1. What is a small and micro enterprise?
Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households, which was put forward by the economist Professor Lang Shiping. In 20 15, China implemented the policy of starting point for small and micro enterprises and individual industrial and commercial households and the policy of halving income tax for small and low-profit enterprises, and reduced or exempted taxes by nearly10 billion yuan.
2. Do small and micro enterprises need to apply for tax registration certificates?
Small and micro enterprises belong to income tax payers and need to apply for tax registration certificates. Unable to refuse processing. Small and micro enterprises can be exempted from tax if their monthly sales are less than 20,000 yuan, but they still need to apply for tax registration certificates and file tax returns.
3. What about the tax registration certificate?
1. First apply for the industrial and commercial business license, and then go to the tax bureau for tax registration with a copy of the business license, the owner's ID card and copy, the organization code certificate, the company's articles of association, the registered capital evaluation report, the house title certificate or the house lease contract.
2. Fill in the tax registration application form and pay the registration certificate fee (exempted in some areas). If it is a service industry, construction industry, catering industry and other businesses that pay business tax, you should go to the local taxation bureau; If they are enterprises that pay VAT, they should go to the IRS.
3. Taxpayers shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax filing.
Those who fail to handle it within the time limit will be fined, and the tax law stipulates a fine of less than 2000 yuan. So do it as soon as possible.
4. After handling the tax registration, take the initiative to contact the tax administrator.
After my patient introduction, I believe that all friends and bosses of small and micro enterprises understand whether small and micro enterprises need to apply for tax registration certificates. The development of small and micro enterprises ultimately depends on their own strength, which has always been under the umbrella of national policies, and sometimes it is counterproductive. The increase of national tax reduction will alert small and micro enterprises to work harder and avoid being eliminated by the flood of society. Other questions about the tax registration certificate of small and micro enterprises are welcome to consult.