0 1
Cancel the approved collection!
Monthly sales100000 or more shall be audited and levied.
1 1 9th, nearly 4,000 individual industrial and commercial households in jimei district, Xiamen turned to audit and levy!
According to Item (1) of Article 106 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Notice on Tax Matters is hereby announced to be served because there are many recipients of the same service. 30 days after the date of announcement, it shall be deemed to have been delivered. According to the provisions of Article 18 and Article 22 of the Measures for the Administration of Regular Tax Quota Collection for Individual Industrial and Commercial Households, your household (unit) no longer meets the conditions for the administration of regular tax quota for individual industrial and commercial households, and it is now decided to terminate the regular tax quota collection method for your household (unit) from June 30, 2022. After the regular quota is terminated, the collection method of your household (unit) will be changed to audit collection. Your household (unit) is requested to declare and pay relevant taxes in full and in time in strict accordance with relevant regulations. I hereby inform you. Jimei district Taxation Bureau, Xiamen City, State Taxation Administration of The People's Republic of China 1 1 Month 9, 2022.
In September this year, the tax bureaus in Daqing, Heilongjiang and Ding 'an, Hainan, imposed audit collection on individual industrial and commercial households with monthly sales of more than100000.
In addition, so far, the policy of approved collection has been tightened all over the country, such as Shanghai, Shandong, Zhejiang, Guizhou, Fujian, Hubei and other places, which have gradually cancelled the policy of approved collection.
Why should we cancel the audit collection? Mainly because the approved levy itself is a form of punitive levy, but in recent years it has been used for wanton planning, tax evasion, resulting in the loss of national tax revenue, therefore, it is an inevitable trend to cancel the approved levy!
Here, taxpayers should be reminded that it is not bad to use self-employed planning, but it must be legal and compliant!
02
Why do you want to cancel the approved collection?
What is the difference between audit collection and regular quota collection?
Approved collection is widely used in personal income tax. As far as individual industrial and commercial households are concerned, there are three kinds of approved collection methods, namely, regular fixed collection, approved taxable income rate collection and approved levy rate.
Note: The individual income tax surcharge rate shall be converted by region and industry according to the provisions of laws and administrative regulations and local actual conditions.
Let's talk about regular quota collection in detail:
For a long time, China has applied a fixed-term taxation method to small-scale self-employed and sole proprietorship enterprises.
The tax authorities shall verify the various taxes payable in a certain period of time and collect them by stages. During the approved period, the tax amount will generally not change, and if the business situation changes greatly, the fixed tax amount will be adjusted.
In most areas, if the monthly approved VAT tax basis (generally the invoiced amount) is less than 30,000 yuan, the personal income tax surcharge rate is temporarily approved as 0, and if it exceeds 30,000 yuan, a tax will be levied according to the local stipulated surcharge rate.
There are also some areas that stipulate that personal income tax is not levied if the invoiced amount is less than100000 yuan.
Usually, it is very convenient for taxpayers to use simple declaration for regular quota collection and deduct the tax directly from the bank account by the tax authorities.
But at the same time, there are also great risks in regular quota collection.
(1) The quota was not adjusted in time, resulting in the loss of tax.
According to the regulations, the implementation of the quota shall not exceed one year at the longest, and the quota needs to be adjusted when the operating conditions change greatly. However, in actual management, many self-employed individuals' quotas have not been adjusted for a long time, resulting in the loss of taxes.
(2) Fixed-term households fail to establish accounts according to regulations.
Many fixed-term households think that they don't have to set up accounts. Note that according to the provisions of the Tax Administration Law, all individual industrial and commercial households must set up accounts and file tax returns.
The Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households put forward clear requirements for establishing accounts for individual industrial and commercial households:
All individual industrial and commercial households engaged in production and business operations and having fixed production and business premises shall set up, use and keep account books and vouchers, and keep accounts according to legal and valid vouchers.
Application of self-employed double account and simple account
Note: Monthly sales (business) refers to the average monthly sales or turnover of individual industrial and commercial households in the last tax year; The monthly average sales or turnover of the newly-established individual industrial and commercial households in the current year.
If the self-employed are unable to establish accounts, they can hire professional personnel to operate.
(3) Using self-employed individuals to falsely invoice.
Because individual industrial and commercial households pay the same tax burden within a certain limit, many enterprises use self-employed individuals to falsely invoice themselves to offset their costs, thus reducing corporate income tax.
Note that false invoicing is illegal and the risk is huge!
Based on the above risks, the corresponding management is becoming stricter and stricter. When the time is ripe, it will be an inevitable trend to cancel the approved collection!
Canceling the approved collection is conducive to the fairness of tax revenue, which is good news for taxpayers. And those who want to use the approved levy to evade taxes, advise to stop quickly!
In the short term, the strict investigation of the approved levy is inevitable. Instead of trying to use the approved levy to engage in various tricks of tax evasion, we should enjoy the preferential policies given by the state.
03
Approved collection cancelled!
4 groups should be vigilant!
Cancel the approved collection, and the following four groups should pay attention!
For the above four groups, we must do a good job of self-examination and self-correction:
1, whether the general taxpayer of value-added tax is subject to verification and collection;
2, whether the financial enterprises, economic verification intermediary institutions and other special industries approved levy;
3, whether to set up branches of the consolidated tax payment enterprises to implement the approved collection;
4, the application of the taxable income rate, whether there is an excess rate approved;
5. Whether the tax authorities perform the duty of adjusting the taxable income rate for enterprises whose annual income and profits obviously change by more than 20%;
6. Correcting the situation of enterprises with inconsistent income and financial report data in the declaration form;
7, the management of enterprise invoice management and cancellation of the approved collection;
8. Other matters needing attention.
In addition, the tax authorities will continue to strengthen the follow-up supervision of the approved collection enterprises:
1, strictly implement the requirements that taxpayers in specific industries and above a certain scale are not allowed to approve the collection.
2, the existing approved collection enterprises, and actively guide enterprises to establish accounting system, as soon as possible to audit collection enterprises;
3. For enterprises whose annual income and profit obviously change by more than 20%, the taxable income rate should be effectively adjusted;
4, for the General Administration and the Provincial Bureau directly modify the collection and identification of enterprises, should take corresponding measures to increase the intensity of verification and daily evaluation;
5. Pay attention to the invoice control and cancellation management of the approved collection enterprises, and perform corresponding collection and management duties.
04
The latest and most complete tax incentives for self-employed people in 2022.
Summarize it for everyone!
We are here to give you a summary of the latest tax incentives for self-employed individuals in 2022. I suggest you check them and fully enjoy the tax incentives.
1, VAT
Individual industrial and commercial households can be small-scale taxpayers or ordinary taxpayers. Small-scale taxpayers apply more preferential tax policies. Generally speaking, most individual industrial and commercial households are small-scale taxpayers. Let's look at the tax incentives of value-added tax from the perspective of small-scale taxpayers.
(1)3% tax exemption and 450,000 tax exemption in the quarter.
Note: Small-scale VAT taxpayers who apply 3% levy rate to exempt taxable sales income from VAT shall issue tax-free ordinary invoices as required. Taxpayers who choose to give up tax exemption and issue special VAT invoices shall issue special VAT invoices with a collection rate of 3%.
(2) Tax rebate allowance
In 2022, for small and micro enterprises (including individual industrial and commercial households) that meet the requirements in all industries, the stock tax allowance will be refunded at one time, and the incremental tax allowance will be refunded monthly.
(3) Withdraw on demand.
For units and individual industrial and commercial households that resettle disabled persons, the tax authorities shall resettle disabled persons according to the number of taxpayers, and the value-added tax will be refunded immediately after the quota is levied.
2. Personal income tax
Individual tax preferential content:
3. Other taxes
(1) Individual industrial and commercial households reduce local "six taxes and two fees"
(2) individual industrial and commercial households to resettle the disabled employment relief of urban land use tax.
The urban land use tax can be reduced or exempted for units with an average monthly actual placement of disabled persons accounting for more than 25% (including 25%) of the total number of employees in a tax year, and the actual placement of disabled persons is higher than 10 (including 10).
4. Insurance
(1) Staged deferment of basic medical insurance premiums for employees
Note: The above-mentioned enterprises should be located in the overall planning area where the accumulated balance of the overall planning fund can be paid for more than 6 months.
(2) Staged holdover of three social insurances for enterprises.