1. Whether there is business or not, it is necessary to stop filing.
Some taxpayers think that they have business needs to fill in the declaration form, but if they do not have business or have not reached the threshold, they do not need to declare. Accounting training schools point out that this is neither true nor true. Timely and truthful declaration is the main basis for taxpayers to implement tax collection obligations and undertake legal obligations. It is also the main source of tax administration information for tax authorities, as well as the main source of understanding taxpayers'economic activities, controlling and analyzing the changes of tax sources. If the taxpayer fails to declare, the tax authorities can impose a fine of less than 10,000 yuan in accordance with the rules of the Tax Administration Law.
2. Tax declaration is not tax declaration, and monthly operation is unforgettable.
Tax declaration refers to the data of invoicing for tax-controlled installation or non-tax-controlled electronic appliances. Failure to submit the invoice on time can be fined less than 10,000 yuan according to Article 35 of the Invoice Management Method of the People's Republic of China.
3. 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.
Small-scale enterprises are not equal to "small-scale taxpayers" in taxation. According to the relevant rules, even if the sales volume does not conform to the rules and regulations, it only needs to conform to the two conditions of sound accounting and fixed shutdown place. After application, it can obtain the qualifications of ordinary taxpayers, and also can issue special VAT invoices by itself. Article 33 If a taxpayer is recognized as an ordinary taxpayer, he shall not be converted into a small-scale taxpayer, unless the State Administration of Taxation has other rules.
4. 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 once 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.
5. It's illegal to purchase invoices for false business. You have to go to prison when you reach certain norms.
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't run away. It has to pay several taxes once 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.
6. Closing the door can't go away. The result of capriciousness is very serious.
It is not easy for rivers and lakes to mix up and continue. They felt that they were not in arrears, and that their contact methods had changed. They closed their doors and left without going through the normal procedures of tax cancellation and non-declaration. This behavior makes it impossible to escape without authorization. It will be regarded as an "abnormal family" and will leave a bad tax credit rating, which will greatly affect the subsequent registration or investment companies. 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 overdue time of the taxpayer.
7. Tax Inspection Should Be Presented, Not Presented Can Be Rejected
According to Article 59 of the Taxation and Administration Law and Article 89 of the Rules for the Implementation of the Taxation and Administration 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.
8. Procedures for book acquisition and tax receipts for transfer
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.