Tax Guidance and Tax Planning Cases

Tax Guidance and Tax Planning Cases

After company's establishment process has been completed and Business License required, the next step is to do the tax reporting. If the tax work is delayed, it will not only affect the operation, but may also be fined or be blacklisted.

Next, We would like to share with you how to do the tax reporting , or say tax initialization work .

第一步:企业的税务信息采集
Step 1: Tax Information Collection

某些区域的税务部门,上述三个步骤可以同步完成

In some tax bureaus, the above three procedures can be done at the same time

决定是否需要认定一般纳税人

(小规模纳税人和一般纳税人的区别)

Decide whether it is necessary to apply General Taxpayer (The difference between Small-scale Taxpayer and General Taxpayer)
1
计税方式不一样

Difference of taxation method

2

税率不一样

Difference of tax rate

3

纳税申报期不一样

Difference of declaration period

4  进项发票的抵扣不一样

Difference of deduction of input invoice

4个Tips帮助决定是否申请一般纳税人

4 Tips help to determine whether to apply for General Taxpayer

案例1: 小规模纳税人增值税规划案例

Cases analysis of VAT for Small-scale Taxpayer

税务知识点:

小规模纳税人一般按季度申报,但也可申请按月度申报,增值税起征点是10万/月。

Small-scale taxpayers usually declare quarterly, but can also apply for monthly declaration,VAT threshold is 100 thousand/month.

A咨询公司是小规模纳税人,2019年1-3月开票额分为是15万元、3万元和11万元。按月纳税:2月免征,1月缴纳增值税4500元和附加税540元,3月缴纳增值税3300元和附加税396元,此季度增值税及附加税合共8736元。

Consulting company “A” is Small-scale Taxpayer, from Jan. to Mar. 2019, the invoices were 150,000 RMB, 30,000 RMB and 110,000 RMB respectively. Monthly Declaration:Feb. is exempt from VAT, VAT of Jan. is 4500 RMB and additional tax is 540 RMB, VAT of Mar. is 3300 RMB and addition tax is 396 RMB, 8736 RMB totally for this quarter of VAT and additional tax.

按季纳税:该季度的开票额为29万元,未达到季度的增值税起征点,不用缴纳增值税及附加税!

Quarterly Declaration:Invoices for this quarter amounted to 290,000, it is not reaching the quarterly VAT threshold. No VAT and additional tax payable!!

 

按季度申报节省8736元税费!

Save 8736 RMB by quarterly declaration!

B咨询公司是小规模纳税人,2019年1-3月开票额分为是9万元、8万元和16万元。按月纳税:1月和2月都能享受免征增值税,只有3月需缴纳增值税4800元和附加税576元,此季度增值税及附加税合共5376元。

Consulting company “B” is Small-scale Taxpayer, from Jan. to Mar. 2019, the invoices were 90,000 RMB, 80,000 RMB and 160,000 RMB respectively. Monthly Declaration:Both January and February are exempt from VAT, only 5376 RMB VAT and additional tax declare on Mar. 5376 RMB totally for this quarter of VAT and additional tax.

 

按季纳税:季度开票额是33万元,缴纳增值税9900元和附加税1188元,此季度增值税及附加税合共11088元

Quarterly Declaration:The quarterly invoice amount is 330,000 RMB and the VAT declaration is 9900 RMB and additional tax is 1188 RMB, 11088 RMB totally for this quarter of VAT and additional tax.

 

按月度申报节省5712元税费!

Save 5712 RMB by monthly declaration!

案例2: 小型微利企业税务规划案例分析

Tax Planning Cases analysis of Small Low-Profit Enterprise

 

税务知识点:小型微利企业年度应纳所得税额不超过100万,按5%征收企业所得税,

所得税额100万至300万部分,按10%征收企业所得税。

If the annual income tax payable is less than 1 million RMB of Small Low-Profit Enterprise, the income tax rate is 5%, if the tax payable is between 1 million to 3 million of Small Low-Profit Enterprise, the tax payable is 10%

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