Case Recently, Xiegang Branch of Dongguan Emergency Management Bureau found out the illegal facts of a dangerous chemical enterprise operating beyond the scope of its jurisdiction through nearly one month's investigation and evidence collection, and imposed an administrative penalty of confiscation of illegal income of RMB 146,, a fine of RMB 11, and RMB 256,. Law enforcement officers found that the enterprise had no production and storage sites, and mainly engaged in the trade of dangerous chemicals. Although the enterprise obtained a license for the operation of dangerous chemicals, the business varieties obtained by the enterprise did not include dimethylformamide, methyl acetate, petroleum ether and trimethylbenzene, but it still illegally engaged in the business activities of related chemicals.
you are still engaged in related business without qualification! ! This is no good!
This case is relatively special because it belongs to a special industry. But it can sound an alarm for other dangerous chemicals business units.
what is out-of-range operation? Business scope is the business scope in the business license. As the name implies, super-business is beyond the content in the business license.
what should be done when an enterprise obtains business income beyond its business scope and the other party asks for an invoice? Let's take a look at the official authority's response first.
the business beyond the business scope can be invoiced as long as it is true, and it is not limited by the business scope.
how to fill in the business scope? A newly registered company has to file its business scope, so how to write the business scope? Since we can't invoice beyond the scope of business, can we write down all the scope we can think of? Please don't think so! Wake up ...
1. If an enterprise operates in multiple industries at the same time in the order of business scope, the first item in the business scope shall be regarded as the industry to which the enterprise belongs, and the indicators selected by the tax bureau often refer to the industry level.
2. collection method when setting the business scope, we should also consider the later tax collection method, because some businesses cannot apply for approval and collection. (for example, patent agency, trademark agency)
3. Scope of business of branches The business scope of branches cannot exceed that of the head office, because they cannot bear civil liability independently. The business scope of the subsidiary does not need to be within the business scope of the parent company. However, since the parent company and subsidiary company often provide services to each other, the head office should increase the business scope of commercial services, and the subsidiaries should increase the business scope of providing services to the head office.
4. The same business scope of the same industry may refer to relevant articles when preparing the business scope, so there will be similar business scope. But even in the same industry, the business focus of each company is still very different. For example, in mixed sales, the tax rate is determined according to the main business. For the same mixed sales business, the corporate tax rate of different main businesses is different. When determining the main business of an enterprise, the business scope should be taken as a reference, and everyone should follow the actual situation. It doesn't matter if business beyond the scope of business happens occasionally. As long as the business really happens, it can be invoiced according to the facts ~ ~ and how to deal with it.
Problems in business scope invoicing
1. Invoices with corresponding tax rates cannot be issued in the invoicing system because business outside the business scope has occurred and the invoicing system has no corresponding tax rates. For example, for a small-scale taxpayer engaged in catering services, the VAT collection items approved by the tax bureau are catering services, but other contents have not been approved. When the tax bureau has set up a check on the collection items and the declaration form, even if the enterprise issues an invoice for 3% of the goods sold by itself, the system may still prompt that the declaration is abnormal and it is impossible to fill in the form at the time of declaration. In this case, you may need to reissue it with your tax control panel to see if the tax bureau has approved the tax types and product names. However, now the billing system basically covers all tax rates and can be issued, but we should pay attention to special circumstances.
2. The declaration is abnormal after the invoice is issued. If the collection items and the declaration form are checked, even if 3% of the sales goods are invoiced by themselves, abnormal information may appear at the time of declaration. This small problem, just go to the tax bureau for approval ~~
3. As long as the tax-related risks are involved, there will be inspection risks to some extent. Although there is no clear stipulation that invoices beyond the business scope are not allowed, it is a special case after all, because it will still bring tax risks to enterprises. Because the current billing system needs to select the commodity name and tax number according to the business content, when the billing content is far from the main business of the enterprise, it will easily attract the attention of the tax bureau. If the enterprise does have business beyond its business scope and has to issue such invoices, please be sure to keep relevant reference materials, such as contracts, current bills and so on. If the business beyond the business scope becomes a long-term business, then the business scope of the enterprise must be changed! If you are still worried about the change of business scope, small-scale taxation can help you! You only need to provide basic materials, and the small-scale finance and taxation industry and commerce experts will do it for you all the time, so that you can easily obtain a new certificate and save your precious time!