Enterprises should pay taxes in time after reporting, but they can apply for late fees because of low deposits. Under what circumstances can I delay paying taxes with such a small deposit? Available bank deposits are not enough to pay the current salary, or after the salary is paid, it is not enough to pay the tax payable. Note that available bank deposits do not include provident fund deposits that enterprises cannot pay, deposits designated by the state and various special deposits. The current salary is the salary payable calculated by the enterprise according to the salary system. In case of the above situation, the enterprise shall apply in time and go through the formalities of deferred tax payment.

(2) If there is no business declaration.

Enterprise tax declaration is an obligation, regardless of whether the enterprise has tax to pay. Enterprises may not pay taxes for various reasons, such as enterprises in the preparation period; The enterprise is in the tax-free period; The enterprise is in liquidation period; The liquidation is not over yet; Enterprises have no tax or income because of poor management. In these cases, the enterprise may have no tax to pay, but it must declare and pay taxes on time. The declaration without tax is the so-called zero declaration. Zero declaration is just a simple procedure. Simple procedures, if not handled, the tax authorities can impose a fine of 2000 yuan each time.

(3) It is regarded as selling things that are not confusing.

Treating sales as sales means that if it is not actual sales, it will be taxed according to sales. Paying taxes without sales undoubtedly increases the tax burden of enterprises. Taxation should be regarded as sales, which undoubtedly increases the tax burden of enterprises. It should be illegal to sell without paying taxes, and it should be illegal to pay unjust taxes if it is not. In hotels, bosses usually arrange for guests to have meals in their own hotels and sign hospitality fees internally. Basically, there are several orders every month, which add up to hundreds of thousands a year. Accounting firms come to audit and require that100000 or more be regarded as sales and pay business tax. In the business tax laws and regulations, it is not stipulated that eating in one's own restaurant should be regarded as sales and pay business tax. If enterprises listen to the fallacy of accounting firms, they will pay more unfair taxes. Don't misuse it as sales. According to the tax law, there is an allowable deduction rate for business entertainment expenses of enterprises. The annual net sales (business) income is 6.5438+0.5 million yuan or less, not exceeding 5 ‰ of the net sales (business) income; If the annual net sales (business) income exceeds 6.5438+0.5 million yuan, it shall not exceed 3‰ of this part. If the amount of business entertainment expenses is too large to allow reasonable expenses to be deducted before tax, it is reasonable for CPAOFFICE to include sales in its audit requirements. In fact, it mainly depends on how much it consumes.

(4) See if the loss is normal.

There are various losses in the production process of enterprises, some raw materials are lost, and some products are formed. In the value-added tax, the input of normal loss can be deducted, and the input of abnormal loss cannot be deducted and must be transferred out. Therefore, the normal division of normal losses and abnormal losses is very important for enterprises to pay taxes.

In a chemical plant, due to the hot weather, some raw materials evaporated, resulting in inventory loss. The tax administrator believes that it is caused by natural disasters and belongs to abnormal losses. This is also an unjust case. How can it be said that the weather is not as hot as a natural disaster? People who are not familiar with tax laws and regulations will pay the price again.

(5) There are special cases in all walks of life.

There are general provisions in tax laws and regulations, as well as special provisions for special circumstances and industries. If you don't understand the special regulations of your own industry, enterprises will also suffer losses. Newspapers have to pay value-added tax for selling newspapers and business tax for advertising. Therefore, the income from printing newspapers should be divided into two parts, one part can be deducted and the other part cannot be deducted. How to divide it? Tax official: According to Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, it is divided according to the percentage of income. Poor newspaper, less income from newspaper sales, high income from advertising fees. So the income can hardly be deducted. In fact, there are regulations on taxation: similar situations should be shared according to the content of newspaper articles and the space occupied by advertisements, most of which should be deducted, and a few of which cannot be deducted. If you don't understand, you will suffer!