Individual industrial and commercial households can "not keep accounts"
Most individual industrial and commercial households do not have the habit of establishing accounts, and the tax authorities' supervision of individual industrial and commercial households is relatively loose, but Article 2 of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households stipulates:
"Individual industrial and commercial households engaged in production and business operations and having fixed production and business premises shall set up, use and keep account books and vouchers in accordance with the provisions of laws, administrative regulations and these Measures, and keep accounts according to legal and valid vouchers. At the same time, the tax authorities should take effective measures to consolidate the achievements of establishing account books, actively guide individual industrial and commercial households to establish and improve account books, correctly conduct accounting, and truthfully declare and pay taxes. "
According to the requirements of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), eligible individual industrial and commercial households must also set up accounts, pay taxes like enterprises, and accept the supervision and management of tax authorities.
Individual industrial and commercial households can "not pay taxes"
According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Defining the VAT Exemption Policy for Small-scale Taxpayers (No.1, No.202 1), as long as the total monthly sales of small-scale taxpayers, whether individual industrial and commercial households or companies, do not exceed 1 50,000 yuan (1quarter is/kloc).
Individual industrial and commercial households can "not annual inspection"
According to Article 13 of the Regulations on Individual Industrial and Commercial Households
"Individual industrial and commercial households shall submit an annual report to the registration authority from June 30th to June 30th every year. Individual industrial and commercial households shall be responsible for the authenticity and legality of their annual reports ";
Article 14 "The registration authority shall include individual industrial and commercial households that fail to fulfill their annual reporting obligations in accordance with the provisions in the business exception list and publicize them to the public on the enterprise credit information publicity system."
Individual industrial and commercial households can "not approve"
If the business scope involves pre-approval or post-approval, individual industrial and commercial households and companies need to apply for approval. According to Article 23 of the Regulations on Individual Industrial and Commercial Households,
"Individual industrial and commercial households registered items change, did not apply for registration of change, the registration authority shall order it to make corrections, and impose a fine of 1500 yuan; If the circumstances are serious, the business license shall be revoked. Individual industrial and commercial households have not gone through tax registration, and the tax authorities shall order them to make corrections within a time limit; If it fails to make corrections within the time limit, the business license shall be revoked by the registration authority upon the request of the tax authorities. "
Individual industrial and commercial households need to apply for registration of change as companies do if there is any change.
Individual industrial and commercial households will not be "randomly selected"
Many individual industrial and commercial households are self-reliant freelancers, so does this mean that the industrial and commercial departments will not conduct spot checks?
Of course not! Not only will it be checked, but it will also be strictly investigated!
After obtaining the business license, many individual industrial and commercial households did not apply for the tax registration certificate in time before the integration of the two certificates, nor did they apply for the relevant business license;
Or fails to apply to the industrial and commercial department for change filing after the change;
Or because the health, environment, fire protection and other issues during the operation are not well maintained, there are risks or they are reported by surrounding residents.
Many business owners think that individual industrial and commercial households do not need to keep accounts, pay taxes and be randomly selected, but they are not. For business owners, a good organizational form will not only affect the business efficiency, but also affect the future development and financial management.
Therefore, when starting a business, we should carefully consider choosing individual industrial and commercial households or enterprise system!