No matter whether there is business or not, we need to stop filing.
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 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.
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 Invoices should be carefully kept and fines should be imposed for the loss of invoices.
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. It is illegal to purchase invoices for false business. If you reach a certain standard, you must be imprisoned.
Invoice issuance should be based on the real business. If there is no real business, don't buy purchase invoice for deduction.
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. Close the door and don't go away. The result of "willfulness" is very serious.
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. Tax inspection should be produced, but no production can be rejected.
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. Procedures for the collection of books and receipts for the transfer of taxes
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.