A lot of people have raised some questions about bookkeeping and tax declaration. Today, Xiaobian will sort out some knowledge about bookkeeping and tax declaration for you. Let's have a look.
个体户需不需要记账报税？
Does the self-employed need to account and report tax?
大家往往有这样的误解：个体户是不是不用记账？个体户是不是不用缴税？可以很负责任的告诉各位，个体户也得记账、报税！
We often have the misunderstanding: does the self-employed not need to keep accounts? Are self-employed people exempt from tax? Can very responsibly tell you that self-employed also have to account, tax!
只要有销售或提供服务，增值税都需要申报，即使您可以享受免征政策，也必须报税；不论赚钱、赔钱，所得税都得申报；而报税的基础是记账。
As long as there is sales or service, VAT needs to be declared, even if you can enjoy the exemption policy, you must also declare it; no matter how much money you make or lose, income tax must be declared; and the basis of tax declaration is bookkeeping.
当然，按照《个体工商户建账管理暂行办法》，如果您的注册资金10万元以下，每个月的营业额在1万左右，那确实不用设置账本…可以申请成为“定期定额户”。可“定期定额”不是不用缴税，而是按照核定比率缴税，况且这征收率都是特别计算过的，你也不可能少缴！
Of course, according to the Interim Measures for the administration of the establishment of accounts for individual businesses, if your registered capital is less than 100000 yuan and your monthly turnover is about 10000 yuan, you really don't need to set up account books You can apply to be a "regular quota account". But "regular quota" is not to pay tax, but to pay tax according to the approved rate. Moreover, the collection rate is specially calculated, and you can't pay less!
未展开经营可不是好借口！
Not doing business is not a good excuse!
老板们更常用的理由就是：公司还在筹备期呢…现在没业务…况且我也没想开发票呀…认为这样就能不报税了？
The most common reason for bosses is that the company is still in preparation No business now Besides, I didn't want to invoice Think it's going to be tax-free?
其实，公司成立之后不管你有没有开始经营，税务局、工商局都认为你开始经营了，所以你一定要马上建立账本，并开始履行“纳税申报”义务。
In fact, after the establishment of the company, no matter whether you start to operate or not, the tax bureau and the industrial and commercial bureau all think that you start to operate, so you must immediately establish an account book and start to perform the obligation of "tax declaration".
如果你既不记账，又不报税，还说你根本没开始营业，如此一来超过6个月，工商局很可能直接吊销你的营业执照，而税务局早就认定你为“非正常户”了。
If you don't keep accounts or file tax returns, and say you haven't started business at all, so that over six months, the Administration for Industry and commerce is likely to directly revoke your business license, and the Taxation Bureau has long recognized you as an "abnormal account".
还有不使用发票这一招，现在根本行不通，全国都在严查发票，你也得为你的客户着想，现在不要发票的客户已经少之又少了…
There is also no use of invoices, which is not feasible now. The whole country is strictly checking invoices. You have to think about your customers. Now there are few customers who don't need invoices
被罚款您也无所谓？
You don't mind being fined?
如果你硬是不记账不报税的话，那后果就严重了：
If you insist on not keeping accounts and not filing taxes, the consequences will be serious:
第六十二条：纳税人未按照规定的期限办理纳税申报和报送纳税资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，可以处二千元以上一万元以下的罚款。
Article 62 If a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2000 yuan; if the circumstances are serious, it may impose a fine of not less than 2000 yuan but not more than 10000 yuan.
