It is reported that under the current management of various types of taxes and various supervision mechanisms, companies in all walks of life have also encountered problems, large and small, so some common sense issues in taxation must be Remember, because these are common sense and necessary, let’s take a look at some important tax common sense.

Declaration even if there is no business

Corporate tax declaration is an obligation, regardless of whether the company has taxes to pay. An enterprise may have no tax to pay due to various reasons, such as the enterprise is in the preparation period; the enterprise is in the tax-free period; the enterprise is in the liquidation period; the liquidation has not yet been completed; the enterprise has no tax income or income due to unsatisfactory operations. In these cases, the company may have no taxes to pay, but it must file tax returns on time. A report with no taxable tax is a so-called zero declaration. Zero declaration is just a simple procedure. If a simple procedure is not completed, the tax authorities can impose a fine of 2,000 yuan each time.

You can defer tax payment if you have low deposits

Enterprises should pay taxes in time after filing, but if they have low deposits, they can apply for late payment. Under what circumstances can I pay my taxes late if I have such a small deposit? The available bank deposits are insufficient to pay current wages, or are insufficient to pay the taxes payable after wages are paid. Note that available bank deposits do not include provident fund deposits that the enterprise cannot pay, deposits designated by the state, and various special deposits.

Pay more tax without invoices

The tax authorities implement "tax control with invoices". All expenditures of enterprises must obtain legal certificates, otherwise they cannot be deducted before tax. Being able to obtain legal certificates has become an important way for enterprises to save taxes. Business personnel should understand: If you don’t get invoices, you will pay more taxes.

Advance payments are also subject to tax

Advance payments only generate tax liability when the goods are shipped. Except for the sale of real estate, advance receipts from other service businesses do not need to pay business tax first, and business tax will be paid when the income is recognized. Some companies pay taxes in advance because the other party requires an invoice. In fact, after receiving the advance payment, you only need to issue an advance payment voucher to the other party. Advance receipt vouchers are not invoices, so the tax authorities do not supervise the production of advance receipt vouchers.

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