1. Sales of goods need to pay 3% VAT;

2. 5% business tax shall be paid for providing services;

3. Pay urban construction tax and education surcharge;

4. Pay personal income tax at a rate of about 2%;

5. Those whose monthly income is less than 5, yuan shall be exempted from relevant taxes and fees;

6. The tax authorities may implement a regular quota system for individual industrial and commercial households to determine the amount of tax payable each month.

Calculation method of tax types:

1. Calculation method of value-added tax: Value-added tax is a tax levied on the value-added amount of goods or services, and the calculation formula is sales multiplied by the applicable tax rate;

2. personal income tax calculation method: personal income tax is a tax levied on personal income, and the calculation formula is the taxable income multiplied by the applicable tax rate MINUS the quick deduction;

3. calculation method of enterprise income tax: enterprise income tax is a tax levied on enterprise profits, and the calculation formula is the taxable income multiplied by the applicable tax rate;

4. calculation method of urban maintenance and construction tax: urban maintenance and construction tax is levied based on the taxable amount of value-added tax, consumption tax and business tax, and the calculation formula is that the taxable amount is multiplied by the applicable tax rate.

5. calculation method of education surcharge: education surcharge is levied based on the taxable amount of value-added tax, consumption tax and business tax, and the calculation formula is that the taxable amount is multiplied by the applicable tax rate.

6. calculation method of local education surcharge: local education surcharge is levied based on the taxable amount of value-added tax, consumption tax and business tax, and the calculation formula is the taxable amount multiplied by the applicable tax rate.

to sum up, the taxes that need to be paid to open a clothing store include 3% value-added tax, 5% business tax, urban construction tax and education surcharge, and about 2% personal income tax. At the same time, the monthly income below 5, yuan is tax-free, and the tax authorities may also adopt a fixed tax method for individual industrial and commercial households.

Legal basis:

Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection

Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) shall, within 3 days from the date of obtaining the business license, submit the relevant certificates to the tax authorities. The tax authorities shall register and issue tax registration certificates on the day they receive the declaration. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 25

Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of tax returns determined by the tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.

individual income tax law of the people's Republic of China

article 2

individual income tax shall be paid for the following items: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Trademark Law of the People's Republic of China

Article 22

An applicant for trademark registration shall fill in the category and name of the goods using the trademark according to the prescribed commodity classification table and file a registration application.

article 28

the trademark office shall, within nine months from the date of receiving the application documents for trademark registration, complete the examination of the trademark, and if it meets the relevant provisions of this law, make a preliminary examination and announcement.

article 33

within three months from the date of the announcement of the preliminary examination and approval, the prior obligee or interested party considers that the trademark violates the provisions of paragraphs 2 and 3 of article 13, article 15, paragraph 1 of article 16, article 3, article 31 and article 32 of this law, or anyone thinks that it violates articles 4, 1, 11 and 12 of this law. If there is no objection at the expiration of the announcement period, the registration shall be approved, a trademark registration certificate shall be issued and an announcement shall be made.

article 72

those who apply for trademark registration and handle other trademark matters shall pay fees, and the specific fees shall be determined separately.