It is illegal for individuals to sell masks, because masks are also medical devices. According to national regulations, if they want to operate, they must have relevant qualifications and obtain business licenses. Therefore, ordinary people are not allowed to sell it privately. If the mask sold is genuine and the quality meets the standard, it may be suspected of illegal business operation. Selling fake masks without permission is a crime, and it is punishable by fixed-term imprisonment of not more than three years or criminal detention, and a fine of not less than 50% but not more than two times the sales amount; Whoever causes serious harm to human health shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50% but not more than two times the sales amount.

How to pay taxes on reselling masks?

The tax rate of mask sales varies according to the nature of the enterprise. For ordinary taxpayers, the sales tax rate of masks is 13%, and for small-scale enterprises it is 3%. At this stage, it is levied at 1%. In addition, if the enterprise meets the requirements of small and micro enterprises, it will be exempted within 65438+ 10,000 yuan per month or 300,000 yuan per quarter.

If the enterprise is a manufacturer of key materials for epidemic prevention and control, according to the regulations, the manufacturer of key materials for epidemic prevention and control can apply to the competent tax authorities for a full monthly refund of the VAT credit.

The incremental tax allowance mentioned in this announcement refers to the new final tax allowance compared with the end of February 2065438+2009.

To sum up, it is illegal for individuals to sell masks. The biggest problem is health, because masks are also medical devices. According to national regulations, if you want to operate, you must have relevant qualifications and obtain a business license.

Legal basis: Article 225 of the Criminal Law of People's Republic of China (PRC), in violation of state regulations, commits one of the following illegal business operations, disrupting market order, and if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times for illegal gains or confiscation of property:

(a) operating a franchise or monopoly commodity or other commodities whose operation is restricted by laws and administrative regulations without permission;

(2) buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations;

(three) without the approval of the relevant competent departments of the state, illegally engaged in securities, futures, insurance business, or illegally engaged in fund payment and settlement business;

(four) other illegal business activities that seriously disrupt the market order.