In the investigation on the tax payment and operation of an industry and Trade Co., Ltd., we have obtained the following information: the enterprise is a private limited company with a registered capital of 500000 yuan. The manufacturing enterprise mainly manufacturing snake skin bags for packaging was registered in August 2020 and did not operate in the year of registration. In 2021, the sales revenue was 1.4 million yuan, and the enterprise income tax was zero due to loss at the end of the yearThe tax burden rate of enterprises with the same business scale is relatively low. Is it necessary for the enterprise to implement the verification and collection?
Before analyzing this case, the Dalian account agency company will take you to clarify several problems
What is the tax collection policy
Verification collection mainly refers to a collection method of income tax, which means to take a certain proportion of the invoice amount of the enterprise as the profit of the enterprise, and does not need to see the enterprise's input bill to calculate the enterprise's profit.The figure below shows the standard table of taxable income tax payment range of different industries.
Enterprises enjoying the approved collection policy
General enterprises in the tax department are audit collection, because the financial integrity of enterprises, tax can be reasonable and true calculation.But for The long-term profit is zero, or negative For example, it will take the number of approved invoice as the profit of this enterprise.
There is another one Sole proprietorship 。The reason why a sole proprietorship enterprise can enjoy the approved levy is that the sole proprietorship enterprise is a company operated by one person, and the company's accounts are difficult to be sound and can not truly reflect the profits of the enterprise. Only 10% of the approved invoice amount of the industry service industry is regarded as the enterprise's profit.
So it is generally small-scale to enjoy the approval, if the business is too large, but the enterprise accounts are not sound, it can not be said.
Applicable industries for individual proprietorship enterprises
Now that we know that sole proprietorship enterprises can be approved for collection, Dalian agency company will give you a brief talk about two industries that can apply for the verification and collection policy of individual proprietorship enterprises for your reference.
such as trading company In order to prevent this situation, we can set up a sole proprietorship enterprise to undertake product sales business, and the income tax is assessed and collected.
Another example is Labor consulting service company Due to the high pressure of labor cost and social security, the enterprise can not obtain reasonable entry voucher, and the agency fee or commission cannot be paid reasonably.We also suggest the establishment of a sole proprietorship enterprise to undertake labor consulting services and to verify the collection of income tax.
Of course, in addition to the above two cases, for example Marketing, technical services, cleaning services, engineering management, network technology, construction engineering and other service types It is also possible to apply for verification and levy if the detailed business scope is provided at the time of industrial and commercial registration.
Now let's go back to the above-mentioned cases, whether the industry and Trade Co., Ltd. implements the verification levy?
According to Article 35 of the law of the people's Republic of China on the administration of tax collection, "if a taxpayer has one of the following circumstances, the tax authorities shall have the right to determine the amount of tax payable: (4) it is difficult to audit the accounts due to the confusion of the accounts or the incomplete cost information, income vouchers and expense vouchers; (6) the tax basis declared by the taxpayer is obviously low and there is no justifiable reason."
There are two problems in the enterprise
First, there is no detailed account of quantity and amount, so the cost of product sales is not true, so it is difficult to calculate profit truly, which affects the correct accounting of enterprise income tax;
Second, compared with similar industries and enterprises of the same scale, the tax basis of the enterprise is obviously lower and without justifiable reasons.
The problems existing in the enterprise conform to the relevant provisions of the above-mentioned laws, so the enterprise income tax shall be assessed and collected.