it's taxable. Opening a studio belongs to a self-employed person, and it is necessary to file tax returns with the tax authorities.

The general threshold is this. If you don't get such income, you don't have to pay tax. The range of the threshold for value-added tax is as follows:

(1) For goods, the monthly sales amount is 5,111-21,111 yuan;

(2) the monthly sales of taxable services is 5,111-21,111 yuan;

(3) for each tax payment, it is 311-511 yuan for each (daily) sales.

II. The range of business tax threshold is as follows:

(1) The monthly turnover is 5,111-21,111 yuan if the tax is paid on time;

(2) for each tax payment, the turnover per day is 311-511 yuan.

Extended information:

1. After deducting "five insurances and one gold", employees' monthly salary income exceeds 3,511 yuan, and personal income tax shall be calculated and paid.

II. Calculation of Personal Income Tax on Wages and Salaries

(1) After the monthly wage income is obtained, the basic old-age insurance, medical insurance and unemployment insurance paid by individuals and the housing accumulation fund paid according to the standards set by the provincial government are deducted, and then the expense deduction is 3,511 yuan/month (the income from overseas and the income of foreigners, overseas Chinese and compatriots from Hong Kong, Macao and Taiwan Province in China can be additionally deducted by 32,111 yuan per month).

(2) Calculation formula:

Personal income tax payable = taxable income * applicable tax rate-quick deduction

Taxable amount = salary income-3,511-"three insurances and one gold"

The new Personal Income Tax Law, which takes 3,511 yuan as the starting point to replace the previous 2,111 yuan, has been implemented.

The detailed rules for the implementation of the deduction standard from State Taxation Administration of The People's Republic of China show that, in addition to 13,511 yuan, the items to be deducted before tax also include three categories.

first, three insurances and one fund stipulated by the state, namely, endowment insurance, medical insurance, unemployment insurance and housing accumulation fund;

the second is the five kinds of subsidy fees given by the unit, namely, the one-child subsidy obtained by individuals, the child care subsidy, the local transportation fee, the book and newspaper fee and the washing fee;

Third, special allowances such as the wages of retired workers and the allowances of academicians of the two academies.

Among them, several kinds of subsidies, such as book and newspaper fees and washing fees, must be within the expense standard stipulated by Beijing Municipal Finance, so as to be tax-free. If the unit overpays, individual income tax will be paid for the excess.