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老板必须知道关于税收的相关政策!

发布时间:2019-03-27 13:25:22   点击:次 来源:http://www.jiuxingkuaiji.com

1不论有没有生意,都需求停止申报
No matter whether there is business or not, we need to stop filing.
有的征税人以为有生意时要填报申报表,而没有生意或是不达起征点就无需申报了。非也非也,按时、照实申报是征税人实行征税义务、承当法律义务的主要根据,是税务机关税收管理信息的主要来源和理解征税人的经济活动状况,控制和剖析税源的变化状况。如征税人不申报,按照征管法,税务机关可对征税人处以1万元以下的罚款。
Some taxpayers think they need to fill in the declaration form when they have business, but they don't need to declare if they don't have business or fail to reach the threshold. Neither is it true or not. Timely and truthful declaration is the main basis for taxpayers to carry out tax collection obligations and undertake legal obligations. It is also the main source of tax administration information of tax authorities and the understanding of taxpayers'economic activities, and the control and analysis of changes in tax sources. If the taxpayer fails to declare, the tax authorities may impose a fine of less than 10,000 yuan on the taxpayer in accordance with the Administration Law.
2企业范围固然小也能申请“普通人”,申请胜利不能取消
2 Although the scope of the enterprise is small, it can also apply for "ordinary people", and the success of the application can not be cancelled.
范围小的企业并不同等于税收上的“小范围征税人”。依照有关规则,即便销售额未到达规则规范,只需具备会计核算健全和有固定的运营场所两个条件,经过申请,也能够取得普通征税人资历,也能够自行开具增值税专用发票。《中华人民共和国增值税暂行条例施行细则》第三十三条除国度税务总局另有规则外,征税人一经认定为普通征税人后,不得转为小范围征税人。
A small-scale enterprise is not the same as a "small-scale taxpayer" in taxation. According to the relevant rules, even if the sales volume does not reach the rules and regulations, it only needs to have sound accounting and a fixed place of operation. After application, it can also obtain the qualifications of ordinary taxpayers, and also can issue special VAT invoices by itself. Article 33 of the Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax, except as otherwise stipulated by the State Administration of Taxation, shall not be converted into a small-scale taxpayer once the taxpayer has been identified as an ordinary taxpayer.
3发票需认真保管,丧失发票要罚款
3 Invoices should be carefully kept and fines should be imposed for the loss of invoices.
临沂代理记账
向税务机关领用发票免收工本费,可丧失发票却是要罚款的。《中华人民共和国发票管理方法》第二十九条规则曾经开具的发票存根联和发票注销簿,应当保管5年。保管期满,报经税务机关查验后销毁。否则情节严重的,被处以高3万元罚款。假如不慎将发票丧失,应于发现当日书面报告税务机关并登报声明作废,以争取从轻处分。
To collect invoices from tax authorities is exempt from cost of work, but to lose invoices is to be fined. The invoice stub duplicate and the invoice cancellation book issued by Rule 29 of the Invoice Management Method of the People's Republic of China shall be kept for five years. Upon expiration of the term of custody, it shall be reported to the tax authorities for inspection and destruction. Otherwise, if the circumstances are serious, a fine of up to 30,000 yuan shall be imposed. If the invoice is inadvertently lost, it should be reported in writing to the tax authorities on the day of discovery and the declaration should be invalidated in order to seek a lighter punishment.
4购置虚假生意的发票属违法,到达一定规范要坐牢
4. It is illegal to purchase invoices for false business. If you reach a certain standard, you must be imprisoned.
发票开具要树立在发作真实业务的根底上,假如没有发作真实的业务,千万不要购置进项发票用于抵扣。
Invoice issuance should be based on the real business. If there is no real business, don't buy purchase invoice for deduction.
目前国税局的“金三系统”功用强大,发票电子底帐全方位采集、查验、比照,一张发票都跑不了,当初抵了几就得补交几税,还有滞纳金和罚款,严重的要被移送公安机关追查刑事义务,因而得失相当。
At present, the "golden three systems" of the State Tax Administration have powerful functions. The electronic invoices are collected, checked and compared in an all-round way. A single invoice can not run away. At the beginning, it has to pay several taxes if it has been offset, as well as late fees and fines. Seriously, it has to be transferred to the public security organs to pursue criminal obligations, so the gains and losses are comparable.
5关门不能一走了之,“任性”结果很严重
5. Close the door and don't go away. The result of "willfulness" is very serious.
江湖不好混,做不下去了,觉得反正也没欠过税,联络方式也改了,直接关门走人,不走正常的注销税务注销程序,也不再申报了。这种行为使不得,殊不知,擅自走逃会被认定为“非正常户”,同时也会留下不良征税信誉等级,以后再注册或投资公司都会遭到很大影响。同时,在非正常解除的环节,税务机关会依据征税人逾期未申报的时间长短处以万元以下罚款。
The rivers and lakes are not easy to mix up. They can't do it any more. They feel that they haven't owed taxes anyway. Their contact methods have been changed. They just close their doors and leave without going through the normal procedures of tax cancellation and no longer declare. This kind of behavior makes it impossible to escape without authorization, which will be regarded as "abnormal household" and will also leave a bad credit rating of taxation. Later, re-registration or investment companies will be greatly affected. At the same time, in the process of abnormal termination, the tax authorities will impose a fine of less than 10,000 yuan on the basis of the time when the taxpayer fails to declare on time.
6税务检查要出示,未出示可回绝
6. Tax inspection should be produced, but no production can be rejected.
根据《征管法》第五十九条和《征管法施行细则》第八十九条,税务机关派出的人员停止税务检查时,应当向您出示税务检查证和税务检查通知书;未出示税务检查证和税务检查通知书的,您有权回绝检查。
According to Article 59 of the Taxation and Management Law and Article 89 of the Rules for the Implementation of the Taxation and Management Law, when the personnel dispatched by the tax authorities stop the tax inspection, they should show you the tax inspection certificate and the notice of tax inspection; if you do not show the tax inspection certificate and the notice of tax inspection, you have the right to refuse the inspection.
7账簿调取有程序,移交税务要收据
7. Procedures for the collection of books and receipts for the transfer of taxes
依照《征管法》第八十六条内容,税务机关有权调取企业账簿,但必需出具相关手续,否则属于越权。调取账簿也有时限请求,调取当年账簿应在30天内出借,调取以前年度账簿应在3个月内出借。
According to Article 86 of the Law on Collection and Management, tax authorities have the right to collect enterprise accounts, but they must issue relevant procedures, otherwise they are ultra vires. There is also a time limit request for the transfer books. The current year's transfer books should be lent within 30 days, and the previous year's transfer books should be lent within 3 months.

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