It must be remembered that the company's profits and losses, whether tax-free or otherwise, must be declared on a monthly basis as long as they are not cancelled. Many skilled bosses think that tax accounting is accounting, so don't worry about it yourself. For the boss, he doesn't understand finance and statements, but he often communicates with finance to understand the company's financial situation. At the very least, he should understand the company's asset profit and adjust the company's development strategy appropriately.
Where the differentiated value-added tax policy is applied, the differentiated balance should be used as the sales amount to determine whether the tax exemption policy can be enjoyed. For example, on June 5438+ 10, 2020, a small-scale taxpayer in a construction industry (paying taxes every month) earned 200,000 yuan from construction services, and at the same time subcontracted 6,543.8+0.2 million yuan to other construction enterprises, then the monthly sales of the small-scale taxpayer was 80,000 yuan, and the tax standard after subcontracting did not exceed 6,543.8+0 million yuan, so he could enjoy the tax exemption policy for that month. Small-scale taxpayers who should pay VAT in advance according to the current regulations, such as. If the monthly (quarterly) sales of the prepayment place does not exceed the tax exemption standard, it is not necessary to prepay the current tax, and it is not necessary to fill in the VAT prepayment form. Those who have paid taxes in advance may apply for tax refund to the competent tax authorities in the place where they have paid in advance.
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