What information do I need to apply for a tax registration certificate?

What information do I need to apply for a tax registration certificate?

The tax registration certificate refers to the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration to the competent tax authorities in the place where the production or business operations or tax obligations occur. What procedures do you need to apply for a tax registration certificate? Please see the following for your detailed introduction:

Notes on tax registration certificate of enterprise branches:

1. Taxpayers engaged in production and operation shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration certificate with relevant documents.

Two, for the tax registration certificate shall submit the original and photocopy of the following documents:

1, copy of business license;

2. Application for registration of branch establishment; (Industrial and Commercial Department Form)

3. Organization code certificate; (Issued by Technical Supervision Bureau)

4. ID card and post approval of the person in charge;

5. Proof of business site (lease contract, property right certificate, land use certificate, house purchase contract, etc.). );

6. The country and local tax certificates of the head office and the articles of association of the head office;

7. Capital verification report of the Head Office;

8. Record card and its ID card;

9. Approval certificate of the head office (referring to foreign-funded branches);

10, other information required by the tax authorities.

Tax planning scheme

China is one of the countries with high taxes. If the profits earned by an enterprise are paid in full according to the relevant national policies, about 65% of the profits will be collected by the state for free (calculated as 30% of the gross sales profit, small taxes such as turnover tax account for 20% of the gross profit, land value-added tax accounts for 30% of the gross profit, and enterprise income tax accounts for 15% of the gross profit), so it should be paid if shareholders are considered again. Therefore, it has become an urgent need for enterprises to make full use of tax policies, make reasonable and legal tax planning, reduce the cash outflow of enterprises, and then promote the maximization of enterprise value. Tax policy is legal and unreasonable, some tax planning is reasonable and illegal, and tax planning is all-encompassing. Combined with the current national tax policy, tax implementation environment, common methods in tax inspection and my personal experience, I will briefly talk about the specific content of tax planning for reference only.

First, the premise of tax planning.

Tax planning and tax evasion are completely different concepts. The tax planning of enterprises should meet the following conditions at the same time, so as to avoid the loss outweighs the gain and bring unnecessary risks. First, fully understand the national tax policy and local policy, fully use the policy legally and effectively, fully understand the punishment provisions and implementation of the policy, and avoid tax risks; The second is the detailed calculation before the start of business activities to control the tax burden within a reasonable range; The third is a certain tax relationship. The two factors are the internal factors of the enterprise and the powerful guarantee of tax planning, while the latter is the external environment and the support of tax planning. China is a relational society, and an appropriate tax relationship is an indispensable condition for enterprises.

Second, avoid contact with high-voltage lines.

In terms of tax policy, high-voltage lines can be divided into two types, one is value-added tax and value-added tax-related matters. Value-added tax has always been the object of national key inspection, and it is also the key tax to be punished. Enterprises should avoid operation and avoid the risk of value-added tax; The other is some small taxes, such as stamp duty and personal income tax. Although these taxes are not large, if they are not properly operated, they will result in small taxes and big penalties. Therefore, these taxes must be standardized and well-founded.

Three, according to the current real estate project tax settlement enterprises should take measures.

In 20xx, the state successively issued three important tax documents (namely, Guo Shui Fa [20xx]3 1 No.,Cai Shui [20xx]2 1 No.,Guo Shui Fa [20xx] 187), which increased the withholding rates of enterprise income tax and land value-added tax respectively, and required the completed projects. [Case study]: A building in a city in Sichuan was originally completed in 2003. After completion, only business tax, enterprise income tax and land value-added tax were paid, and the property was sold for about 200 million. In 20xx, the Municipal Bureau conducted tax inspection on this project, and recovered less than 200,000 yuan. In 20xx, after the release of document 3 1, the project was listed as the liquidation object by the district-level tax authorities. After the first trial, the project should pay more than 40 million yuan in taxes and fees, and after further verification, the project should pay 55 million yuan in taxes and fees. The company made several fatal mistakes from the time it received the tax inspection notice to the end. First, when it received the tax inspection notice, it did not ask someone to sort out the accounts and calculate the tax in time. The company just hired an old accountant to handle the accounts at a low price, and the whole accounting treatment was too completely true. Second, the understanding of this inspection is not enough. This inspection is the focus of this district-level tax bureau, which is related to the long-term work of this district-level tax bureau. To deal with this kind of inspection, enterprises should first start with their own internal information and then seek external support. Third, after the first trial, the company has not consulted tax experts on real estate tax policy. No one in the company has a clear understanding of the whole real estate tax. In the later audit process after the results of the first trial came out, the company still exposed many problems on its own, resulting in a further increase of tax payable of more than 6,543,800,000 yuan. Several mistakes in a row have taught the enterprise a bloody lesson. In view of the current tax clearance work carried out by the tax authorities, enterprises should start with the following steps to meet the inspection:

Step 1: Check the financial data and other text data of completed projects by yourself (mainly referring to text data such as engineering contracts and sales contracts), and calculate the tax payable and paid amount of each project according to the current book amount, so as to derive the overdue amount. According to the calculation results and the overall tax burden, consider whether accounting adjustment is needed;

Step 2: If there are certain tax problems in the enterprise's book processing and other materials (tax inspection is not only aimed at financial materials, but also includes other materials, such as engineering-related materials, and letters will be sent to other relevant units or enterprises if necessary), and adjustments should be made in time. See the following example for the actual adjustment method;

[Example]: A real estate company acquired land at a price of 50 million yuan, then developed the project and built a 70,000-square-meter house for sale. The related deed tax and other construction expenses are 6 million yuan, the Jian 'an development expenses, greening and design expenses are 60 million yuan, and another 3 million yuan of gray expenses cannot be recorded, and the period expenses are 20 million yuan, including advertising expenses of 3 million yuan. The sales income is 240 million yuan (including 0/00 sets of hardcover houses/kloc, and the decoration cost of each house is 20,000 yuan), and the accounting profit of the project is 104 million yuan. After the completion of the project, shareholders will receive a dividend of 30 million yuan. According to the normal accounting of Plan A, the tax payable is shown in the following table. Scheme B: In terms of income, the income of 2 million from hardcover houses will be paid by the real estate company and shareholders. Cost and period expenses can start from the following aspects at the same time; The first is to increase the cost of Jian 'an. Since it is only 857 yuan (the unit cost is still within a reasonable range), it can be increased to about 1.200 yuan in accounting and contract, and the total cost of Jian 'an can be increased by 24 million yuan. The second is that as long as the period cost is related to the development cost, it is recorded under the indirect cost of the development cost, and the deduction suggestion for calculating the land value-added tax is added by converting the period cost into the development cost. Generally, at least 2 million can be transferred from the period cost to the development cost, and the third is to increase the advertising fee. Since the deduction limit of advertising fee is 8% of income, the pre-tax advertising fee is19.2 million yuan, so enterprises can use this policy to at least increase the advertising fee by10.0 million yuan, and the fourth is the gray expenditure of 3 million yuan to invest in development costs by finding other reasonable bills. In this way, the amount of development cost increased by 3 million yuan, and the inflated cost of Scheme B was directly transferred to the shareholder's name when it was transferred out. If the company needs this capital turnover, it will borrow it in the form of a loan, and shareholders will pay dividends in the name of repayment. After the above operations are completed, the specific tax payable of Scheme A and Scheme B and their pairs are shown in the following table (excluding stamp duty, land use tax and auxiliary transfer fee):

Comparison Table of Taxes Payable for Scheme A and Scheme B

Unit of amount: ten thousand yuan

Project A, Scheme A, Scheme A calculation process B, Scheme B calculation process difference = A-B.

Business tax and surcharge payable1332.00 = 24,000 * 5.55%1320.90 = 23,800 * 5.55%11.

The taxable amount of land value-added tax is 2276.40 = 7588 * 30%1283.73 = 4279.1* 30% 992.67.

Enterprise income tax payable is 2241.23 = 6791.60 * 33%1285.47 = 3895.37 * 33% 955.76.

Personal income tax payable is 600.00 = 3000 * 20% 0.00 600.00.

Total 6449.63 3890. 10 2559.53

As can be seen from the comparison table of taxes and fees of the above two schemes, Scheme B effectively saves 25.6 million yuan. After tax planning, the overall project tax burden of Scheme B can still reach 16%, which is in line with the average tax burden of the whole industry, and there will be no abnormal situation. If the enterprise originally adopted a progressive policy, if external conditions permit, the tax burden can be controlled at around 13% (2 percentage points higher than before the levy). This step is the key point of the whole link, and it can only be effectively carried out if the operators have a certain understanding of financial and tax policies and inspection methods of tax authorities.

Step 3: If the second step can't be operated effectively, and the normal book of the enterprise accounts for a large amount of tax arrears, this method can be adopted, that is, the accounting data can be destroyed and turned into an abnormal situation such as theft, and the tax authorities can't implement the inspection procedure normally, but this method is not suitable for the normal development of enterprises and is the last resort for enterprises to deal with taxes. According to the current policy, the tax authorities have the right to approve the collection if the enterprise cannot provide financial information. The approved rate of land value-added tax is 0.5-2.5% of 65438+ income, and the enterprise income tax is generally approved according to the gross profit of about 20%. According to this verification method, the tax burden will be around 12- 14%. If enterprises really want to take this step, they should also pay attention to the transfer of funds, so as to avoid the tax authorities from transferring funds by means of high approval and increase the difficulty of tax authorities' implementation. Tax authorities generally pay attention to the actual tax payment ability of enterprises when checking the tax payable of enterprises, because the purpose of tax inspection by tax authorities is not to drive enterprises to the wall, but his most critical purpose is to collect taxes within a reasonable range, and the survival of enterprises is the tax source.

In addition, we should also see that although the State Taxation Bureau and the Local Taxation Bureau have made great efforts to liquidate development projects at present, most of the real estate taxes are collected by the Local Taxation Bureau, while China's tax revenue is planned economy, that is, the tax revenue task assigned by the higher authorities is to increase by about 20% every year on the basis of the previous year, and the completion of tax revenue tasks is also the key assessment index of local governments and tax bureaus, which involves the specific performance assessment of the government. Under this system, the tax bureau will control the annual tax revenue within a certain range, especially the tax revenue of the real estate industry is the reservoir of the tax bureau, so the tax liquidation of real estate projects should be a slow process, and the tax bureau will deliberately postpone the liquidation appropriately, which will allow more enterprises to have enough time to make corresponding adjustments.

Projects under construction and proposed projects: the tax planning ideas of projects under construction and proposed projects are consistent with the above examples, but only a matter of planning afterwards and beforehand. Generally speaking, planning in advance is more reasonable than planning afterwards, which can save taxes more effectively and the risk will be much smaller. Four, the real estate company retained commercial housing for rental tax planning. Relevant policies for real estate companies to convert private houses into fixed assets: enterprise income tax, according to the provisions of document Guo Shui Fa [20xx]3 1, should be regarded as sales and pay income tax; Business tax shall be interpreted according to the provisional regulations on business tax and shall not be paid; Land value-added tax, according to Guo Shui Fa [20xx] 187, should not be calculated and paid. The key point of house rental tax is to pay 12% property tax according to rental income, and there is no property tax for other rental income. Therefore, tax planning should start with income decomposition. See the following example for specific practical operation. [Example]: A real estate company converted its 20,000-square-meter commercial house into fixed assets for lease. The average monthly rental income per square meter is 40 yuan, the property management fee is 2 yuan per square meter, and the annual rental income is 9.6 million yuan. The annual property management fee income is 480,000 yuan. Scheme A carries out accounting according to general accounting methods, and Scheme B carries out certain tax planning. The first method of income decomposition is to transfer the monthly rental income per square meter from 40 yuan to the property management fee income, and the annual property management fee income can be decomposed into 6.5438+0.44 million yuan. The second method is to use 2 million of the rental income for equipment leasing, such as air conditioners and other equipment. After decomposition, the annual rental income is 6 1.6 million yuan, the property management fee income is 1.92 million yuan, and the equipment rental income is 2 million yuan. The total income is not affected, and it is still 6.5438+0.008 million yuan.

Comparison Table of Taxes Payable for Scheme A and Scheme B

Unit of amount: ten thousand yuan

Project A, Scheme A, Scheme A calculation process B, Scheme B calculation process difference = A-B.

Business tax and surcharge payable 55.94 =1008 * 5.55% 55.94 =1008 * 5.55% 0.00

Property tax payable115.2 = 960 *12% 73.92 = 616 *12% 41.28.

Total171.14129.86438+0.28.

V. Tax planning scheme suitable for group companies.

1. Enterprise income tax. The idea of enterprise income tax planning is to control the income included in the book and increase the book cost, and ignore the income that cannot be invoiced, and fully understand the definition of income in the tax law, especially to grasp the situation that income is not included in finance but is regarded as sales income in the tax law, such as non-monetary transactions, foreign investment, distribution of physical assets to shareholders, and collection of overdue deposits. In cost accounting, it is also necessary to fully understand the tax policy, clarify the pre-tax deduction limit of each detailed item, and make full use of some high pre-tax deduction limits, such as the pre-tax deduction limit of advertising fees in the pharmaceutical industry is 25% of income, and turn gray expenses into legal expenses. After the income and cost are properly adjusted, the tax burden will be controlled to a minimum;

2. Personal income tax planning scheme for wage income

Taking one year as a cycle, mainly for senior managers and middle managers, suppose that there are 8 senior managers, with an average annual salary of 6.5438+million yuan each, that is, 8.333 yuan per person per month, and 20 middle managers, with an average annual salary of 50,000 yuan per person, that is, 465.438+067 yuan per person per month.

Scheme A: General accounting method, that is, everyone's monthly salary is paid directly in the form of payroll, then the company will withhold and remit the personal income tax of 972 yuan per person per month for senior managers, 93,300 yuan for senior managers (8 persons× 972 yuan × 12 months) and 260.00 yuan for middle managers.

Scheme B: The salary of senior managers will be reimbursed by various forms of bills (including receipts and bills for daily household expenses purchased by each person), and each person will be reimbursed 2000 yuan per month. If there is no bill in the current month, it can be withdrawn in the form of reserve fund, which will be offset by bill later. Although the tax law stipulates that this part of expenses cannot be deducted before enterprise income tax, personal income tax is generally not levied. In addition, in accounting, 2,000 yuan per month is paid in the form of year-end bonus, so the salary income of senior managers should be withheld and remitted by the company at 5,350 yuan per person per year, totaling 42,800 yuan; Salary of middle managers: If the monthly salary is 1 1,000 yuan, and it is paid in the form of bonus at the end of the year, the annual salary of middle managers shall be withheld and remitted by the company.

Comparison of tax and fee costs between scheme A and scheme B of personal income tax for managers' salary income

Unit of amount: ten thousand yuan

Scheme A and Scheme B can save the tax cost (Scheme A- Scheme B).

Senior management 9.33 4.28 5.05

Middle managers 6.24 5.11.1.13

Xiaoji 15.57 9.39 6. 18

Seven. abstract

After the above-mentioned overall planning, under the assumption that the above conditions are met, Scheme B can pay 26,069,900 yuan less tax than Scheme A, bringing direct economic benefits to the enterprise. Specific and detailed practical operations need to be further improved in practice, especially the consistency between other information and financial information, so as to ensure sufficient basis and prevent risks. In practice, it is also necessary to pay attention to the cooperation of various business changes and other parts, and at the same time pay attention to the changes of new policies and new environment at any time. We should not only do a good job in tax planning from a high angle, but also follow up the progress of the whole work at any time and pay attention to the details.

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