3. Taxpayers shall file tax returns with the competent tax authorities on schedule, and submit relevant statements and materials as required;

4. Taxpayers conduct self-inspection of tax payment according to the requirements of the tax authorities, and are obliged to accept regular or irregular inspections by the tax authorities.

to sum up, individuals who open breakfast shops are taxpayers of value-added tax and need to pay value-added tax.

legal basis:

article 2 of the tax administration law of the people's Republic of China

this law is applicable to the collection and administration of various taxes collected by tax authorities according to law.

Article 3

The levying and ceasing of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.