Q: What are the main contents of tax registration?
A: According to the new Measures for the Administration of Tax Registration (Order No.36 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China): Article 16 The main contents of the tax registration certificate include: the name of the taxpayer, the tax registration code, the legal representative or person in charge, the production and business address, the registration type, the accounting method, the production and business scope (main business and concurrent business), the date of issuance, the validity period of the certificate, etc. ?
Introduction: Tax assessment is a tax service process. Tax authorities can set up tax returns that can understand and master the taxpayer's financial accounting and related business conditions through information means, and combine the audit of account books and statements to find and correct mistakes and deviations in tax returns in time to help taxpayers improve the quality of tax returns; Tax assessment can effectively solve the tax-related problems caused by taxpayers' subjective negligence or misunderstanding of tax law through interviews, proof, etc., and fully embody the principle of combining tax administrative law enforcement education with punishment.
In order to adjust the national economy and reflect the industrial policy in time, the tax policy is constantly changing. Successful tax planning is the result of updating and obtaining tax policies in time and optimizing various tax schemes. Make use of the changing adaptability of tax policy and economic reality to find the growth point of taxpayers' interests in taxation. Aerospace information software can help enterprises to establish a sense of risk cost in tax planning, analyze various possible risk factors, actively take effective measures to prevent them from falling into the negative trap of tax evasion, fully demonstrate the legality and rationality of planned projects and the comprehensive benefits of enterprises from many aspects, pay attention to the changes of tax policies and the characteristics and specific methods of tax collection and management by local tax authorities, apply accounting knowledge to practice from the perspective of overall tax burden, optimize selection criteria, and maximize the overall profit of enterprises as much as possible under the condition of small tax burden.
? Tax payable
Usually, catering enterprises need to pay three kinds of taxes, namely business tax, urban maintenance and construction tax, enterprise income tax or personal income tax (income from production and operation of individual industrial and commercial households). The Provisional Regulations on Business Tax stipulates that units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and shall pay business tax in accordance with these regulations. This means that catering enterprises need to pay business tax, and the taxable amount is the turnover multiplied by 5%. The urban maintenance and construction tax is paid at 7% of the business tax (the tax rate of Guangzhou urban maintenance and construction tax is 7%). In terms of income tax, enterprises registered as enterprises (excluding individual industrial and commercial households and sole proprietorship and partnership enterprises) are required to pay enterprise income tax. The total income of an enterprise in each tax year, after deducting non-taxable income, tax-exempt income, various deductions and losses allowed to be made up in previous years, is taxable income, and the taxable amount can be multiplied by 25%. If the registration type is individual industrial and commercial households or individual proprietorship or partnership enterprises, individual income tax shall be paid. The total income in each tax year, after deducting costs, expenses and losses, is the taxable income. The taxable income can be obtained by multiplying the taxable income by the corresponding tax rate.
? Enjoy tax incentives.
Tax incentives are mainly concentrated in small and micro enterprises. In terms of business tax, small and micro enterprises with a monthly turnover of less than 30,000 yuan are exempt from business tax from 20 14 10 1. In terms of corporate income tax, eligible small and low-profit enterprises are subject to corporate income tax at a reduced rate of 20%; 20 15 1 10 to 20171February 31February, the scope of small and low-profit enterprises enjoying the preferential policy of halving corporate income tax is within 654.38+10,000 yuan (including 654.38+10,000 yuan). Enterprises that adopt the method of collecting enterprise income tax after verification can also enjoy preferential treatment for small-scale low-profit enterprises as long as they meet the conditions of small-scale low-profit enterprises. In terms of personal income tax, since April 2004 1 2065438, if the monthly operating income of individual industrial and commercial households, contracted households of enterprises and institutions, sole proprietorship enterprises and partnership enterprises is less than 20,000 yuan (the original standard is 5,000 yuan/month), the personal income tax rate is 0. Since September of 1, 20 14, if the monthly operating income of individual catering industry is less than 2 1, 875 yuan, individual income tax on production and operation will not be levied.
? tax burden
According to a person from the Municipal Local Taxation Bureau, the tax burden of the catering industry in Guangzhou is generally stable, maintaining at around 6.9%, while the local tax burden of the whole city is around 8%. A series of structural preferential tax reduction policies such as business tax and income tax issued by the state to support the development of small and micro enterprises will promote the stability and slight reduction of the tax burden of catering industry in our city.
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