What is the function of the company's business scope?
The business scope of the company is related to the issuance of invoices by enterprises, and the invoices that the company can issue can only be allowed within the business scope. Because when the IRS enters the company information, what is the business scope of the company by default, and the invoices that can be issued are also business contents. If it is not within the business scope, you can't invoice.
At the same time, the registration of business scope provides a channel for the supervision of the company, which is a specific requirement of the market access system and is conducive to the state's control of the economy. The business scope is not well defined, and there is no constraint on what the company does. If it does this today and tomorrow, it may not be able to do anything well, and it will also bring great trouble to the supervision of the industrial and commercial tax authorities. So it is very important to determine the business scope, especially for some small and medium-sized enterprises.
Fill in the business scope carefully to avoid into the pit?
Many entrepreneurs did not fill in the business scope as required when registering. Although things are small, they have bought major hidden dangers and dug some big pits for themselves.
1, just copy the business scope.
Writing the business scope of a registered company is a headache for many bosses. Many times they know what they are doing, but the business scope is very difficult to write, so they always copy from their peers. However, different companies have different emphases, which is at most a reference and cannot be copied.
2. The business scope is not as much as possible.
Because the business beyond the business scope can't be invoiced, many bosses write down the business scope they can think of when registering the company, but because some businesses don't have tax incentives, the more the better.
3. Don't care about the order of business scope.
Many people don't pay attention to the order of business scope, and they fill it in casually. In fact, the first item in the business scope is the industry to which the enterprise belongs. When the Inland Revenue Department checks the indicators of outstanding cases, it will refer to the industry level. If the ranking is wrong, you may suffer.
4. Affect tax revenue
At the beginning of the company's establishment, it failed to fill in the business scope truthfully, such as writing "production XX" as "sales XX" to avoid consumption tax. In the end, it is self-defeating. As a result, a large number of follow-up taxes, late fees and fines appeared.
5. Write down the business scope of the branch casually.
Because the branch company is not qualified to bear civil liability independently, its business scope cannot exceed that of the head office, so pay attention to it when filling in.
But if it is a subsidiary, its business scope does not need to be within the business scope of the head office. However, due to the frequent business dealings between the parent company and the subsidiary company, the business scope is not suitable, which will lead to problems in invoicing. Therefore, when registering a subsidiary, the business scope should be as consistent as possible with the parent company.
After reading these, I believe everyone is clear about the business. The company's business scope can't be scribbled casually, otherwise it will be its own in the end.
What will happen if the company's business scope and orders are filled in casually? The analysis is as follows:
1, general taxpayer identification standard
To put it simply, the identification criteria for general taxpayers are as follows:
The annual taxable sales of industrial enterprises is more than 500,000 yuan;
The annual taxable sales of commercial enterprises is more than 800,000 yuan;
Annual taxable sales of service enterprises with business added value of more than 5 million yuan.
If the business scope of an enterprise is originally a service that increases the business value of the camp, but the registered business scope is an industrial project or a commercial project, it will lead to mistakes when the tax authorities verify the tax. Therefore, when the annual taxable sales of an enterprise exceeds 500,000 yuan (or 800,000 yuan), the system will prompt the enterprise to register as a general taxpayer. In fact, enterprises are engaged in the service of camp reform, which is far from the standard deviation of quota, leading to disputes between tax enterprises.
2. Preferential policies
Some preferential policies are mainly aimed at a certain type of project or a certain industry, and the tax authorities will manage them according to the business scope declared by taxpayers. If the business scope declared by the taxpayer is wrong, the tax authorities that enjoy it will not enjoy it, and the tax authorities that should not enjoy it may prompt enterprises to provide relevant certification materials to enjoy the preferential treatment, which will eventually lead to disputes between tax enterprises.
3. Financial subsidies
Financial subsidies in some areas require taxpayers to provide business licenses and other relevant information, and the amount of financial subsidies should be confirmed by comparing the business scope with the contents of invoices issued. If the business scope declared by taxpayers does not belong to the business scope of financial subsidies, even if the actual business is within the scope of financial subsidies, it will also lead to disputes between tax enterprises.
Then the question is coming, how to avoid the above situation?
1. When determining the business scope, we should not only consider the business to be carried out at present, but also consider the business planned for the future, so as to plan ahead.
2, the main business should be put in the first place, don't scribble, don't literally copy other people's business scope, try to conform to the actual situation.
3. The business scope is not the more the better, but the finer the better.
4. If it is necessary to expand the business scope, it shall timely handle the registration of industrial and commercial and tax changes.
Matters needing attention
1. When registering a company, multiple industries can be selected for business scope, which is not limited by company name and industry scope. For example, advertising companies can also have trade content in their business scope; The business scope of trading companies can also include consulting and services. But not everything can be written down, which will be discussed later.
2. Different provinces and cities have different language requirements for company name and business scope, and the language requirements for company name and business scope are very strict, as mentioned above.
3. The business scope of some special industries has special requirements for the registered capital of the company. For example, the registered capital of a labor service company needs to reach 2 million yuan before it can be written into the labor dispatch within the business scope. As for banking finance, it needs hundreds of millions of registered capital at every turn. Therefore, the business scope should not be scribbled, but it needs money. Although most industries are subscribed now, the money will eventually be paid unless it is cancelled.
4. For the business scope requiring pre-approval, it is necessary to obtain pre-approval permission before the business scope can be written into the business license. For example, if you are a food producer, you must first apply for a hygiene license, catering needs a catering business license, and cultural media companies need a radio and television production business license. Without pre-approval, you will operate without a license, ranging from fine to revocation of business license.
The business scope of a foreign-funded company is different from that of a domestic-funded registered company in some industries or products. For details, please consult Lian Sheng Guo Rong.
In short, the registered company and business scope should not be scribbled, the business scope should be standardized and easy to understand, and it also has certain advantages when signing contracts with customers!