Chinese enterprises do not file tax returns, so these eight tax matters should not be "capricious"

2020/10/29

Whether you're a new accountant or an old accountant, here are 8 common tax facts you should know.

1, whether you have business or not, you need to declare it
Some taxpayers think that if they have a business, they need to file a return, but if they have no business or do not reach the threshold, they do not need to file a return.
No, no, no. Timely and truthful declaration is the main basis for taxpayers to fulfill their tax obligations and bear legal liabilities. It is also the main source of tax administration information for tax authorities, the main source to understand taxpayers' economic activities, and the change of tax sources to grasp and analyze.
If the taxpayer fails to file the tax return, the tax authorities may impose a fine of less than 10,000 yuan on the taxpayer in accordance with the Law on collection and administration.

2, declare dutiable goods is not declare pay taxes, operate every month cannot forget
Tax declaration refers to the data of issuing invoices by tax control devices or non-tax control electronic devices. Failure to do so may result in a fine of less than RMB 10,000 yuan in accordance with Article 35 of The Invoice Management Measures of the People's Republic of China.

3, Although the scale of Chinese enterprises is small, they can apply for "ordinary people", and the successful application cannot be cancelled
Small Chinese companies are not the same as "small-scale taxpayers" in tax terms.
According to the relevant provisions, even if the sales volume does not meet the prescribed standards, as long as there are two conditions of sound accounting and a fixed business site, after the application, you can also obtain the qualification of a general taxpayer, and you can also issue a special VAT invoice by yourself.
Article 33 Unless otherwise stipulated by the State Administration of Taxation, taxpayers shall not be converted into small-scale taxpayers once they are recognized as general taxpayers.

4, the invoice should be carefully kept, the loss of the invoice to a fine
To the tax authorities to get the invoice free of charge, but the loss of the invoice is to be fined.
Article 29 of the Invoice Management Measures of the People's Republic of China stipulates that the invoice stub and invoice registration book that have been made out shall be kept for 5 years.
Upon expiration of the preservation period, it shall be reported to the tax authorities for examination and then destroyed.
Otherwise, if the circumstances are serious, they will be fined up to 30,000 yuan.
If the invoice is lost accidentally, it should be reported to the tax authorities in writing on the day of discovery and declared to be invalid in the newspaper, so as to get a lighter punishment.

5,Buying fake business invoices is illegal and people who meet certain standards will go to prison
Invoices should be issued on the basis of the occurrence of real business, if there is no real business, do not buy input invoices for deduction.
At present the "gold 3 system" function of national tax bureau is strong, bill electronic bottom account omni-bearing collects, examine, compare, an invoice cannot run, arrived at at the beginning how many have to fill pay how much tax, still have fine of late fee and fine, serious want to be transferred to public security organ to investigate criminal responsibility, because this gain outweighs loss.

6, shut the door can't walk away, "willful" consequences are very serious

Poor management, do not go down, think anyway did not owe tax, contact information has also changed, directly close the door and leave, not to go through the normal cancellation of tax registration procedures, also no longer declare.This kind of behavior can not be prevented, but little do we know that unauthorized departure will be considered as "abnormal households", but also will leave a bad tax credit rating, and then registered or investment companies will be greatly affected.At the same time, in the abnormal termination link, the tax authorities will impose a fine of not more than 10,000 yuan on the taxpayer according to the length of time the taxpayer fails to declare the tax.


7, the tax inspection must produce, does not produce may refuse
According to Article 59 of the Law on the Administration of Tax Collection and Article 89 of the Rules for the Implementation of the Law on the Administration of Tax Collection, when conducting tax inspection, the personnel dispatched by the tax authorities shall present to you the tax inspection certificate and the notice of tax inspection;You have the right to refuse the tax inspection without presenting the tax inspection certificate and notice.

8, account books have procedures, handed over to the tax receipt
According to article 86 of the Law on the Administration of Collection of Taxation, tax authorities have the right to take over the account books of Chinese enterprises, but they must provide relevant procedures, otherwise they will exceed their powers.There is also a time limit for retrieving the books. The books of the current year should be returned within 30 days, and the books of the previous year should be returned within 3 months.