How to determine tax types for small-scale enterprises

After all the certificates of the new enterprise are obtained, go to the relevant bank to open a basic account. Then bring the relevant information, and the legal person and accountant will go to the tax office's special administrator to handle the identification of corporate taxes and fees.

Information required for the new company to determine tax types

1. Contact information of the legal person, actual operator, and financial personnel

2. Account books (tax stamps need to be affixed and canceled)

3. Bank account number, account opening bank license

4. Business location lease agreement (stamp tax is required, the stamp tax is generally 50,000% of the registered capital, the purchase of relevant stamp tax can be left to your part-time accountant), real estate certificate, rent invoice, rent business tax bill

5. Stamp duty purchase certificate

6. Financial personnel employment contract, accounting employment certificate

7. Copy of industrial and commercial, tax, and enterprise code certificates

Tax type time limit

New enterprises must apply for tax type approval at the tax office specialist within one month from the date of obtaining the tax registration certificate. , if the enterprise has not applied for verification within half a year or has applied for verification but has not purchased invoices, the tax department has the right to list it as an abnormal account and impose administrative penalties. The so-called tax administrators are specialized personnel of the tax authorities who manage the company's tax issues on a daily basis. Some tax-related matters of the new company must be applied for and approved by the tax administrator.

Tax declaration

Once the company has successfully verified the tax type with the special administrator, it will prepare an online tax declaration in the first ten days of the second month. Usually, tax returns are made by reporting the taxes payable by the company in the previous month. Therefore, after the company completes the tax assessment, do not forget to file a tax return in the second month, otherwise the tax agency will punish you for tax evasion.

How to declare taxes for small-scale enterprises that have been approved for collection?

According to the "Announcement on Reasonably Simplifying the Number of Taxpayer Declarations and Payments" issued by the State Administration of Taxation, starting from April 1, 2016 , small-scale VAT taxpayers and small low-profit enterprises are required to declare and pay VAT or prepay corporate income tax on a quarterly basis. They no longer need to file monthly declarations, further reducing the tax burden on taxpayers. The tax filing process for small-scale taxpayers is as follows:

1. Value-added tax, which will be reported on a quarterly basis after the new regulations are promulgated. The reports that need to be reported are: "Tax Return for Small-scale Taxpayers", "Supplementary Materials for Value-Added Tax Declaration", "Balance Sheet", "Profit" Form", all reports should be generated and printed from the tax declaration system. If paper reports are needed, they can be obtained from the local tax authorities for free.

2. Corporate income tax is reported on a quarterly basis and settled at the end of the year. Income tax collection methods can be divided into audit collection and verification collection. If audit collection is implemented, many statements need to be submitted, and final settlement and payment are required. If assessment collection is implemented, only the "Corporate Income Tax Assessment Collection Return" needs to be submitted.

3. National tax, we all declare it online and use digital certificates. There will be a prompt after entering the website. Local taxes are also reported online, but the difference is that there is special software.

Enterprises shall, within fifteen days from the end of the month or quarter, submit a prepaid corporate income tax return to the tax authorities and pay the tax in advance, regardless of profit or loss.

Enterprises shall submit annual corporate income tax returns to the tax authorities within five months from the end of the year, make final settlements, and settle tax payable and refundable. When an enterprise submits a corporate income tax return, it shall attach financial accounting reports and other relevant materials in accordance with regulations. If taxpayers find it difficult to file within the prescribed reporting period, they may apply to the competent tax authority for approval to postpone the declaration.

How should small-scale enterprises determine tax types? After reading the content of this article, enterprises will understand this issue, which will be very helpful to enterprises in tax construction. And it is also the obligation of enterprises to pay taxes in accordance with regulations. Of course, income tax is also the most common type. We hope that enterprises will understand it carefully.