What are the tax-free conditions for opening a cigarette hotel?

Preferential policies below 300,000 yuan are exempt from value-added tax.

Whether registered individual industrial and commercial households or companies pay VAT, urban maintenance and construction tax, education surcharge and local education surcharge according to regulations, they can enjoy preferential policies of quarterly sales of less than 300,000 yuan and exemption from VAT.

Individual industrial and commercial households can implement the approved tax collection policy, do not need to set up accounts, and the boss knows how much money to earn. The company will fail, and it needs to set up accounts as required. It is not practical to open a cigarette hotel and find an accounting agent to keep accounts, and it is not practical to do accounting for hundreds of dollars a month.

Individual industrial and commercial households also need to pay personal income tax, but our tobacco hotel is too small to be exempted. Registered companies have to pay enterprise income tax and implement the policy of audit collection, which cannot be exempted from tax.