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问题	开小工作室需要交税吗
释义	法律分析: 开小工作室需要交税。在我国境内从事生产经营活动的单位或者个人应当依照法律规定缴纳税款，小工作室销售货物或者加工、修理修配劳务，销售服务、无形资产、不动产以及进口货物的，为增值税的纳税人。法律依据:《《中华人民共和国增值税暂行条例》》第十一条小规模纳税人发生应税销售行为，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。应纳税额计算公式: 应纳税额＝销售额×征收率小规模纳税人的标准由国务院财政、税务主管部门规定。
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