1. Registered individual businesses and businesses need to pay taxes. The standards for paying taxes are as follows:
1、销售商品的交纳3%增值税，提供服务的交纳5%营业税。
1. Sales of goods shall pay 3% VAT and service shall pay 5% Business Tax.
2、同时按交纳的增值税和营业税之和交纳城建税、教育费附加。
2. Additional urban construction tax and education fee shall be paid at the same time according to the sum of VAT and business tax paid.
3、还有就是交纳2%左右的个人所得税了。
3. There is also about 2% personal income tax.
4、假如月收入在5000元以下的，是免征增值税或营业税，城建税、教育费附加也免征。
4. If the monthly income is less than 5,000 yuan, it is exempted from VAT or business tax, and the urban construction tax and the additional education fee are exempted.
5、核定征收的税务部门对个体工商户一般都实行定时定额方法履行；
5. Tax authorities that have approved the levy generally implement the fixed-time quota method for individual business households.
6、也就是按区域、地段、面积、设备等核定给你一个月应交交税款的额度。
6. That is to say, the amount of tax payable to you in one month is approved according to the area, location, area, equipment, etc.
7、开具发票金额小于定额的，按定额交交税收，开具发票超越定额的，超越部分按规则补缴税款。
7. If the invoice amount is less than the quota, tax shall be paid according to the quota. If the invoice amount exceeds the quota, tax shall be reimbursed according to the rules.
二、公司已营业执照记账报税相关法律：
2. Relevant laws on the accounting and tax return of a company with its business license:
1、做账是有必要的依据相关法律法规:
1. Accounting is necessary in accordance with relevant laws and regulations:
领取营业执照后十五天内要设置账本，企业有必要要有一名管帐，依据原始的收据凭据，为企业做账。不按税务局的规则时限交税申报的，情节较轻的，除补缴税款外，税务机关将对企业处以每月200元以上的罚款，假如超期更长的，将还会加收滞纳金；对于情节严重的，税务机关将更具情节严重程度，出于相应的更高金额的罚款。
In order to set up accounts within 15 days after receiving business license, it is necessary for an enterprise to have a professional account keeper to make accounts for the enterprise according to the original receipt. If the tax declaration is not filed within the time limit stipulated by the tax bureau, if the circumstances are relatively light, the tax authorities will impose a fine of more than 200 yuan per month on the enterprises in addition to the reimbursement of taxes, and if the overdue period is longer, they will also impose a late fee; if the circumstances are serious, the tax authorities will have more serious circumstances and impose a fine of higher amount accordingly.
2、报税也是有必要的依据相关法律法规:
2. Tax filing is also necessary in accordance with relevant laws and regulations:
营业执照批下来后，不论有没有挣钱，也不论有没有生意，每个月都要依据运营状况做账然后依据账本向税务局做税务的申报。连续3个月不到税务挂号机关交税申报的，税务挂号机关将对该企业的税务挂号证给于刊出的处理。当税务挂号证被税务局刊出之后将不可能再被恢复，也就是说，企业的一切证照都会由于税务挂号证的刊出而相继报废。
After the business license is approved, no matter whether it is earning money or not, or whether it is doing business, it is necessary to make a monthly account according to the operation status and then make a tax declaration to the tax bureau according to the account book. If the tax registration authority fails to file the tax declaration for three consecutive months, the tax registration authority will issue the tax registration certificate to the enterprise for processing. When the tax registration certificate is published by the tax bureau, it will be impossible to restore it. That is to say, all the certificates of enterprises will be discarded one after another because of the publication of the tax registration certificate.
税务挂号证的刊出而未获得税务挂号机关的赞同刊出通知书，那么，即使向各个发证机关请求刊出，公司的其他一切证件都不能请求刊出而相继报废。公司一切股东的身份证信息将被相关挂号机关收录，进入黑名单。对今后的贷款、再次投资创业、出国等都将受到影响。
If the tax registration certificate is published without the approval of the tax registration organ and the notice is published, then, even if it is requested to be published by the various issuing organs, all other documents of the company can not be requested to be published and scrapped one after another. The identity card information of all shareholders of the company will be collected by the relevant registration authorities and blacklisted. It will affect future loans, re-investment and entrepreneurship, and going abroad.
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