Can small-scale social security not be paid?

Can small-scale social security not be paid?

As long as it is an independent legal person, it is necessary to pay social security according to law. If the employer fails to pay social security, the social security department will order it to make corrections, and if it fails to make corrections within the time limit, it will face administrative fines. As for the number of participants, there is no limit. As long as there is a labor and employment relationship with the unit, fees must be paid.

According to Article 84 of the Social Insurance Law, if the employer fails to register for social insurance, the social insurance administrative department shall order it to make corrections within a time limit; If no correction is made within the time limit, the employer shall be fined between one and three times the amount of social insurance premiums payable, and the directly responsible person in charge and other directly responsible personnel shall be fined between 500 yuan and 3,000 yuan.

According to the provisions of Article 23 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees, if the payer fails to register, change or cancel the registration of social insurance in accordance with the provisions, or fails to declare the amount of social insurance premiums payable in accordance with the provisions, the administrative department of labor security shall order it to make corrections within a time limit; If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be fined more than 5000 yuan 1000 yuan; If the circumstances are particularly serious, the directly responsible person in charge and other directly responsible personnel may be fined from 5000 yuan to 65438 yuan +0 million yuan.

How can small-scale taxpayers do accounts without input invoices?

1. You must obtain an invoice to enter.

In financial management, invoices are recorded as original vouchers. If the other company cannot issue invoices, it can apply to the tax bureau for issuing invoices on its behalf. In short, invoices cannot be replaced by other receipts or delivery notes.

2. The tax is included in the expenses.

As a small-scale taxpayer, because there is no input invoice, the corresponding taxes and fees cannot be deducted, so the taxes and fees need to be included in the cost.

3, according to the ticket denomination included in the cost.

For small-scale taxpayers, it needs to be directly included in the cost according to the face value of ordinary invoices. There is no way for ordinary taxpayers to deal with input invoices and output invoices.

4. VAT is levied according to the tax rate.

Small-scale taxpayers' value-added tax is levied at a fixed rate, and the tax rate is generally 3%, which is a simple method for small-scale taxpayers to consider the actual situation such as business scale and accounting.

5. There is no corresponding tax deduction.

As a small-scale taxpayer enterprise, if it receives a special VAT invoice when operating, it cannot deduct the input tax, but makes financial entries as ordinary invoices and records accounting entries accordingly.

6. Distinguish between verification and audit.

For small-scale taxpayers, it is usually an approved enterprise, but enterprises are also encouraged to improve their accounts and collect them as required. In this case, costs and expenses must be based on invoices.