for the right to operate, the use of the right to operate needs to comply with a relevant regulation. When we use the right to operate, we should pay taxes according to a corresponding regulation, and when we pay taxes, we should clearly distinguish what taxes we need to pay. Next, I will bring you the detailed knowledge of what taxes should be paid for franchise, hoping to help you.

1. What taxes do franchises need to pay? What taxes do franchisees need to pay? Value-added tax should be levied on goods sold. In commercial franchising, the phenomenon that franchisees sell equipment and goods to franchisees should be regarded as the behavior of selling goods among different taxpayers. Regardless of whether franchise expenses are included in sales revenue, a clear and unified tax policy should be adopted and included in the scope of value-added tax collection. Business tax should be levied on equipment leasing. Commercial franchising involves the use of professional equipment. Some franchisees sign equipment lease agreements with franchisees instead of selling equipment, so as to reduce the cost for franchisees to start franchised stores. According to the current tax policy, business tax should be levied on the franchisor's behavior of collecting rent from the franchisee. Franchise deposit should be paid in advance. In order to ensure the realization of the intention of commercial franchise, the franchisor will charge the franchisee a deposit. The fees charged by the franchisor and the franchisee before concluding the franchise contract, including the franchise deposit, can be uniformly included in the scope of business tax collection according to the applicable tax items of franchise. The time when the business tax obligation occurs is the day when the deposit money is received or the evidence for claiming these money is obtained. If the franchisor returns the deposit and directly deducts the current operating income, the franchisor shall be allowed to deduct it from the current turnover when collecting the business tax. It is a common practice in the field of commercial franchising that the franchisor should collect the publicity expenses from the franchisee. The author believes that this part of the fees should be included in the franchise fees charged by franchisers, and business tax should be levied in accordance with the relevant provisions of business tax. If we consider the independent investment and legal relationship between the franchisor and the franchisee, and think that the promotion and publicity expenses charged by the franchisor to the franchisee belong to the income with advertising nature, referring to the current business tax collection principle, we can allow the franchisor to deduct the advertising fees paid to other advertising companies or publishers from all the promotion and publicity expenses, and take the balance as the business tax taxable turnover.

second, what is the concept of franchise? The definition of franchise in China's Regulations on the Administration of Commercial Franchise is: commercial franchise refers to the business activities of an enterprise with registered trademarks, corporate logos, patents, proprietary technologies and other business resources, which are licensed to other operators in the form of contracts (hereinafter referred to as franchisees, franchisees operate under a unified business model according to the contract and pay franchise fees to franchisees). This explanation expresses the legal characteristics of franchise: first, franchise is a contractual relationship between franchisor and franchisee; Second, the franchisor will allow the franchisee to use his own trade name and/or trademark and/or service mark business know-how, business and technical methods and other industrial intellectual property rights; Third, the franchisee invests in its own business and owns its business; Fourth, the franchisee needs to pay the fees to the franchisor.

3. What are the forms of franchise? 1. Authorized by government agencies, specific enterprises are allowed to use public property or enjoy the right to operate a franchise business in a certain area, such as allowing airlines to use state-owned airport facilities to operate passenger and freight services on routes specified by the government; 2. An enterprise grants another enterprise the exclusive right to use its trademark, trade name, patent right and proprietary technology for a limited period or permanently, and engages in business activities under the unified business model of the franchisor in accordance with the provisions of the contract, and pays corresponding fees to the franchisor. Practice form of franchise 1. General franchise, that is, the head office grants franchise rights to franchisees, and franchisees use these franchises to operate; 2. Entrust franchise, that is, the head office sells the franchise to an agent, who is responsible for the franchise award in a certain area; 3. Develop franchise chains, that is, franchisees have purchased franchises from the head office, and at the same time, they have also purchased franchises to establish several branches in an area. If the business needs to build branches in the future, it is not necessary to apply to the head office again. 4. Ownership cooperation franchise, that is, the head office and franchisees are joint ventures, and * * * hold shares in the branches; 5. Distribution franchise. The head office not only grants franchisees franchise, but also grants them the right to set up wholesale warehouses to supply and distribute goods to other franchisees. China is divided into two types of franchise rights, one is authorized by government agencies, and generally franchise rights are not transferable; The other kind is the franchise obtained by the enterprise through application, which is generally transferable, but it needs to be filed. The above is the relevant content about what taxes should be paid for franchise rights. The payment of taxes is a very important issue, which can not cause tax evasion.