First, the reasons for the lack of input invoices in the commerce and trade industry:
The cost of commerce and trade industry is complicated, such as quality cost, labor cost, procurement cost and management cost, among which a large part of hidden costs are difficult to calculate, just like the channel. Different ranges of cost control will lead to different invoices for many goods, so the book profit of enterprises will be artificially high.
Second, the value-added tax burden in the commerce and trade industry is heavy. How should we solve it?
The suggestion is to solve it through the registered investment model of tax preferential parks!
Settled in the tax preferential park, registered in the local area, the original company of the enterprise conducts business with the newly established enterprises in the current tax preferential park, and the profits are left in the tax depression through business cooperation, so the enterprises in the area can enjoy the tax preferential policies.
Of course, the policies of tax preferential parks are not the same. First, the tax incentive mode of limited company; The second is the mode of income tax collection approved by sole proprietorship enterprises; There is also a natural person to open.
1. Limited company's preferential tax policies:
When an enterprise registers a limited company in a tax depression, it only puts its registered place in the park, and the actual business address of the enterprise is not required, so it can enjoy the local preferential tax policies.
For example, enterprises in Ningxia want to enjoy the preferential tax policies of Jiangsu Park where Xiaobian is located. All they need to do is to hand over the information required for the establishment of a limited company to Xiaobian, who will then handle the enterprise and dock with the park government. It doesn't matter if the actual business address of the enterprise is in Ningxia.
Because the industry and commerce and taxation of tax preferential parks, in order to cooperate with the government's investment promotion work, there is no rigid requirement for the registered place and actual business place of enterprises, and it will not be difficult for enterprises.
The specific policy content is:
2. Set up a sole proprietorship enterprise, carry out verification and collection, and make up for the vacancy in enterprise cost invoice:
In view of the heavy burden of enterprise income tax caused by the lack of enterprise cost invoices, enterprises can consider using the tax-saving "tool" of sole proprietorship enterprises to make reasonable compliance and tax savings!
Because the sole proprietorship enterprise has no cost requirement, it only needs to verify the invoice amount, and the approved income tax rate is only 0.5%-2. 1%, and the value-added tax is reduced to1%due to the previous epidemic; Surcharge tax 0.06%.
The comprehensive tax rate is only 0.5%-3. 16%!
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3. The comprehensive tax rate is 2.5%-3%, which can be adopted if the counterpart of the enterprise accepts it.
Enterprises only need to conduct normal business dealings, and the business is true, which can achieve the effect of reasonable compliance, tax saving and tax cost reduction.