The business scope of the supermarket business license is written as: the business scope of the big supermarket: daily necessities, knitwear, cultural and sports supplies, non-staple food, grain and oil, beverages, brewing, household appliances, fresh food, shoes, bedding, books, audio-visual products, clothing, etc. Business scope of small supermarkets: daily necessities, tobacco, alcohol, sugar and tea, fresh stationery, beverage seasonings, knitted textiles, etc.
Second, the annual inspection procedures
1, get the photo inspection application form;
2. Submit the documents that should be submitted;
3. Paste the inspection photos after the industrial and commercial examination is passed;
4. Immediately check the photos and get back the original and duplicate of the business license.
Three, individual industrial and commercial households tax standards
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
To sum up, for the business scope of the supermarket, he needs to meet a related regulation.