1. How often does the company submit tax returns? The tax filing time depends on the company's situation. Regardless of whether the company belongs to general taxpayers or small-scale taxpayers, general taxpayers shall declare before 15 every month, and small-scale taxpayers shall declare quarterly.
Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Second, what should I do if the company's tax returns are overdue? If the company's tax returns are overdue, it needs to go to the front desk of the tax bureau to make up the declaration and pay fines and late fees. I would like to remind you that if the company fails to pay taxes within the time limit, the tax authorities will order it to pay taxes within a time limit. If it fails to pay within the time limit, the tax authorities may take compulsory measures to recover the unpaid or underpaid taxes, and may impose a fine of more than 50% and less than five times the unpaid or underpaid taxes.
Three. What is the company's tax filing process 1? VAT declaration process:
(1) Fill in the VAT declaration form at the collection office of the competent tax bureau before 10 every month.
(2) VAT declaration methods include manual declaration, IC card declaration and online declaration. Both manual declaration and IC card declaration are required to go to the tax authorities for declaration. Online declaration is to download the declaration form online, fill it out and upload it.
2. The process of reporting enterprise income tax:
(1) declare and pay the enterprise income tax before the end of each quarter, pay the enterprise income tax in advance every quarter (if there is any income tax payable in this quarter), and settle the enterprise income tax of the previous year before the end of April of the following year.
(2) Enterprises established before June 65438+1 October12002 and their offices.
First, the reasons for the increase of registered capital of enterprises
(1) Enhance the company's strength and improve the company's credit. The higher the registered capital, the greater the company's asset strength and business scale, which can improve the company's commercial credit and be in an advantageous position in the competition.
(II) Increasing the company's working capital will help the company to explore new investment projects and expand the company's existing business scale.
(3) Adjust the shareholder structure and shareholding ratio, and change the composition of the company's management organization. Absorbing new shareholders can change the composition and structure of shareholders. For the capital increase within the scope of existing shareholders, the shareholding ratio of existing shareholders can be adjusted by arranging the subscription ratio of new shares, and the major shareholder can become a minor shareholder due to the capital increase. After the change of shareholder structure and shareholding ratio, the company will be able to rearrange and adjust its management organization and personnel, including replacing directors, managers and legal representatives.
(4) Increasing the registered capital of the company is beneficial for enterprises to declare projects, bid and be shortlisted. The more registered capital, the stronger the company's ability to take responsibility, and the more assured it is in operation. Second, the registered capital increase process steps
(1) The authorized agent of the capital increase company, with the original and duplicate of its company license and my ID card, goes to the branch of the industrial and commercial bureau where the license is issued to get the corresponding form. Pick it up at the domestic information counter.
(2) The relevant personnel of the Industrial and Commercial Bureau will inform the information objects to be prepared and the contents to be filled in the form when receiving the form.
(3) Fill in the application for company change registration, the certificate of designated representative or entrusted agent, and the relevant personnel shall sign and affix their official seals. Prepare shareholders' resolutions and amendments to the Articles of Association. You can make multiple copies, and the files can be kept. Signature and official seal of relevant personnel. (This step can be completed within 1 working day. If you are in doubt about whether the company's shareholders' resolution and amendments to the articles of association can be passed, you can bring these two documents and licenses to the issuing branch of the industrial and commercial bureau for consultation in advance. Domestic counter.
(4) Contact the accounting firm and the bank to remit the money to the company's temporary account for capital verification, and the bank where the account is located will issue a certificate (receipt voucher, statement and bank confirmation letter) (3-4 working days). Submit the certificate (mailed by the bank to the firm), business license and previous capital verification reports to the accounting firm, which will issue the capital verification report (1-2 working days).
(5) After all the necessary preparation materials and equipment are available, the agent shall submit them to the issuing branch of the Administration for Industry and Commerce for on-site audit. Pass and issue the receipt certificate of the enterprise registration application.
(6) After the audit is completed within 5 working days, you can take this document with you and obtain a new business license based on the date indicated in the Receipt of Enterprise Registration Application.
(VII) Expenses: The sum of the increased registered capital (registered capital) and the original registered capital (registered capital) shall not exceed 654.38+million yuan, and the expenses for the increased part shall be 0.8‰ and 65.438+00 yuan only.
(8) After obtaining a new license, unfreeze the company's temporary capital verification account with the user's ID card and transfer the funds to the corresponding account.
3. How to fill in the stamp duty declaration of registered capital?
When filling in the stamp duty declaration of registered capital, it is necessary to indicate the tax rate and specific tax amount paid. Because not all entities need to pay stamp duty, non-accountants in the company may not know the rules for filling in tax returns. Therefore, in order to avoid the defects in registration, accountants usually calculate the tax amount first.
The above is the reason why I introduced to you about the increase of registered capital of enterprises. The advantages of increasing the registered capital of listed companies are to increase the company's ability to resist risks, adjust the shareholder structure and shareholding ratio, improve the company's reputation, obtain legal qualifications, and also enable enterprises to obtain higher benefits.