1. Do taxpayers of newly-established enterprises need to register as general taxpayers?
VAT taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers whose annual taxable sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers. Units and individual industrial and commercial households whose annual taxable sales exceed the prescribed standards but do not often engage in taxable activities may choose to pay taxes according to small-scale taxpayers. Taxpayers whose annual taxable sales do not exceed the prescribed standards, have sound accounting and can provide accurate tax payment information can register with the competent tax authorities and become general taxpayers.
Taxpayers of newly established enterprises who meet the requirements of general taxpayers shall apply to the competent tax authorities for registration of general taxpayers. If the general taxpayer fails to register, the tax payable shall be calculated according to the sales amount and the VAT rate, and the input tax shall not be deducted, nor shall the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales) be used.
Note: 1, general taxpayer standard
(1) taxpayers engaged in the production of goods or providing taxable services, or taxpayers mainly engaged in the wholesale or retail of goods (50% standard is applicable), with annual taxable sales of more than 500,000 yuan;
(2) Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of more than 800,000 yuan.
(3) The annual sales standard of taxable services is 5 million yuan.
2. The annual taxable sales refers to the cumulative taxable VAT sales of taxpayers within the continuous operation period of no more than 12 months, including the sales reduced or exempted and the part allowed to be deducted from the sales according to regulations.
2. Does the new enterprise need to go to the competent tax authority for tax registration?
Since June 15, 10 and 1, Shenzhen has uniformly implemented the registration mode of "five certificates in one, one photo and one yard". The newly established enterprise submits a set of application materials to the market supervision department, fills in the form, and after completing the registration and approval of "five certificates in one, one photo and one yard", the enterprise directly obtains the business license with a unified social credit code from the market supervision department.
Third, how do new enterprises purchase invoices?
Taxpayers of newly-established enterprises who need to receive and purchase invoices shall carry the business license containing the unified social credit code, the identity certificate of the agent, and the stamp of the special seal for invoices made according to the style stipulated by the competent tax authorities in the State Council, and go through the formalities for receiving and purchasing invoices at the competent tax authorities. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
When an enterprise receives and purchases invoices, it shall submit the invoice receiving and purchasing book, the business license containing the unified social credit code and the identity certificate of the agent to the competent tax authorities. When enterprises need to receive and purchase VAT invoices or uniform invoices for motor vehicle sales, in addition to submitting the above information, they also need to provide a golden tax plate, a tax control plate and a tax return plate.
4. What are the special tax benefits for new enterprises?
In the initial stage of enterprises, in addition to inclusive tax incentives, small and micro enterprises in key industries can also enjoy special tax incentives when they purchase fixed assets, and special groups start businesses or absorb special groups for employment (college graduates, unemployed people, retired soldiers, demobilized cadres, military dependents, disabled people, overseas students who have returned to China to serve, and experts who have settled in China for a long time). At the same time, the state also gives tax incentives to innovative and entrepreneurial platforms, venture capital enterprises, financial institutions, enterprises and individuals that support the growth of enterprises to help enterprises gather funds.
5. When will the new enterprise submit its first tax return?
From the date of 20 15 10 1, the reform of "filing tax for the first time" will be implemented for newly established taxpayers who have gone through tax registration after July 2015/year. Taxpayers who have no obligation to file tax returns before the tax comes into effect do not need to apply for zero returns.
Taxpayers should apply for the first tax return if:
1, receiving (issuing) invoices;
2. Registered VAT general taxpayer qualification;
3. Approve the summary declaration and tax payment of value-added tax and consumption tax;
4, approved individual industrial and commercial households (including sole proprietorship enterprises) quota;
5, into the professional market commissioned collection.
In addition to the above business, taxpayers who have actually engaged in production and operation and have the obligation to declare tax should also declare tax.
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