Income needs to pay value-added tax, and the value-added tax shall be declared according to the loan service items.
II. Interest income obtained by financial institutions shall be exempted from value-added tax.
Article 1 of the Notice on Supporting the Financing Tax Policy of Small and Micro Enterprises (Cai Shui [20 17] No.77) stipulates that 20 1 7 to 20 12, 120 19,19. Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Support the Development of Rural Finance (Caishui [2065438+07] No.44) shall be abolished accordingly. In contemporary society, it is necessary for large and medium-sized enterprises to pay relevant taxes, but it does not mean that all taxes must be paid. In some cases, there are tax incentives. Therefore, we should pay close attention to some local tax policies in time in order to obtain relevant preferential policies.
Third, the newly established small-scale trading company has no business and no income, and is required by the tax bureau to pay value-added tax and income tax. What should I do?
Come uninvited
How can people not bow their heads under the eaves? If all the descriptions are true, there is indeed something unreasonable.
I don't know the specific situation, it's hard to say. For example, how does your company conduct tax verification? This can be checked. According to experience, the general limited company is generally levied by auditing. If there is really no business and no income, it is reasonable to say that there should be no value-added tax.
Moreover, the policy of tax reduction and fee reduction is now implemented, emphasizing the effect of preferential insurance. What we often see is that the whole country is promoting tax reduction and fee reduction. Is there another way to do the opposite? I wonder where it is. If there is any conflict with the above policies, it should be reported to the higher tax authorities. The simplest and most effective way is to tell the media, hehe.
As for the enterprise income tax, if the tax bureau adopts the approved levy on your company, it is natural to pay the enterprise income tax. Even if your company has no income or does not accurately calculate the income or cost, according to the regulations, the tax bureau can also verify the collection of enterprise income tax by "verifying in other reasonable ways". At this point, it's really helpless. Pay as much as you can
To sum up, according to the description of the topic, it is inevitable that your company needs to pay enterprise income tax, but I personally doubt it. To say the least, the tax is not much, forget it!
Therefore, it is necessary to check how the taxes at that time were approved, and the declaration system can also check.
4. Do small loan companies have to pay VAT?
Interest income of small loan companies is subject to VAT. According to the provisions of Caishui No.201636, financial services refer to the business activities of financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer. The business activities of small loan companies that lend funds to others to obtain interest income belong to loan services, and value-added tax should be paid according to regulations. The general taxpayer's tax rate is 6% and the small-scale taxpayer's tax rate is 3%.
I hope my answer is helpful to you, and I hope it will be adopted!