Nine tax knowledge that bosses and general managers must know.

After more than 40 years of reform and opening up, many outstanding entrepreneurs have emerged in China, but most of them are small and medium-sized enterprises and even many micro-enterprises. They have just started a business, or their business is small or single. Generally, they don't hire accountants. It can even be said that many bosses have no awareness of bookkeeping and tax returns at all. Although you can find an agent bookkeeping company to deal with industrial and commercial tax issues, there will still be many bosses who may go into battle in person or find a relative to help them save money.

However, for business owners and managers, this is often a challenge. If you are not careful, you may step on the pit, so here are ten tax knowledge you must know, hoping to help you.

1, the indelible role of invoices

At present, it is free for enterprises to go to the tax authorities to collect and purchase invoices, but they will be fined if they lose invoices. Even the fine for losing an invoice is more than 100 yuan, which is really "the ticket is more expensive than the money". I would like to remind all bosses to cherish invoices as much as RMB. Even the invalid invoice or the stub copy of the normal cut-and-paste invoice has a shelf life of five years and needs to be properly kept, otherwise the maximum fine is 30 thousand yuan. If you accidentally lose the invoice, you should also report it to the tax authorities at the first time, and declare it invalid in order to get a lighter punishment.

Don't "willfully" cancel the waste industry, otherwise the consequences will be very serious?

Some bosses think that business is bad and they can't do it anymore. They think that they don't owe taxes and have no loss to the country anyway, so they don't go through the normal procedure of canceling tax registration, just close the door and leave, and no longer declare. As we all know, leaving a job without authorization will be regarded as an "abnormal household", and it will also leave a bad credit record, which will greatly affect the registration or investment in the company in the future. At the same time, in the process of abnormal termination, the tax authorities will impose a fine of 1 10,000 yuan according to the time when the taxpayer fails to declare within the time limit.

3. Properly manage bookkeeping books.

Some bosses are in arrears with accounting wages because of disputes with accountants, and some accountants think that the account books are the fruits of their own labor. If the boss does not give them, they will not pay them, so they are deadlocked. There are problems in both practices, and the boss should not default on wages; Accounting books belong to the property of the company, and accountants should not use them as bargaining chips. Both parties shall settle the dispute through friendly negotiation or legal recourse. If tax inspectors go to an enterprise to audit accounts, they will be fined less than 1 10,000 yuan just because the enterprise cannot provide accounting books, and their tax payable may also be verified. Therefore, the boss should properly handle the relationship with the accountants and keep the original accounting vouchers.

4, invoice deduction period

For many newly established enterprises that pay value-added tax, or enterprises that have just "increased the value of the camp", accountants are not familiar with the accounting methods and the provisions for reporting and deducting value-added tax. For regular general taxpayers, the certified input tax of the current month can be deducted; For taxpayers in the counseling period, since they have to wait for the comparison results before they can declare the deduction, accountants should declare the deduction of input tax within the time indicated in the notice of audit results. If the accountant forgets to deduct, according to the tax law, except for special reasons, the certified invoice is not allowed to be deducted after it is not declared within the specified time, which directly leads to the overpayment of taxes by the enterprise and brings real money and silver losses to the enterprise. Therefore, when hiring accountants, it is necessary to clearly check whether they are familiar with the relevant provisions of value-added tax, so as to avoid unnecessary losses.

5. Business declaration is necessary.

Some bosses think that the company should fill in the declaration form if it has business, and there is no need to declare if it has no business or has not reached the threshold. Actually, it is not. For tax authorities, the function of tax declaration is not only to implement the tax payable of enterprises, but also to understand the economic activities of taxpayers and master and analyze the changes of tax sources. If the enterprise fails to declare, according to the tax administration law, the tax authorities may impose a fine of 1 000 yuan on the enterprise.

6. Do I have to pay taxes on advance receipts? Whether to deliver the goods is the key.

Is it necessary to pay taxes as long as there is income received in advance? The answer is no, because according to the relevant provisions of the detailed rules of value-added tax, the duty of tax payment for pre-selling goods occurs on the day when the goods are issued (except for pre-invoicing). Therefore, if the inspectors have any objection to the failure to declare tax on the income received in advance, the enterprise accountant should clarify with the inspectors whether the transaction corresponding to the income received in advance has been delivered, because this directly affects the calculation of tax.

7. The type of invoice is not clear. Please read them in the purchasing manual.

Some bosses occasionally go to the IRS to receive invoices, but they may not know the types of invoices. In fact, except for special invoices for cargo transportation and unified invoices for motor vehicle sales, most national tax invoices are distinguished according to the identity of the drawer rather than the business. If it is a general taxpayer of value-added tax, use special VAT invoice and general VAT invoice; If it is a small-scale taxpayer, it will use general VAT invoices (upgraded taxpayers), general-purpose machine invoices, handwritten invoices, etc. As a boss, you don't need to know so much, just pick up invoices according to the types and quantities of invoices approved in the invoice collection and purchase book.

8. There are procedures for collecting account books and handing in tax receipts.

I believe that many bosses have encountered this situation, and the tax officials called and asked to send the company's account books for consultation. Some bosses will have questions. Do tax officials have the right to see my account books? According to the requirements of the tax administration law, the tax authorities do have the right to consult the enterprise account books, but they must issue relevant procedures, otherwise they are ultra vires. There is also a time limit for the transfer of account books. According to the provisions of the Tax Administration Law, the account books of the current year should be returned within 30 days, and the account books of the previous year should be returned within 3 months.

9. Tax eligibility has nothing to do with scale and number of employees.

Is it because the scale is small and the number of employees is small that it can only be a small-scale taxpayer in taxation? In fact, small-scale enterprises are not equal to "small-scale taxpayers" in taxation. According to the relevant regulations, even if the sales volume does not meet the prescribed standards, as long as the two conditions of sound accounting and fixed business premises are met, you can obtain the qualification of general taxpayer after application, and you can also issue special invoices for value-added tax by yourself.

About the author: Tao Zi, a senior hotelier and founder of CEO vision, is committed to leading more people to be senior general managers through self-study and mutual assistance.