Should taxpayers go through the formalities of invoice cancellation when changing or canceling tax registration?
1. Article 16 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) (Order No.362 of the State Council) stipulates: "Before going through the cancellation of tax registration, taxpayers shall settle the tax payable, late fees and fines with the tax authorities, and hand in invoices, tax registration certificates and other tax certificates."
2. Article 28 of the State Council's Decision on Amending the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.587 of the State Council of the People's Republic of China) stipulates: "Units and individuals that issue invoices shall go through the formalities of alteration and cancellation of tax registration at the same time."
Third, Article 10 of the Measures for the Administration of Online Invoices (Order No.30 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)) stipulates: "Units and individuals that issue invoices shall go through the procedures for changing or canceling the user's tax registration in the online invoice management system and hand in blank invoices."
Do you need to file a record to enjoy the preferential treatment of small and meager profit enterprises? How to file it?
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementing and Expanding the Scope of Preferential Income Tax Policies for Small-scale and Low-profit Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23, 20 17), "2. Eligible small-scale and low-profit enterprises can enjoy the tax reduction policy by filling in the tax return and annual settlement in advance, without special filing."
Our company has just been established, with a registered capital of 654.38 million yuan, which is subscribed. How to pay stamp duty?
The registered capital under the subscription system does not need to pay stamp duty. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Stamp Duty of Capital Account Book (Guo Shui Fa [1994] No.25) stipulates that:
1. After the implementation of the "two regulations" by the production and business operation entities, the tax basis for the stamp duty of the "account book for recording funds" is changed to the total amount of "paid-in capital" and "capital reserve".
Second, after the implementation of the "two regulations" and the opening of the new account book, if the total amount of "paid-in capital" and "capital reserve" is greater than the original applied funds, the increased subsidy will be printed.
According to the above regulations, the funds that investors have not actually invested need not be posted, but will be posted when they actually invest. The registered capital under the subscription system does not need to be accounted for, and the actual investment is included in the "paid-in capital" account.
What is the legal responsibility for making false declaration or not making declaration?
According to Article 64 of the Law of People's Republic of China (PRC) on Tax Collection and Management (revised at the 14th meeting of the Standing Committee of the 12th NPC): "Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax. "
Do I have to pay stamp duty on the loan contract?
For loans issued by enterprises to various banks, small loan companies, internal employees and private borrowers, stamp duty is only paid at 0.5 ‰ for the Loan Contract signed between enterprises and various banks. Other "loan contracts" do not pay stamp duty.
According to the Provisional Regulations on Stamp Duty and its annex Table of Stamp Duty Items and Rates, stamp duty is levied on loan contracts (excluding interbank lending) signed by banks and other financial institutions with borrowers. In other words, loan contracts signed with banks and other financial institutions (including financial leasing contracts and mortgage loan contracts signed with financial institutions) need to pay stamp duty according to the loan contracts. Here, it is emphasized that the object of signing the contract is banks and other financial institutions. Other financial organizations refer to units established with the approval of the People's Bank of China, except the People's Bank of China and specialized banks, and obtained the financial business license certificate.
Not all loan contracts signed by banks and enterprises need to pay stamp duty, and loan contracts signed by financial institutions and small and micro enterprises are exempt from stamp duty.
According to Caishui [2014] No.78, in order to encourage financial institutions to provide financial support for small and micro enterprises and further promote their development, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China recently issued a notice, ranging from 20141to 20 17 65448.
The provision and payment of stamp duty shall be accounted by the subject of "taxes and surcharges".
What are the measures for tax preservation?
According to Article 38 of the Law of People's Republic of China (PRC) on Tax Collection and Management (revised at the 14th meeting of the Standing Committee of the 12th NPC): "With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following tax preservation measures:
(1) Notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposits equivalent to the taxable amount;
(2) Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the tax payable. "
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