What are the procedures for opening an agricultural store? Do I have to pay taxes?

1. industrial and commercial registration registration

1. Go to the industrial and commercial bureau for name approval;

2. Bring my identity certificate, proof of the right to use the business premises and lease contract to the Industrial and Commercial Bureau to apply for registration and obtain the business license of the enterprise.

2. Bring the business license, ID card and business site certificate to the local tax office for tax registration; With the tax registration certificate and accounting qualification certificate, you can receive and purchase invoices in the tax office.

you can start business after doing the above two things.

3. Pay taxes

You belong to the service industry, and the main tax is business tax, which is levied according to the tax verification method:

1. The main tax: pay 5% business tax according to the income

2. Additional taxes

(1) Urban construction tax is paid according to 7% of the paid business tax;

(2) education surcharge is paid at 3% of the business tax paid;

(3) local education surcharge is paid at 1% of the business tax paid;

3. Pay 2% personal income tax according to the dividends distributed.

second, the tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is to say, they will give you the amount of tax payable for one month according to the region, lot, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; if the invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations.

If the monthly income is less than 5, yuan, business tax, urban construction tax and education surcharge will be exempted.

In addition:

You can register your business address in your own home, but you need to provide proof of property rights. Your business only involves local taxes, and you don't need to go to national taxes. Your business scope does not need to be registered for fire protection, and self-employed individuals are not strict about accounts.