According to the relevant regulations of the state, chess rooms and gyms belong to the cultural and sports industries, and business tax and business tax surcharge are levied, including urban construction tax, education surcharge and local education surcharge. In addition, property tax and land use tax should also be paid. If there are sales activities such as drinks and fruits at the same time, the sales activities can be accounted separately and the value-added tax can be levied.

According to the Notice on the Scope of Business Tax Collection for Entertainment Industry (Caishui [] No.7), business tax is levied on chess rooms, gyms and other projects at the rate of%.

Article 12 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the value-added tax collection rate of small-scale taxpayers is%.

Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that taxpayers engaged in taxable activities and goods or non-taxable services shall separately account for the turnover of taxable activities and the sales of goods or non-taxable services, and the turnover of taxable activities shall be subject to business tax, while the sales of goods or non-taxable services shall not be subject to business tax; If they are not accounted for separately, the turnover of taxable activities shall be approved by the competent tax authorities.

Do I need a business license to open a chess room?

Need a business license.

At least, you need to apply for Adu's business license and tax registration certificate. Personally, I suggest you apply for a business license for self-employment.

Because hands are simple and convenient.

After finding the store, don't rush to sign the contract.

Ask the landlord for a copy of the real estate license first.

See if the house in the storefront is used for "business" or "business".

It's best to go to the industrial and commercial department in person and ask if this store can apply for a business license.

Because it is very troublesome to apply for a business license for a residential building, there is no need for "changing residence to business" procedures.

If the landlord doesn't trust to make a copy for you, you'd better go to the industrial and commercial department to ask the landlord for advice. )

And then you got your license,

The materials required to apply for the business license of individual business include: the original and photocopy of the ID card, the site certification document of the store (copy of the real estate license or land certificate), the original and photocopy of the lease contract, and the photo of the certificate.

If you don't know where to get a business license in the industrial and commercial bureau or the industrial and commercial office, or the administrative service center, you can ask the owner of the shop next to you.

Attention!

At present, it doesn't cost anything to apply for the business license of individual industrial and commercial households! ! !

Because according to the requirements of the Notice on Announcing the Cancellation and Exemption of Some Administrative Fees jointly issued by the Ministry of Finance and the National Development and Reform Commission, the industrial and commercial registration department will waive the enterprise registration fee (including industrial and commercial registration fee, change registration fee, annual inspection fee, replacement (replacement) certificate, license and photocopy fee) and individual industrial and commercial registration fee (including industrial and commercial registration fee, change registration fee and replacement business fee) from 20 14.

Get the business license and go to the local tax and national tax department to apply for the tax registration certificate within the day after tomorrow.

The required materials are: original and photocopy of business license, original and photocopy of lease contract, original and photocopy of ID card.

To sum up, chess rooms and gyms belong to the category of culture and sports, and their tax requirements are naturally carried out in accordance with this category. How to pay taxes in chess room and gym? This point must be clear to everyone by now. If you want to know more about accounting, our website is definitely your best choice. Join us.