1. After the establishment of the company, regardless of whether you have started operation or not, the tax bureau and the industrial and commercial bureau all think that you have started operation, so you have to have your own account book and start to implement the obligation of "tax declaration".
2、所设账本不是你本人记的流水账,而是契合请求的会计账簿,并附上契合规则的凭证。需求的会计人员来做,所以不少中小企业在请不起会计的状况下,选择代理记账公司。
2. The book you set up is not your own running account, but the one that meets the requirements, with the vouchers that conform to the rules. Demand professional accountants to do, so many small and medium-sized enterprises can not afford to hire accounting, the choice of agent bookkeeping company.
3、记账和报税是两件事,但互相关联。公司要依据税局给你核定的税种在规则的期限内停止“申报”。而报税和缴税也是两码事,报了税不一定要缴税款。
3、记账和报税是两件事,但互相关联。 The company shall stop "declaring" within the time limit of the rules according to the tax categories approved by the tax bureau for you. Tax filing and tax payment are two different things. Tax filing does not necessarily require tax payment.
4、即便是没有运营也没有开票的公司,也得报税,这时能够选择“零申报”。但是长期零申报会被归入“风险监控”。而且6个月不运营,工商局那边也会撤消你的停业执照。
4. Even companies that do not have operations or invoices have to declare their taxes, so they can choose "zero declaration". But long-term zero declarations are classified as "risk monitoring". And if you don't operate for six months, your suspension license will be revoked from the industrial and commercial bureau.
5、不是只要“零申报”才不用缴税,如上文所言,季销售额在9万元以内的,都暂免缴增值税,但前提是你要记账,你得去申报。
5. It's not just "zero declaration" that you don't have to pay tax. As mentioned above, if quarterly sales are less than 90,000 yuan, VAT will be exempted temporarily, but only if you want to keep an account, you have to declare.
6、一个公司触及的税种不只要一种,常见的有增值税、企业所得税、印花税等。特别是企业所得税,每年5月底有一次“汇算清缴”,这既是企业计算上一年有没有盈利的重要过程,也是税务局稽查的。
6. There is more than one kind of tax that a company touches on. Common ones are VAT, enterprise income tax, stamp tax, etc. Especially enterprise income tax, there is a "settlement and settlement" at the end of May every year. This is not only an important process for enterprises to calculate whether they have made profits in the previous year, but also the focus of the tax bureau's inspection.
7、经过了营改增、金税三期、开票系统晋级,税务机关对发票的检查力度的大,所以老板们千万不要“买发票”,更不要虚开、虚抵发票。
7. After the increase of business operation, the third issue of gold tax and the promotion of invoicing system, the tax authorities have made great efforts to check the invoices. Therefore, bosses should never "buy invoices", let alone falsify and overwrite the invoices.
8、当然也能够购置税控设备,请代账公司帮助做“开票”这个操作。依据开展需求,也能够申请普通征税人,进一步开辟业务,经过进项税额抵扣来少缴税款。
8. Of course, tax control equipment can also be purchased. Ask the agent company to help with the operation of "invoicing". According to the development needs, ordinary taxpayers can also apply for further business development, through input tax deduction to pay less tax.
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