For example, a restaurant, the tax authorities originally approved its monthly turnover of 80,000 yuan, according to the provisions of the monthly business tax of 4,000 yuan, but the household will provide customers with catering services at the same time as the provision of cigarettes, alcohol, beverages, and cooked dishes, pickled products, etc., in the name of their relatives, respectively, apply for the operation of cigarettes, alcohol, beverages, and cooked dishes, pickled products, two business licenses, and respectively, to the state and local tax authorities to apply to receive invoices, requesting the state and local tax on the basis of three households. State and local taxes to re-approve the monthly turnover according to the business scope registered in the business licenses of the 3 households.
Another example is that a small supermarket operates commodities such as cigarettes, alcohol, daily necessities, stationery and hardware and electrical appliances, etc. The tax authorities originally approved the monthly turnover of the supermarket to be 150,000 yuan, and paid 4,500 yuan of value-added tax (VAT) per month according to the VAT small taxpayers' simplified levy method, and after the implementation of the new registration system, the household, utilizing the names of other members of the family and their relatives, reappeared to apply for the monthly VAT according to the different business commodities, respectively. After the implementation of the new registration system, the household, using the names of other family members and relatives, applied for five business licenses for tobacco, liquor, non-staple food, daily necessities, stationery and hardware and small household appliances, and requested the state tax authorities to re-approve the monthly turnover according to the different business licenses and business items.
From the above cases, it can be seen that the adoption of a multi-family license, the whole has become a new trend of some individual business and small and micro enterprises to avoid tax obligations, therefore, the author suggests the following aspects of the development of relevant management.
One is in the same place of business, a household into a multi-family, and the scope of business, projects, varieties of the same or still mixed in the business together, in the tax is still a household for the independent accounting business households to calculate or approve the turnover, and the other new households shall not be individually entitled to enjoy the benefits of the starting point.
The second is for the original business households, to take "one address, multiple licenses" business, although the business items, varieties can be separate accounting, but the scope of its business, varieties, and the original business households with the same scope of business, varieties, or by the original business households divested, the original business households in the original business households to calculate or approve the turnover of the original amount of the premise is not less than the original quota, the new households can be based on the actual operation of the actual business. For the new household can be based on the actual operation of its turnover approved separately.
Thirdly, to strengthen the invoice management of "one address, multiple licenses" business households, to prevent each other from issuing invoices on behalf of, and collusion with invoices.
The fourth is to change the current starting point preferential exemption, eliminating the critical starting point above and below the taxpayer's tax burden gap, so as to effectively prevent taxpayers to use the "one address, multiple licenses" intentionally evading tax obligations, for all types of market entrepreneurial subjects to create a fair tax policy environment.