The business scope of the company is divided into general business items and licensed business items: general business items can be operated independently; The licensed business items can only be operated with approval documents and certificates.
The licensed business items can be divided into two types: pre approval and post approval. During the commercial reform in recent years, a large number of pre approval has been changed to post approval. Therefore, registered companies often need to first go through commercial registration, obtain business licenses, and then handle the corresponding permits according to the provisions of the relevant departments before they can operate.
The standards for general taxpayers to order registration are:
The annual taxable sales volume of industrial enterprises (for 12 consecutive months) is more than 500000 yuan;
The annual taxable sales volume of commercial enterprises (for 12 consecutive months) is more than 800000 yuan;
The annual taxable service sales of taxpayers who replace business tax with VAT (for 12 consecutive months) is more than 5 million yuan.
If the business scope of a taxpayer originally belongs to the scope of replacing business tax with value-added tax, but it is an industrial or commercial project that the taxpayer filled in the business scope when going through registration, resulting in errors in the registration of its tax categories by the competent tax authority (tax registration and other matters are obviously inconsistent with its actual operation). If the sales revenue of the taxpayer exceeds 500000 yuan or 800000 yuan for 12 consecutive months, the system will prompt the taxpayer to become a general taxpayer. In fact, the projects that the taxpayer operates are all business tax replacement and value-added projects (5 million yuan standard), far from the standard! Although it can be confirmed through verification, does it not delay time?
Preferential tax policies. Some preferential tax policies refer to one or more industries. The tax authorities screen and coach the taxpayers under their jurisdiction one by one according to the business scope filled in by the taxpayers and through tax management. If the taxpayers make mistakes in filling in the business scope, the guidance of the tax authorities may be less targeted, The taxpayer's grasp of the policy is not accurate enough. Of course, we can make up for it in the later period by filing a supplementary report afterwards, but it will not save time and effort if we truthfully fill in our business scope at the beginning.
When registering a company:
1. When determining the business scope of the company, it is necessary to consider not only the current business and business activities, but also the business and business activities planned or engaged in in the near future;
2. The main business must be placed in the first item. Do not fill in indiscriminately or plagiarize, and fill in according to the actual situation;
3. The more business scope, the better. It should be more refined.
4. If you need to expand your business scope, please go to the tax authority in time to change your tax registration.
Some enterprises operate businesses in multiple industries at the same time. At this time, the enterprise where the first business item in the business scope is located is the industry to which it belongs. The tax bureau often refers to the industry level for case selection indicators when conducting inspection, sorting out the wrong order, and being careful to suffer losses.
If the business scope of the enterprise is very wide and involves many industries, the tax bureau may set many types of taxes for the enterprise, and also consider that the profitability of the enterprise is relatively strong. It is not ruled out that tax supervision will be strengthened.
