5. Taxpayers should submit written application materials. To be a general taxpayer on a small scale, you need to submit written application materials to the local tax authorities first. In this step, the applicant needs to prepare all kinds of application materials first, and then fill in the application form as required;
6, the tax authorities to check the application materials. In this link, the tax department will conduct a specific review of the application materials submitted by the applicant for small-scale transfer to general taxpayers. If the materials are submitted correctly and filled in correctly, they will pass the audit smoothly;
7, the tax authorities to conduct on-site inspection, and issue an inspection report;
8, the tax authorities identified. If the above links are properly operated, small-scale taxpayers will pass the audit smoothly. Small-scale taxpayers have the qualifications of ordinary taxpayers.
If the flow rate is far below the minimum flow rate to ensure accuracy, there will be no output (such as vortex flowmeter) or the output signal will be cut off as a small signal (such as differential pressure flowmeter), which is unfavorable and unfair to suppliers. In order to prevent the loss of benefits, for a specific set of thermal energy metering equipment, the supply and demand sides often agree that a certain flow value is the "agreed lower limit flow" according to the flow measurement range and the achievable range, and agree that if the actual flow is less than the agreed value, it will be charged according to the lower limit flow. The metrological administrative department of the people's government at or above the county level may set up metrological verification institutions according to needs, or authorize metrological verification institutions of other units to perform compulsory verification and other verification and testing tasks. Personnel who perform the verification and testing tasks specified in the preceding paragraph must pass the examination. This function is usually realized in the flow display instrument. The metrological administrative department of the local people's government at or above the county level shall, according to the needs of the local area, establish public standard instruments of measurement, which shall be used after passing the examination presided over by the metrological administrative department of the people's government at a higher level. Enterprises and institutions may, as required, establish standards of measurement for their own use, and the highest standards of measurement shall be used after passing the examination presided over by the metrological administrative department of the relevant people's government. Metrological verification shall be carried out on site in accordance with the principle of economy and rationality. Metrological verification must be carried out in accordance with the national metrological verification system table. The national metrological verification system table shall be formulated by the metrological administrative department of the State Council.
How much tax do small and micro companies have to pay for their income?
General taxpayer companies have to pay taxes as long as they have income. Small-scale taxpayers should declare without paying taxes if their monthly income does not exceed 30 thousand and their quarterly income does not exceed 90 thousand. Small-scale taxpayers with monthly sales of 20 thousand yuan to 30 thousand yuan are exempt from value-added tax; Business tax payers whose monthly turnover is between 20,000 yuan and 30,000 yuan shall be exempted from business tax. The upper limit of annual taxable income of small and low-profit enterprises has been raised from 500,000 yuan to 6,543,800 yuan. For small and low-profit enterprises whose annual taxable income is less than 6.5438+0 million yuan (including 6.5438+0 million yuan), 50% shall be included in the taxable income, and enterprise income tax shall be paid at a reduced rate of 20%.
The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payment unit with monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan) to the payment unit with monthly sales or turnover not exceeding 654.38+10,000 yuan (quarterly sales or turnover not exceeding 300,000 yuan).
What are the tax-free items of enterprise income tax?
The determination of taxable income of an enterprise refers to the total income of the enterprise minus the cost, expenses, losses and deductible items. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for producing and operating commodities and providing services. Losses refer to all kinds of non-operating expenses, operating losses and investment losses incurred by taxpayers in the process of production and operation. In addition, when calculating the taxable income of enterprises, if the taxpayer's financial accounting treatment is inconsistent with the tax regulations, it should be adjusted according to the tax regulations. In addition to costs, expenses and losses, the statutory deductions for enterprise income tax also stipulate some deductions that need to be adjusted according to tax laws and regulations.
Legal basis:
Article 10 of the Resource Tax Law of People's Republic of China (PRC) * * * Taxpayers sell taxable products, and the time of tax payment obligation is the day when they receive the sales payment or obtain the evidence for claiming the sales payment; For self-use taxable products, the tax obligation occurs on the date of transfer of taxable products.
Article 201 of the Criminal Law of People's Republic of China (PRC) * * * A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.