To put it simply, according to the newly revised Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Determination of General VAT Taxpayers (Guo Shui Han [2008]1079), taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production or taxable services, engaged in the wholesale or retail of goods, pay VAT annually. Taxpayers engaged in the wholesale or retail of goods with annual taxable sales below 800,000 yuan are small-scale taxpayers.
Those who exceed the above standards must apply for recognition as general taxpayers. Those who do not apply to be recognized as ordinary taxpayers shall be levied at the applicable tax rate (most of them are 17%). Among them, the self-employed individuals who regularly collect fixed amount shall cancel the method of regular fixed amount collection and collect according to the examination, and shall not deduct the input tax.
If you want to open it now, you can only open it at the tax office.
2. What kinds of taxes are popular in China?
Eighteen taxes in five categories
Category I income tax: enterprise income tax and individual income tax.
The more taxpayers earn, the more countries collect, which is fair, so many developed countries take income tax as the main body of taxation. However, the calculation of income tax is more troublesome and the cost of taxation is higher. For example, enterprise income tax, it is very troublesome for accountants to adjust accounting profits to taxable income and then multiply it by tax rate, and it is not easy for tax authorities to supervise. Personal income tax payers are very scattered and difficult to collect. Therefore, income tax has not occupied a major position in China, and it should be an important direction for future development.
The second kind of turnover tax: value-added tax, consumption tax, business tax (increased by business tax) and customs duties.
In many developing countries, such as China, due to various reasons, most enterprises have little book profits and the cost of collecting income tax is high. Therefore, the tax authorities thought of another link, that is, when goods and services flow (mainly sales), taxation is imposed. Taxpayers usually generate income in this link. When collecting taxes, taxpayers will not have no money to pay. On the other hand, the circulation of goods or services is easy to check, and sales of goods and services must be invoiced for supervision. Therefore, considering the priority of efficiency, turnover tax is the main tax in China.
The third kind of property tax: property tax, deed tax and vehicle and vessel use tax.
Taxpayers who own real estate generally have a strong ability to pay taxes. In addition, the state should naturally charge some fees to help taxpayers protect their property. Property tax is the oldest tax. Appropriate collection of property tax can not only meet the needs of * * *, but also benefit social equity. However, excessive collection will discourage the rich from creating wealth, which is not conducive to economic development. At present, the proportion of property tax in China is not large.
3. What are the common tax knowledge that taxpayers must know?
First, whether there is any business that needs to be declared. If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
Second, tax filing is not tax filing, and the monthly operation must not be forgotten. Tax returns are data submitted by tax-controlled equipment or non-tax-controlled electronic equipment. If it is not submitted on time, according to Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC), a maximum fine of 6,543,800 yuan can be imposed. Three, although small enterprises can apply for "ordinary people", but the successful application can not cancel the small-scale enterprises are not equal to "small-scale taxpayers" in terms of taxation.
According to the relevant regulations, even if the sales volume does not meet the prescribed standards, as long as the two conditions of sound accounting and fixed business premises are met, you can obtain the qualification of general taxpayer after application, and you can also issue special invoices for value-added tax by yourself. Article 33 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax "Unless otherwise stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), once a taxpayer is recognized as a general taxpayer, it may not be converted into a small-scale taxpayer."
4. The invoice shall be properly kept. If they lose it, they will be fined. If it is collected from the tax department, it is exempt from the production fee. However, if they lose it, they will be fined. Article 29 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that invoice stubs and invoice registers that have been issued shall be kept for 5 years.
After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities. Otherwise, if the circumstances are serious, a fine of up to 30,000 yuan will be imposed.
If you accidentally lose an invoice, you should report it to the tax authorities in writing on the day you find it, and declare it invalid in the newspaper in order to get a lighter punishment. It is illegal to buy false commercial invoices. If you reach a certain standard, you will go to jail. Invoicing should be based on real business. If there is no real business, never buy an invoice deduction.
The "golden three systems" are powerful. Collect, check and compare invoice electronic accounts in all directions. None of the invoices can be run. How much tax do you have to pay at first, as well as late fees and fines. Serious cases will be transferred to public security organs for criminal responsibility, so the loss outweighs the gain.
4. Why did you contribute to the effective popularization of tax law knowledge?
In order to meet the needs of high school accounting vocational education (Tencent Creative Space) and meet the requirements of the majority of on-the-job accountants and accounting information users to learn and master accounting-related knowledge, we organized and compiled the Basic Knowledge of Tax Law.
The compilation of this textbook strives to embody the following characteristics:
The content is novel. The contents of this series of textbooks are consistent with the new regulations, and the requirements of the new regulations are reflected from the expression of professional terms to the application of specific methods.
Practical and targeted. This textbook does not discuss theoretical issues in depth, nor does it introduce profound academic views. It mainly introduces the handling of tax business from the perspective of enterprises. Strive to be intuitive, clear, simple and easy to understand. It is suitable for the learning needs of multi-level accounting practitioners.
This textbook is divided into thirteen chapters.