Less investment means that the tax burden of value-added tax is heavy, some cleaning products cannot be purchased with full-cost bills, and their own profits are high, which also means that the tax burden of enterprise income tax is heavy. So for cleaning service enterprises, the simplest, most effective and most reasonable way to reduce the tax burden is to enjoy the preferential tax policies for attracting investment from the headquarters economy. Investment promotion by headquarters economy means that enterprises can register their headquarters or branches in tax depression parks, pay taxes locally, enjoy local preferential tax policies, and reduce corporate tax burden without the need for enterprise entities to settle in the office.
For some small-scale cleaning services, sole proprietorship enterprises can be established to undertake business, which can better handle the problem of customers asking for invoices. Personal business income tax paid can be approved, and the tax rate is only 0.6%. Value-added tax and additional tax can be paid as usual in accordance with state regulations, and special tickets and ordinary tickets can be opened, but the value-added tax rate is only 3% at most, and the amount invoiced in one year is less than 5 million. The comprehensive tax rate is actually very low.
Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall collect and purchase invoices from the competent tax authorities on the basis of the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax authorities in the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
Illegal invoicing is prohibited.