How to make tax adjustments, the main focus is on those issues

Does it refer to corporate income tax? If so, take a look at the relevant regulations and preferential policies, such as the deduction method of some expenses, which expenses and costs can be paid before tax, which can not be disbursed, etc., there are many things to pay attention to, and it is not good to talk about it in detail here!

Mainly pay attention to the conflict with the tax law, such as the problem of taxable wages and entertainment expenses, the problem of extracting impairment provisions and bad debt provisions, as well as the problem of investment income, as well as whether the expenses and income are disbursed across years and other issues are worth paying attention to.

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Hello, dear, very happy to you your questions, tax-related questions, help you find out, tax-related questions 1, what does the three-in-one refer to and how to do it? 2. How to fill in the registered capital of the enterprise? 3. What do I need to do after the change of legal person?

4. Is it safe for a company to apply for a registered trademark in the name of an individual? 5. What should I do if there is trademark infringement? Hope mine can help you.

Wishing you good health and a happy mood!

Tax-related issues.

Hello, dear, very happy to you your questions, tax-related questions, help you find out, tax-related questions 1, what does the three-in-one refer to and how to do it? 2. How to fill in the registered capital of the enterprise? 3. What do I need to do after the change of legal person?

4. Is it safe for a company to apply for a registered trademark in the name of an individual? 5. How should trademark infringement be found? Hope mine can help you.

Wishing you good health and a happy mood!

Tax-related question 1: What exactly does the three-in-one command school refer to and how should it be done? 2. How to fill in the registered capital of the enterprise? 3. What do I need to do after the change of legal person?

4. Is it safe for the company to apply for a registered trademark in the name of the company? 5. What should I do if there is trademark infringement? Balance simplicity.

It is the general name of the laws and norms formulated by the state banquet and the administrative organs authorized by the government to regulate the tax relations. The core content is the distribution of tax benefits. The nature of taxation.

Taxation is the form in which the state distributes the products of society by virtue of political or public power. The juxtaposition of taxation is generated. Taxes are created along with the creation of the state.

As one of the economic levers, tax revenue has the role of regulating income distribution, promoting resource allocation, and promoting economic growth.

The company is a health care product related industry, has its own research and development products, and also cooperates with many distributors to sell products to dealers. In order to avoid personal income tax, the company hopes to establish a research and development base, and dealers will invest sales revenue as scientific research funds to increase the cost of product production. Whether it is possible to avoid personal income tax through this method.

No, tax evasion shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and shall also be fined; where the amount is huge and accounts for more than 30% of the tax payable, a sentence of between three and seven years imprisonment and a concurrent fine is to be given. Where tax evasion and tax evasion are carried out multiple times, and they are not dealt with, they are to be calculated according to the cumulative amount. Do it with you.

That should be income tax

This is the difference between accounting profit and taxable income.

Tax law and accounting differences

From January to December of an accounting year of adjustment, the adjustment is to be done after the accounts are completed, of course, now Xianlong can also be from January to November.

The last thing to declare is the annual income tax declaration, which is available online, but it is not possible to declare it now.

For example: a fine from the tax office, you put it on the non-operating expenses. However, the taxable income will be transferred out, the reimbursement of last year's expense invoices, the provision of bad debts, capital expenditures, but the taxable income will be transferred out, the depreciation of the over-accrual, and the reimbursement of invoices without invoices, the reimbursement of invoices in the name of individuals, and so on, and so on.

If the taxable income is not recognized, the taxable income must be increased, and the income tax will be increased.

Of course, there are also those who reduce their taxable income, for example, those who have already earned income last year and have paid income tax. And so on and so forth.

For this, you can ask a firm to adjust it for you.

Basic tax amount.

1. Value-added tax of sales revenue 17, 4 (applicable to general VAT taxpayers and small-scale taxpayers respectively);

2. Urban construction tax 7 VAT paid;

3. Education fee surcharge 3 VAT paid;

4. VAT paid according to local education fee surcharge2;

5. Stamp duty: the purchase and sale contract according to the purchase and sale amount of three ten-thousandths of the decal 5 yuan We prescribe to pay (annual enablement), according to the "paid-in capital" and "capital reserve" payment of five ten-thousandths of the amount of the annual payment (the first year to pay comprehensively, the subsequent annual increase in the part of the payment);

6. What is the area of urban land use tax? the actual price paid for the occupied land (under different rules, xx yuan square meters);

7. Property tax on the original value of the real estate owned by 70 * raise;

8. Vehicle and vessel tax to pay for vehicles (different rules, different models of different taxes, xx thousand vehicles);

9. Payment method of enterprise income tax taxable income (adjusted profit): 18 for taxable income within 30,000 yuan (inclusive), 27 for 30,000 yuan to 100,000 yuan (inclusive), and 33 for more than 100,000 yuan (note: since 2008, the tax rate is 25);

10. Individual income tax is withheld from wages.

Taxes, except for VAT and corporate income tax (for companies newly established on January 1, 2002), are paid to the IRS, and the rest are declared and paid to the local tax office.

The seller is evading taxes, which is not good for your company, you can't get the receipt, you can't do the deduction, and the director of the tax department explains the situation, there is really no way, just report it, we often receive reports, it's no big deal.

Article 28 The standards for small-scale taxpayers referred to in Article 11 of the Regulations are:

1) Taxpayers engaged in the production of goods or tax-raising services, as well as taxpayers who are mainly engaged in the production of goods or tax-raising services, and concurrently engaged in the wholesale or retail of goods, and the annual value-added tax sales (hereinafter referred to as taxable sales) are less than 500,000 yuan (including this number, the same below);

2) Taxpayers other than those provided for in Item (1) of the first paragraph of this Article have annual taxable sales of less than 800,000 yuan.

For the purpose of the first paragraph of this article, the term "mainly engaged in the production of goods or tax-raising services" refers to the proportion of the taxpayer's annual taxable sales of goods production or tax-raising services in the annual taxable sales of more than 50%.

Article 29.

Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall be taxed as small-scale taxpayers; Non-enterprise units and enterprises that do not frequently engage in taxable activities can choose to pay taxes as small-scale taxpayers.

Interpretation of the above provisions:

The above is stipulated in the detailed rules for the implementation of the Provisional Regulations on Value-Added Tax, which clarifies the criteria for determining the sales volume of small-scale taxpayers. In fact, it is also to clarify the criteria for the identification of general taxpayers.

From the above provisions, it can be seen that:

1.Taxpayers engaged in the production of goods or tax-raising services, as well as taxpayers who are mainly engaged in the production of goods or tax-raising services, and concurrently engaged in the wholesale or retail of goods, and whose annual value-added tax sales (hereinafter referred to as taxable sales) are more than 500,000 yuan (excluding this number, the same below), may be recognized as general taxpayers. Otherwise, they will be identified as small-scale taxpayers!

2.Taxpayers other than those provided for in Item (1) of the first paragraph of this Article may be recognized as general taxpayers if their annual taxable sales amount is more than 800,000 yuan. Otherwise, they will be identified as small-scale taxpayers!

3.For individuals, regardless of whether they exceed the standard, they will be treated as small-scale taxpayers!

4.Non-enterprise units and enterprises that do not frequently engage in taxable activities can choose to pay taxes as small-scale taxpayers.

There must be a problem.

It's so vague. VAT is not always 17%.

And many taxes are deductible.

General taxpayers should be more clear about tax accounting, but accurate accounting of input tax and output tax, and the benefits of general taxpayers are more than the amount of input tax that you can obtain when purchasing, if it is more, it is more beneficial to you, at least you can not pay tax at 3% of all income like small-scale taxpayers, if you can not obtain more input tax, then you may have to pay more tax, I hope it will be helpful to you, and I hope to be able to adopt.

1) Income tax = total amount invoiced *

There are three ways to not levy income tax.

1: Audit collection.

2: Levy on a fixed amount.

3: Levy at a fixed rate.

If there are not many large orders and do not meet the conditions of general taxpayers, it is a more convenient choice to use fixed invoices.

There are two types of VAT invoices: one is a small-scale ordinary invoice, which pays VAT at 3% of the income; The other is the special invoice for general taxpayers. VAT is paid at 17% of income, but VAT invoices issued by others can be deducted from VAT.

Nowadays, VAT invoices need to be machine-typed, that is, invoices issued by computers.

General taxpayer conditions: financial accounting standards; Annual income: 500,000 yuan for industrial enterprises; 800,000 yuan for commercial enterprises.

At present, many enterprises that cannot obtain input invoices are willing to be small-scale taxpayers.

The tax rate of fixed amount invoice should be similar to that of small-scale taxpayers.

Fixed-amount invoices are quite good, and large invoices can be issued by the tax bureau.

Your unit should be in the service industry, and there is no need to increase the invoice, and the issuance of VAT invoices must be qualified as general taxpayers.