This year, in order to promote the development of small and medium-sized enterprises, the state further introduced the policy of tax reduction and fee reduction. However, under a series of tax reduction and fee reduction policies, some enterprises still use the policies to evade taxes. Therefore, in the past two years, in order to rectify the problem of tax evasion by individual industrial and commercial households, the IRS has been constantly thinking about new countermeasures. Since the beginning of this year, in the management reform of individual industrial and commercial households, it is proposed to improve the tax system to promote the transformation of individual industrial and commercial households and sole proprietorship enterprises from approved collection to audit collection.
In the past, in order to simplify the workflow of taxpayers such as individual industrial and commercial households and small shops, tax collection methods were specially formulated for individual industrial and commercial households. However, with the advent of the era of big data and informatization, the process of enterprise tax declaration has gradually simplified, and the approved collection has not so many advantages. However, for some small shops, there are still advantages in batch collection.
In fact, in this case, the taxpayer did not use the regular quota to collect tax evasion, but made the mistake of not filing tax returns within the tax payment period. As of this year, there are still many self-employed small bosses who have many misunderstandings about tax returns, and it is these misunderstandings that make you easy to be inspected by the tax bureau and finally pay taxes without fines.
According to the law, anyone engaged in production and operation, even self-employed, should set up and use account books.
This idea is completely wrong. As an individual taxpayer, you need to pay VAT and individual tax-operating income. The reason why many people have the idea of not paying taxes is also because individual industrial and commercial households have tax reduction and exemption policies, but even if your tax is 0, remember to file tax returns.
Individual industrial and commercial households may not have the habit of conducting annual industrial and commercial inspections in previous years, but they must conduct annual industrial and commercial inspections on time in these two years. If you don't have a personal annual inspection, you will first be asked to make corrections within a time limit. If you still don't correct it, your business license will be revoked and your company will be included in the list of untrustworthy enterprises.
In short, entrepreneurs should never take the approved levy and regular quota as tax avoidance means, or think that self-employed individuals can not abide by many rules. Even self-employed individuals and profitable companies should bear responsibilities and obligations.