How should I pay taxes when opening a restaurant?

It is the duty of citizens to pay taxes according to law, and self-employed catering workers should also pay taxes according to law. Like other companies and enterprises, catering self-employed households also need certain processes and requirements to pay taxes. In this issue of catering knowledge tree, we will learn about the tax payment process of catering self-employed businesses with you.

Many catering bosses feel that they are operating on a shoestring, and taxes have little to do with them. They feel that they earn so little every month that they can't meet the tax standard. In fact, it is the obligation of citizens to pay taxes according to law, and self-employed catering businesses also have the process of paying taxes. If they neglect to file tax returns for a period of time, they are likely to be punished for not filing tax returns in time.

I. Audit Collection and Regular Quota Collection

The tax collection methods of individual catering merchants are generally divided into two types: audit collection and regular quota collection.

1, regular fixed collection

Regular quota collection refers to a tax collection method in which the tax authorities directly verify the tax payable according to the production and operation of taxpayers and collect taxes by stages according to the provisions of the tax law.

Regular and fixed collection of individual industrial and commercial households refers to a collection method in which the tax authorities verify the taxable business amount (including business quantity) or income of individual industrial and commercial households in a certain business place, a certain business period and a certain business scope according to laws and administrative regulations, and determine their taxable amount on this basis.

Self-employed regular quota collection scope:

Remarks: In some areas, the fixed-term collection method will be terminated from 20 19 10. Please consult the local tax authorities for details.

2. Audit collection

Audit collection refers to a tax collection method in which taxpayers declare taxable income or taxable income and tax amount to the tax authorities according to their own financial statements or operating results within a specified period of time, submit relevant account books to the tax machine, fill in the tax return form after being audited by the tax authorities, and pay taxes at designated banks.

Self-employed audit collection scope includes:

Second, the tax registration process of restaurants

Tax registration, also called tax registration. At the same time, the tax authorities implement a statutory registration management system for taxpayers' business opening, change, closure and changes in production and business scope. Taxpayers engaged in production and operation approved by the State Administration for Industry and Commerce must apply to the tax authorities for tax registration within 30 days from the date of obtaining the business license.

1, handling place

The specific channels shall be confirmed by the provincial tax authorities.

2. Information required for tax registration

3. Fill in the form

4. Processing time limit

If the information is complete, conforms to the statutory form and the content is complete, the tax authorities shall settle it immediately after accepting it. (The specific processing time shall be subject to the procedures of the local tax authorities. )

5. Processing results

Tax authorities issue tax registration certificates (originals and duplicates) or temporary tax registration certificates (originals and duplicates).

Third, food and beverage outlets declare tax payment

1. Set account book

It means that as long as you get a business license, whether you start business or not, you should start to set up account books and prepare tax returns within 15 days.

There are many ways to establish an account, as follows:

If the self-employed individuals who meet the conditions for establishing accounts do not establish accounts, the tax authorities will approve the collection of taxes, which may have adverse consequences for the self-employed, that is, fines.

2. Registration of individual income tax and value-added tax.

There are two main types of taxes that individual industrial and commercial households and owners need to pay:

Because individual industrial and commercial households themselves do not pay personal income tax.

(1) Personal income tax

Individual industrial and commercial households in the production and business activities, should be accounted for production and business expenses and personal and family expenses. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted.

Losses may be carried forward to the next year and made up by the production and operation income of the next year, but the longest carrying-forward period shall not exceed five years.

(2) VAT declaration

① VAT general taxpayer registration

If the taxpayer's annual value-added tax sales exceed the prescribed standard of 5 million yuan within the continuous operation period of no more than 12 months (or 4 quarters), except in special circumstances, it shall go through the registration procedures for general taxpayers with the local competent tax authorities within 15 days after the end of the reporting period of the month (or quarter) in which the annual taxable sales exceed the prescribed standard.

Taxpayers whose annual value-added tax sales do not exceed the prescribed standard of 5 million yuan, have sound accounting and can provide accurate tax payment information may register with the competent tax authorities where the institution is located.