注册公司,选择一般纳税人还是小规模? |
添加时间:2017/9/2 17:09:03 浏览次数: |
每个新成立的企业总会遇到这样一个问题:我公司是注册为小规模纳税人还是一般纳税人啊?对于这个问题,大家可以根据自己公司具体情况参照以下内容进行选择! Every new company has a problem: is my company registered as a small taxpayer or a general taxpayer? For this problem, you can choose from the following contents according to your company's specific situation! 一般纳税人:基本税率17%,实行抵扣制,销项-进项即为征税金额。销货方可以开“增值税专用发票”,也可以开“增值税普通发票”。销货方开出的“增值税专用发票”,对方可在180天内认证抵扣,一般纳税人也有6%、11%、13%的税率。 General taxpayer: the basic tax rate is 17%, the deduction system is implemented, and the item is the amount of tax. Consignee may open "VAT special invoice", also can open "value added tax general invoice". The "special VAT invoices" issued by the consignee may be deducted in 180 days, and the average taxpayer will have a tax rate of 6%, 11% and 13%. 小规模纳税人:适用3%增值税征收率。销货方只能开具“增值税普通发票”,全额征收(每月不含税销售额3万,季度9万免征增值税),对方不能抵扣。小规模纳税人不能抵扣进项,只能作为成本冲减所得税应纳税额。 Small-scale taxpayer: applicable 3% VAT rate. The consignee can only issue "VAT general invoice", the full amount (non-tax revenue per month, 30,000 yuan, quarterly 90,000 exemption of value-added tax), the other party cannot be deducted. Small-scale taxpayers can not deduct the entry, but only as a cost reduction income tax payable. 一般纳税人/小规模需注意以下几点 General taxpayer/small-scale attention to the following points 1你的客户一般大公司客户都要求供应商必须有一般纳税人资质,以便他们公司抵扣进项税,也就是说如果你的客户要增值税专用发票,那你就要认定一般纳税人。 1 your customers generally large corporate customers require suppliers must have a general taxpayer qualification, so that their company deduction income tax, that is to say, if your client want special invoices for value-added tax, you will be identified by the taxpayer. 2你的供应商一般纳税人,可以抵扣进项税额,只要购入的原材料及固定资产取得了合法的票据,就可以抵扣进项。所以是否选择成为一般纳税人,首先看你的上游能不能取得进项发票即增值税专用发票,如果不能取得,就别当一般纳税人了。 2. The average taxpayer of your supplier can deduct the input tax. As long as the purchased raw materials and fixed assets have obtained legal bills, they can deduct the entry tax. So whether to choose to be the general taxpayer, first see if your upstream can get the purchase invoice that is VAT special invoice, if cannot obtain, do not be general taxpayer. 3你的企业所得税不管何种企业,每年都要进行所得税汇算清缴,如果没有取得合法的票据,成本就无法列支,只有销售收入没有销售成本,利润就会很高,按利润25%上交所得税企业吃不消!所以小规模纳税人企业,在考虑取得票的支出增加时,比较的对象不但要考虑增值税的税率差,还要考虑企业所得税的税率25%。 3 you no matter what kind of enterprise, enterprise income tax on income tax payable or refundable amount every year, if there is no legal bills, cost will not be able to charge, only sales revenue without the cost of sales, profits will be high, at 25% of the profits be unable to pay income tax enterprise! So small-scale taxpayer enterprises, when considering the increase in the cost of obtaining the ticket, should consider not only the tax rate of VAT, but also the tax rate of the enterprise income tax of 25%. 4看现行优惠政策小规模纳税人月销售额不超过3万,季度销售额不超过9万元免征增值税、城建税、教育费附加、地方教育附加。但只要超出1元,就必须全部计税。而一般纳税人不减免增值税,教育费附加和地方教育附加,只有水利基金的减免。 4. See the current preferential policies for small-scale taxpayers with no more than 30,000 monthly sales, no more than 90,000 yuan in quarterly sales and no value-added tax, urban construction tax, educational fees and local education additions. But if you exceed one yuan, you must pay the whole tax. And the general taxpayer does not reduce the value added tax, the education fee is attached and the place education is attached, only the water conservancy fund is deducted. 5考虑企业形象一般纳税人对于企业的形象,有正面和积极的作用,对企业开发客户有一定的好处。 5. Considering the corporate image, the taxpayer has positive and positive effects on the image of the enterprise, and has certain benefits to the enterprise development customers. 温馨提示 Warm prompt 公司刚刚成立,需根据自身实际情况合理选择纳税身份,这里要注意的是,除国家税务总局另有规定,纳税人一经认定为一般纳税人后,不得转为小规模纳税人。 Company has just established recently, need to choose the tax according to their own actual situation, to note here is that, except as otherwise provided by the state administration of taxation and taxpayer once identified as the general taxpayer, may not be to small-scale taxpayers. |
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