Therefore, if your invoiced sales+invoice-free sales exceed the standard, you must pay VAT in full, not just the excess.
However, there is no threshold for small-scale taxpayers to pay enterprise income tax or individual industrial and commercial households to pay personal income tax. As long as there is income and taxable income (similar to profits), they must pay.
However, for individual industrial and commercial households, in many places, individual income tax is levied according to sales income, and the sales income is stipulated to exceed 20,000 yuan or 30,000 yuan. Consult the local tax authorities for details.
When the invoice exceeds the tax point, your company should consider re-taxing the taxpayer. The tax bureau stipulates that taxpayers of a certain scale will generally re-determine the tax amount after the invoice turnover exceeds a certain level. They will go to the tax bureau to get a detailed list to prepare, and they will also take some information to the tax bureau, and someone will come down to review it. Ask the tax bureau if it can be opened this time. If not, I'm afraid I can't open it until the tax is fixed. Knowledge is limited, that's all I know. I hope I can help you.
How much tax should I pay if the invoice of Beijing account exceeds the quota? Income exceeding the limit is subject to VAT at 4%.
How do hotel guests charge extra taxes when invoicing, and what subjects do they charge for non-operating income?
Local taxes are fixed taxes. The national tax exceeds the national tax (the manpower invoice is not overcharged, only 3% is charged), and I am informed that I need to pay the tax under the local tax. What should I do?
Do I have to pay tax on the personal invoice of 30 thousand? You need to pay taxes when you open a personal invoice of 30 thousand.
If the individual ordinary invoice is less than 30,000 yuan (including 30,000 yuan) in a month on behalf of the national tax department, it will be exempted from VAT.
I paid too much tax. Do you apply for tax refund or tax credit? If you find that the business tax has been overpaid, do you want to apply for tax refund or tax credit?
A: Annex 2 of the Notice of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2065438+06] No.36) stipulates the following: (13) Business that occurred before the pilot project.
(1) Taxable behavior of pilot taxpayers, according to the relevant business tax policies of the state, the business tax difference, as the total price and out-of-price expenses obtained are not enough to deduct the allowable deductible amount, should not be deducted when calculating the taxable sales of pilot taxpayers, and should apply to the original competent local tax authorities for a refund of business tax.
(2) Taxpayers who have taxable behavior have paid business tax before being included in the pilot camp reform, and if the turnover is deducted after the pilot camp reform, they shall apply to the original competent local tax authorities for refund of the paid business tax.
(3) If taxpayers need to pay back taxes due to tax inspection and other reasons, they should pay back the business tax according to the business tax policy. Need to do accounting and tax returns to find a new blue sky, I am happy to answer for you.
The court ruled that the tax should be refunded. Should this tax be handed over to the court or the tax bureau? The court ruled that the tax should be refunded. After the judgment came into effect, the defendant paid the tax to the people's court, and the people's court informed the tax bureau to withdraw money from the court. Thanks for reading!
I would like to ask whether the general taxpayer needs to pay tax in advance when purchasing invoices exceeding * * * * *. It can be handled in accordance with the provisions of the document "Guo [2005] 1 097":1. Taxpayers purchase special invoices during the counseling period and continue to implement the method of prepaid value-added tax. The prepaid value-added tax can be deducted from the value-added tax payable in the current period. If there is still a balance after deducting the prepaid value-added tax, it should be paid every time when purchasing the special invoice in the next period.
Two, the competent tax authorities should strengthen the audit of taxpayers' tax advance.
(1) Where the tax is withheld and deducted, the taxpayer shall calculate the tax to be deducted by himself and apply to the competent tax authorities for deduction.
(2) After receiving the application, the competent tax authorities can directly sell the special invoices without paying taxes after verifying that the taxpayer has paid taxes and sold the special invoices correctly, and the taxpayer's prepaid value-added tax balance is greater than this prepaid value-added tax; If the taxpayer's prepaid value-added tax this time is greater than the balance of prepaid value-added tax, it shall pay in advance according to the difference before selling the special invoice.
Three, the competent tax authorities should be within the first month after the end of the taxpayer counseling period, refund the taxpayer for the purchase of special invoices and prepaid value-added tax balance.