The scope of application of the Credit Management Measures is: independent accounting enterprises, sole proprietorship enterprises and individual partnerships that have already registered tax (including "three certificates in one, one photo and one yard" and temporary registration), engaged in production and operation and are suitable for audit collection.
Audit collection refers to enterprise income tax audit collection, individual income tax audit collection of sole proprietorship enterprises and individual partnerships.
Therefore, non-independent accounting enterprises cannot participate in the rating.
How to declare the annual operating report of a non-independent accounting company that does not pay taxes? The internal accounting of non-independent accounting companies should be separated, the income and expenses should be split monthly on the accrual basis, and the statements should be consolidated in the head office. The turnover tax of the branch company should be paid locally, and the income tax should be merged with the head office.
In this way, the branch will have financial information, and the information published by the industrial and commercial bureau will be available.
I have a factory in a city that produces white wine and I want to sell it in Guangzhou. Is it better to handle independent accounting or non-independent accounting companies? Liquor consumption tax is only levied in the production field.
Do enterprises pay business tax to employees' bathhouses that are not independently accounted for? Answer: Caishui [200 1]No. 160 stipulates that Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China has taxable behavior and collects money, goods or other economic benefits from the other party. Including independent accounting units and non-independent accounting units, accepting money or other economic benefits from each other means that independent accounting units or non-independent accounting units within independent accounting units receive money or other economic benefits from units and individuals outside their own independent accounting units, excluding non-independent accounting units within independent accounting units receiving money or other economic benefits from their own units. Tip: Therefore, the tax obligation of business tax does not include collecting money, goods or other economic benefits from independent accounting units, and business tax is not levied.
Can the consumption tax of the processing link of the non-independent accounting department be deducted from the consumption tax of the processing link of the non-independent accounting department within the unit? Because sales are not realized, consumption tax is not levied.
The consumption tax of the processing link of the non-independent accounting department within the unit is paid by the main unit of the processing department, and it can be deducted if the processing unit is entrusted to continue processing the taxable products of consumption tax; If it is not used to continue processing consumption tax taxable goods, it cannot be deducted.
What materials do institutions need to establish non-independent accounting for capital verification? In general, the establishment of a capital verification institution shall provide the following materials:
(1) the application for registration of the establishment of the audited entity and the approval documents;
(2) Agreements and articles of association related to capital contribution signed by the investors of the audited entity;
(three) the qualification certificate of the investor or the identity certificate of the natural person;
(4) List of monetary investment, list of physical investment, list of intangible assets investment, list of assets and liabilities related to net assets converted into paid-in capital investment and list of paid-in registered capital confirmed by the audited entity;
(5) The employment file and identity certificate of the legal representative of the audited entity;
(six) the certificate of all investors (or the board of directors) to appoint representatives or * * * entrusted agents, the entrustment documents, and the identity certificate of the representatives or agents;
(seven) the use certificate of the audited entity's domicile and business premises;
(8) bank account opening documents, receipts, statements (or documents with the same certification effect) and bank confirmation letters;
(9) Certificate of handover and acceptance of property contributed by non-monetary property, and certificate of physical storage location;
(10) Approval documents related to non-monetary property investment;
(1 1) Appraisal reports of physical assets and intangible assets, and the confirmation documents of investors on the value of assets, etc.;
(12) Documents proving that property rights have been transferred by non-monetary property, including real estate license, vehicle driving license, patent certificate, patent register, proprietary technology transfer contract, trademark registration certificate, copyright certificate, land use right certificate, land red line map, etc. ;
(13) The investor's responsibility for its capital contribution, the authenticity and completeness of the information provided, and a written statement that the capital contribution property is unsecured;
(14) Other materials specified by relevant national laws and regulations.
Note: For the bank receipt (or cash payment note) that proves that there is monetary capital investment, the payee filled in the document is the full name of the audited entity approved by the examination and approval authority and cannot be simplified; The source or use of funds should indicate the investment funds, and the payment department should indicate the investor, who should contribute according to the amount of investment stipulated in the articles of association, and the name of the investor should be consistent with the ID card; Fill in the form neatly and do not alter it. The time and seal of the bank manager are complete and clear, and the procedures are complete.
The change of capital verification of public institutions means that when a legally registered public institution changes its start-up capital, it must be verified by a certified public accountant before it can apply to the registration authority for change and issue a capital verification certificate.
Will basic deposit account change after independent accounting branches open basic bank accounts and switch to non-independent accounting? What is the impact on the specific situation of the company? From your point of view, it should not be used, because the independence of accounting has an impact on the finance of your unit and the head office, and it seems to have nothing to do with the bank.
If you work as an accountant in a bank, it will inevitably affect the accounts of the head office, so you are not allowed to realize it. In other words, after non-independent accounting, bank accounts are no longer used. So there is no question of changing banks. Of course, you can go to the bank to cancel, because now banks have account management fees.
Do you want to issue a VAT invoice to the non-independent accounting retail department? Do you want to issue a VAT invoice to the non-independent accounting retail department? Ticket, the key lies in whether the non-independent accounting business department is in the same county (city). If the business department of non-independent accounting is not in the same county (city), it shall be regarded as sales according to the detailed rules for the implementation of the provisional regulations on value-added tax. Should VAT be levied at this time? Tickets.
Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax shall be regarded as selling goods:
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
How to pay taxes on taxable services and mixed sales of non-independent accounting enterprises "Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax" (Order No.50 of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China, 2008) stipulates that:
Article 6 Taxpayers shall separately account for the sales volume of goods and the turnover of non-VAT taxable services in the following mixed sales behaviors, and pay VAT according to the sales volume of goods they sell, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:
(1) selling self-produced goods and providing construction services at the same time;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (Order No.52 of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China, 2008) stipulates that:
Article 7 Taxpayers shall separately account for the turnover of taxable services and the sales of goods in the following mixed sales activities. Business tax is levied on the turnover of taxable services, but not on the sales of goods. If it is not accounted for separately, the turnover of taxable services shall be verified by the competent tax authorities:
(a) the act of selling self-produced goods while providing construction services;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
It can be seen that the construction unit provides labor services and materials, and the amount of labor services and goods is stipulated in the contract, and the business tax Jian' an invoice and value-added tax invoice are issued respectively, which is in line with the tax law.
Are the value-added tax and income tax of non-independent accounting branches quarterly or monthly? The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If you don't know much about the application period of your company's value-added application, you'd better call the company's tax controller to ask and confirm the situation. This is the safest,