(Pay close attention to this date continuously, have more dried food)
Duty Wu is cancelled no longer anxious! 3 big move are total bureau of national tax Wu business tax Wu cancels untie a person
According to website of total bureau of national tax Wu on September 18, 2018 message, since October 1, 2018, total bureau of national tax Wu rolls out 3 big move to cancel untie a person for business tax Wu, this 3 big move, we are OK abbreviation does to avoid, do namely and brief do, specific for:
One, execute clear duty to prove to avoid run a service
2, optimize duty Wu to cancel run a service namely
3, simplify duty Wu cancels conduction material and flow
Message one, the company that anxious wears how to be cancelled seems saw dawn, welfare comes, this simple, not anxious.
Everybody knows, the enterprise registers operation wide into severe piece, register it is easy, difficult to cancel, entrust the charge that intermediary orgnaization representative cancels, little criterion 349, many two 30 thousand, not be the small small company that a preparation cancels really can susceptive. However, if him boss is cancelled personally, come program much, thing the condition is much, much, do complex, cancel link in duty Wu especially; 2 come the thing that a lot of things resemble and so on of Wu of accountant, duty, involve relevant major, average employer not quite understand; In cancel a course, 3 still have very Duomenmen, unfamiliar can let you run below the circumstance leg; 4 come duty factor of some bosses oneself is busier, and the company should be cancelled, have some of sadness really, where to return can do oneself go running? Come down integratedly so, most boss still hands over a large sum of charge very reluctantly, entrust intermediary orgnaization to deal with cancelled.
So, after when national tax Wu total bureau utters the word that cancels untie a person to duty Wu, the young shopkeeper that believes a lot of preparation cancel a company will be very excited.
But, what is the connotation of 3 afore-mentioned act after all? What condition, restriction be had when specific applying? We come specific look.
The first act " avoid do " , execute clear duty to prove to avoid run a service, what it is aimed at is to the market superintendency branch applies for simple and easy the taxpayer that cancel, the clear duty proof that does a tax authority can be avoided below certain condition, cancel directly. The condition is:
Had not dealt with experience duty matters concerned;
Or, although had dealt with experience duty matters concerned, but did not get with bill, without owe tax (fine for delaying payment) reach amerce.
That is to say, the enterprise falls in the circumstance that accords with one of two afore-mentioned conditions, can superintend a branch to the market directly (namely the industrial and commercial administration previously branch) conduction enterprise is cancelled, need not run revenue!
So, what meaning are these two conditions?
"Had not dealt with experience duty matters concerned " , it is to point to to after the enterprise holds water, come experience duty matters concerned never has been dealt with before cancelling.
The issue came, what is " experience duty matters concerned " ? The file of duty Wu total bureau was not made clear. According to experience, I think experience duty matters concerned includes duty Wu to ascend Wu of appropriate of begin to remember things, duty to examine and approve relevant matters concerned of matters concerned, bill and pay taxes to declare matters concerned. After duty Wu registers matters concerned to include an enterprise to establish, report for duty to the tax authority, submit a data, modificatory data is referred to wait to the tax authority when the enterprise is changed; Duty Wu examines and approve matters concerned to include to file derate tariff, refer average taxpayer qualification to put on record wait for matters concerned; Matters concerned includes to get related bill buy duty to accuse dish, conduction bill is gotten buy book, buy bill, open the matters concerned such as bill; Pay taxes declares the pay taxes that includes monthly, quarter, year, and fill declare wait for matters concerned.
The enterprise never has dealt with these experience duty matters concerned, so when cancelling, can enjoy big welfare, cancel directly, need not go revenue.
Of course, " taxation ask forring provides a way " regulation, the enterprise is registered after holding water, must deal with to the tax authority in a month put on record register. So " had not dealt with experience duty matters concerned " have illegal ill will it seems that, specific how did total bureau of Wu seeing duty explain.
"Had dealt with experience duty matters concerned but did not get with bill, without owe tax (fine for delaying payment) reach amerce " , it is to although had dealt with matters concerned of partial experience duty,say, but did not get with bill, also did not owe duty and penalty. This requirement is more specific, need not I explain. But this condition also has a problem, if the enterprise did not deal with experience duty matters concerned on time,that is, did not report for duty on time for instance, pay taxes is declared etc, pay taxes should fine oh, so this word also is to have contradiction it seems that, specific beard looks to explain and hold of the tax authority.
The 2nd act " do namely " , it is to point to optimize duty Wu to cancel run a service namely, it sets the taxpayer that cancels commonly to superintending a branch to apply for to the market, when the tax authority is dealing with duty Wu to cancel for its, check status to not was in duty Wu, without owe tax (fine for delaying payment) reach amerce, already value added tax of hand in for cancellation is special bill and duty control special device, adopt " acceptance is made " the look is short of deal with, namely when taxpayer is dealing with duty Wu to cancel, if the data is not neat, can give commitment in its hind, the tax authority issues clear duty document immediately, the condition is:
One, level of pay taxes credence is the taxpayer of class A and B class;
2, accuse a level of credence of parent company pay taxes to arrive for class A M class taxpayer;
3, provincial people government introduces a talent or via the orgnaization such as provincial above guild the trade that maintain gets a soldier to just wait for the enterprise that establish;
4, the fixed norm that did not bring into evaluation of level of pay taxes credence is individual and industrial and commercial door;
5, did not achieve the taxpayer that the place collects since pay taxes of value added tax.
Say simply even if, execute instant application, on-line service doing a form to 5 kinds of afore-mentioned taxpayer, won't procrastinate, need not wait.
Taxpayer should fill by affirmatory time limit neat data does a form relevant item. Be like what did not fulfil commitment, the tax authority brings into legal representative, financial to its chief government of class of D of pay taxes credence.
The 3rd act " brief do " , it is to point to simplify duty Wu cancels conduction material and flow, include 5 to simplify:
One, simplify data. Real to already was being executed name does the taxpayer of duty, avoid grant to offer duty Wu to register certificate and individual identity document.
2, open special window. In service doing tax hall setting cancels business to serve the window technically, increase amount of specialized service window in time according to the circumstance.
3, offer " formula type " service. Item of the buy before integrated duty Wu is cancelled, execute " one window is accepted, interior is on the move, in a limited time do knot, window to go out " " formula type " service mode.
4, aggrandizement " head ask system of job responsibility " and " one-time inform " . When taxpayer deals with duty Wu to cancel to office of service doing tax, the duty Wu personnel that recieves first should be in charge of asking clear case, divisional item and complex degree, classify the matter that issues need to deal with to inform a book, had done communicate and coach the job.
5, optimize in-house work flow and hillock duty allocate. Deal with those who cancel business to involve much item to taxpayer, want innovation work way, brief optimize flow, hillock duty, implementation linkage, in a limited time processing.
The 3rd act, it is to be aimed at general collect popular apparently. Always cannot " avoid do " and " do namely " , can enjoy " brief do " service, in service hall one window is accepted, one window goes out, also need not search to upstairs again " the member that be in charge of only " !