1, go to the industrial and commercial bureau for name approval;
2. Bring my identity certificate, certificate 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.
Two, with the business license, identity card, proof of business premises to the local tax authorities for tax registration certificate; With the tax registration certificate, you can receive and purchase invoices at the tax office.
Do the above two points and you can start a business.
Third, pay taxes.
You belong to the service industry, and the main tax is business tax, which is levied according to the tax verification method: (paying local tax)
First, audit collection
1, main tax: pay 5% business tax according to income. The entertainment industry is 20%.
2. Additional taxes and fees
(1) Urban construction tax shall be paid at 7% of the paid business tax (5% in county, 0/%in villages and towns);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
3. Pay personal income tax according to business income.
Second, the tax authorities that have approved the collection generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.
If the monthly income is less than 5,000 yuan, business tax, urban construction tax and education surcharge shall be exempted.
Another one:
The business address can be registered in your own home, but you must provide proof of property rights.
Your business only involves local taxes, and you don't need to go to the national tax. The business scope does not need fire registration, and the self-employed are not strict with the accounts.