A, what is small and micro-enterprise
Small and micro-enterprise is a small business, micro-enterprise, home-based enterprises, individual business, is proposed by the economist Prof. Lang * ping. 2015, China's implementation of small and micro-enterprise and individual business starting point policy and small and micro-enterprises half of the income tax policy tax cuts and exemptions nearly 100 billion yuan.Two, small and micro-enterprises need to apply for a tax registration certificate
Small and micro-enterprises belong to the income taxpayers, is required to apply for a tax registration certificate. Can not refuse to handle. Small and micro-enterprise sales of less than 20,000 yuan per month is exempt from tax, but the tax registration certificate is still to do, tax returns are still to report.Three, the tax registration certificate how to do
1, the first business license, and then take a copy of the business license and copy, the owner's ID card and a copy of the organization code certificate, the articles of association, the registered capital assessment report, proof of ownership of the house or housing lease contract, to the tax bureau for tax registration. 2, fill out the application form for tax registration, and pay the cost of registration certificate (some areas are exempt from payment). If it is the service industry, construction, catering and other business households to pay business tax, to the local tax bureau for: If it is the payment of value-added tax households, to the National Tax Bureau for 3, the taxpayer should be since the date of receipt of the "business license" within 30 days, to the tax authorities to declare for the tax record. The late processing will be fined, and the tax law provides for a fine of less than 2000 dollars. So you go for it as soon as possible. 4, for tax registration acceptance, take the initiative to contact the tax administrators. After my patience, I believe that the majority of friends and small and micro-enterprise owners understand the small and micro-enterprises need to apply for a tax registration certificate. The development and growth of small and micro enterprises, ultimately rely on the strength of the enterprise itself, has been under the umbrella of state policy, sometimes counterproductive. The increase in national tax cuts is a wake-up call for small and micro enterprises to work harder so as not to be eliminated by the social flood. If there are other questions about the tax registration certificate for small and micro enterprises, welcome to consult,