How to pay taxes when providing printing services and selling photographic equipment?

Hello, I run a small photography shop, which provides photographic printing services for guests and also sells photographic equipment. How should my photography shop pay taxes?

Professional answer

Photography shops that provide washing services and sell photographic equipment are part-time activities. According to Article 7 of the Detailed Rules for the Implementation of China's Provisional Regulations on Value-added Tax, taxpayers engaged in non-VAT taxable items shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items. If it is not accounted for separately, the sale of goods or taxable services shall be approved by the competent tax authorities. Therefore, if the photography shop can separately calculate the sales of photographic equipment and the turnover of developing photographic services, it will pay VAT and business tax respectively. If it cannot be accounted for separately, the competent tax authorities of the state and local taxes shall separately verify the sales of photographic equipment and the turnover of developing photographic services, and levy value-added tax and business tax respectively.