One: Commercial enterprises are commercial retail enterprises. Commercial retail enterprises refer to enterprises with commodity business premises, counters and online shops, which do not produce their own commodities and directly face the final consumers, including department stores, supermarkets and retail stores directly engaged in comprehensive commodity sales.
2. According to the Supplementary Notice of the Ministry of Finance on the Re-employment Tax Policy of Laid-off Workers in State Taxation Administration of The People's Republic of China (Caishui [2003] 133), the "commercial enterprise" in the Notice of the Ministry of Finance on the Re-employment Tax Policy of Laid-off Workers in State Taxation Administration of The People's Republic of China (Caishui [2002] No.208) is defined as a commercial retail enterprise.
Three: The difference between commercial enterprises and commercial enterprises in the relevant definitions in the tax law is that commercial enterprises refer to enterprises, enterprise units and individual operators engaged in the wholesale or retail of goods, as well as enterprises, enterprise units and individual operators engaged in wholesale or retail, and engaged in the production of goods or providing taxable services.
As can be seen from the above definition, the scope of commercial enterprises generally includes commercial enterprises, but it cannot be generalized. In different laws, regulations and documents, "commercial enterprises" and "commercial enterprises" still have their special connotations and extensions. Therefore, these two terms should be understood concretely and appropriately according to their origins.
V: The requirement of canceling the registered capital in the new company law will be implemented on March 20 14 1 day. You need to pay taxes in advance to receive invoices. Generally, small enterprises pay taxes at a fixed rate according to income tax, and there are also regular fixed standards. You also need to bring your ID card, real estate license or lease contract. The cost depends on the registered capital, for example, 500,000 registered capital, and the required cost is about 6,000 yuan.
Six: for newly established small business enterprises, change the previous method of identifying general taxpayers of value-added tax according to estimated annual sales. Newly-established small business enterprises can only apply for general taxpayer qualification recognition if the actual sales amount reaches1800,000 yuan (now 800,000 yuan) within one year from the date of tax registration. Newly-established small-scale commercial enterprises shall be managed according to small-scale taxpayers until they are recognized as general taxpayers.