Do photography studios without physical stores have to pay taxes?

Photography studios without physical stores should also pay taxes according to their taxes, that is, the tax authorities should collect taxes according to relevant laws and regulations. Those who do not meet the tax payment conditions do not need to pay taxes.

According to the provisions of Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Management, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Extended data:

"People's Republic of China (PRC) tax collection and management law" Article 35 If a taxpayer is under any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.

Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law