I want to open a small children's photography shop. What is the cost of industrial and commercial tax? What exactly should I do? Thank you.

To open a small children's photography shop, you must declare and pay 5% business tax to the local taxation bureau, 7% urban construction tax and 3% education surcharge according to the business tax, and personal income tax is about 2%. If the business income is less than 5,000 yuan, there is no need to pay business tax, urban construction tax and education surcharge.

The tax authorities generally implement a regular quota for individual industrial and commercial households, which is to give you a month's tax payable according to the region, lot, area and equipment.