In recent years, the development trend of the trade industry has been very good, but with the enterprise bigger and stronger, the corresponding need to pay more taxes, the tax burden is heavy in fact, will seriously affect the business situation.

One, the trade industry tax issues:

1. As a general taxpayer enterprises, the relative social responsibility is relatively high, the need to bear the tax: value-added tax rate of 13% + corporate income tax 25% + shareholders' dividend tax of 20%, not to mention the additional tax. These taxes usually occupy a large part of the main body of the enterprise tax, therefore reducing the after-tax profit of the enterprise.

2. The combination of taxable items, tax-exempt items and simple taxable items makes it difficult to divide the input invoices.

General taxpayer enterprises due to the above three projects, resulting in the input of the project is difficult to divide the input tax credit, according to the provisions of the tax law,

Enterprise can not be deducted input tax calculated as follows:

Not to be deducted input tax = the current period of the entire input tax can not be divided x ( Sales of items taxed under the simplified tax method + sales of items exempted from VAT for the current period) ÷ all sales for the current period?

The competent tax authorities will calculate the non-deductible input tax according to this formula.

The solution to the tax problem in the trade industry:

The most reasonable and convenient way is to make reasonable use of the national universal and regional tax incentives to reduce the overall tax burden on the enterprise.

To enjoy the regional tax incentives, the mode of operation is very simple, that is, to register and set up a new enterprise in the tax incentive park, no matter whether it is a limited liability company or a sole proprietorship enterprise, without changing the actual business address of the enterprise, you can enjoy. All of the enterprise registration process, business registration, tax reporting and agent bookkeeping, account opening, invoicing and other matters are handled by the editor of the platform professionals.

Three specific regional tax incentives

1. change to small-scale taxpayers

Enterprises with annual sales of 5 million or less, it is possible to apply for registration from the general taxpayers to small-scale taxpayers, so that good or bad value-added tax rate will be lowered from 13% to 1% or 3%.

2. The approved income tax for sole proprietorship enterprises

The main business enterprise can register service-type sole proprietorship enterprises in the tax-advantaged parks, and of course, it is necessary for the parks to be able to apply for the approved tax, such as XX studio, XX service centers and so on, through the "business diversion" method, to take the new business enterprise. Through the method of "business diversion", take the newly established individual can be approved levy to undertake business, even if there is no cost invoice, there will be no problem.

Because the individual sole proprietor for the input, as well as the cost is no requirement, directly is in accordance with the amount of invoices approved taxable income tax rate.

l? That is, the approved tax rate of 0.5%-2.1%, plus the VAT rate of 1%, 0.06% surtax, the combined tax rate of 0.5%-3.16%.

Whether you are invoicing the main business, providing cost invoices; or taking over the business to the outside world alone, you can achieve the effect of reducing the tax burden on the overall magnitude!

3. Limited company, tax support rebate 75%-90%;

4. High-tech enterprises identified

General taxpayers identified as high-tech enterprises, in the enjoyment of government subsidies at the same time, you can also enjoy the benefits of a reduction of 15% levy.

The above are the suggested tax-saving methods based on the heavy tax burden caused by the lack of input invoices in the commerce industry. Any enterprise with matching can choose according to the actual situation...