1, just register the company that establish, how to still declare individual income tax without employee at present?
Basis " it is good about doing that income tax of total bureau of national tax Wu manages pay taxes of proper motion of individual income tax is declared and complete an announcement that sum withholds detail to declare the job " concerned regulation, general look forward to, institution and social organization, practice condition is independent business accounting for means of normal, business accounting, all should deal with individual income tax to director tax authority complete detail withholds a sum declare (every are asked for period the data of detail of individual income tax that should declare one person at least) , if taxpayer did not undertake declaring on schedule, will according to " the law that ask for a canal " relevant provision gives punishment.
2, " proof government measure is deducted before duty of enterprise income tax " in, what is the decision criteria of small and fragmentary management business?
The decision criteria of small and fragmentary management business is the individual is engaged in answering the sale of duty project management business does not exceed what policy sets related value added tax to rise collect a place. The enterprise is not belonged to in the defray project of churchyard happening should of duty project, the other side is an unit, with the proof is being deducted before the other and exterior proof beyond the bill that the other side opens serves as duty; The other side is an individual, with the proof is being deducted before internal evidence serves as duty.
3, does bill become invalid what is what the condition points to?
The condition that bill becomes invalid: The bill couplet that gets return, touch buckle couplet, and time did not sell square make out an invoice more than that month; The sale just did not copy duty and not charge to an account; Buy the buying party not attestation, or attestation eventuate " attestation of taxpayer identifying date nots agree with " " value added tax is special attestation of bill code, number nots agree with " . Taxpayer cannot ill will becomes invalid bill, to escape imposition becomes invalid of bill, not only want filling capture tax payment, even pay fine for delaying payment, fine.
4, after the enterprise is cancelled, stay touch the amount of tax to be paid to you can apply for drawback?
Basis " total bureau of Wu of tax of state of Ministry of finance about value added tax the announcement of a certain number of policy " regulation: The goods in stock when average taxpayer is cancelled and stay touch the amount of tax to be paid to handle an issue, average taxpayer is cancelled or be cancelled to coach period average taxpayer qualification, turn when be miniature taxpayer, its goods in stock does not make input tax turn provenance manages, its stay touch the amount of tax to be paid to also do not give drawback. Specific advisory tax authority.
5, sale goods did not open bill last month, but had declared pay tax, this month filling invoice, how does value added tax declare a watch to fill in?
Sell goods last month but did not open bill, the sale when declaring fills in to declare watch subordinate list in value added tax one the 5th column " did not open bill " . Of this month filling invoice, in the 5th column " did not open bill " fill in corresponding negative rushs. And opened bill message fills in the 1st column in correspondence " the value added tax that defends bogus duty to accuse a system to open is special bill " or the 3rd column " open average bill " .
