We have made it clear how to write the business scope. There are also common mistakes that we need to avoid!
1、 Pay no attention to the front and back of the business scope
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.
2、 Branches fill in randomly
When an enterprise establishes a branch, its business scope cannot exceed that of the head office because the branch cannot independently bear civil liability. Therefore, the business scope of the branch company should be within the business scope of the head office.
However, if an enterprise establishes a subsidiary, its business scope does not need to be within the business scope of the head office. Since parent and subsidiary companies often provide services to each other, the head office should increase the business scope of commercial services, and subsidiaries should increase the business scope of providing services to the head office.
3、 Verification and collection are not considered
Newly established enterprises that intend to apply for verification and collection shall avoid business scope that does not allow verification and collection.
[Case] The newly established company of Company B plans to apply for verification and collection, and the financial staff increases the business scope of patent agency and trademark agency when handling industrial and commercial registration. When applying for verification, the tax authority said that the patent agent could not verify the collection, and your company did not comply with the regulations, so Company B had to silently cancel and re establish the company
Therefore, enterprises that intend to verify the collection should pay more attention to the verification of their business scope and avoid the types that cannot be verified and collected as stipulated in GSH [2009] No. 377.
4、 The more business scope, the better
Since the business beyond the business scope cannot be invoiced by itself, it needs to be invoiced by the tax bureau. In order to save trouble, the financial staff wrote down the business scope they could think of. However, some businesses cannot enjoy preferential tax treatment.
5、 The more business scope, the better
The common business scope of various industries is often listed online. This kind of post can be used for reference. Don't copy all of them. Even enterprises in the same industry have different business priorities. Take VAT as an example. In mixed sales, the tax rate is determined according to the main business. For the same mixed sales business, the enterprise tax rate of different main businesses is different.
When determining the main business, the business scope is also a reference. The business scope should highlight the company's main business and avoid overpaying taxes.
