Interpretation Of The Latest Tax Policy On Wuxi Registered Companies

It is understood that taxpayers sell their own fixed assets in accordance with the state regulations, the seller should issue ordinary invoices, not to issue special invoices for value-added tax.

In this way, the general taxpayer who purchases the second-hand equipment can not get the special invoice, it can not deduct the input tax, and is not conducive to the reuse of second-hand equipment.

The Announcement No. ninetieth of 2015 stipulates that taxpayers can sell their own fixed assets and give up tax reduction. They pay the value added tax according to the simplified method according to the 3% levy rate, so that the seller can issue a special invoice for value added tax, and the purchaser can deduct the value added tax.

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Risk warning

Taxpayers sell what they have used.

According to the simplified method, according to the 3% levy rate, the 2% value-added tax is a tax preference item. The forty-fourth of the Annex 1 of the Ministry of finance of the Ministry of Finance and the State Administration of Taxation on the introduction of the railway pportation and postal industry into the pilot scheme for the conversion of business tax to value added tax (fiscal and tax [2013]106), "the implementation of the business tax reform VAT pilot" stipulates: "taxpayers providing taxable services, applying tax exemption and tax reduction provisions, may abandon tax exemption and tax reduction, and pay VAT according to the provisions of these measures.

After waiver of tax exemption and tax reduction, it is not allowed to apply for tax exemption or reduction within 36 months.

Therefore, taxpayers choose whether to abandon tax reduction according to their own actual circumstances, and once they give up tax reduction, they can not apply for tax reduction within 36 months.

Risk warning two

The Announcement No. ninetieth of 2015 only stipulates that taxpayers sell the fixed assets they used, and taxpayers sell the second-hand goods by 2% according to the simple method according to the 3% levy rate.

Although the fixed assets and old fixed assets they used are second-hand goods, the former emphasizes the sale of fixed assets, such as enterprises selling the machines they used, and the latter emphasizes the sale of second-hand goods, such as second-hand car dealers selling second-hand cars.

According to the document No. [2009]90 of the state tax letter, "taxpayers selling second-hand goods should issue ordinary invoices, not to issue them on their own, or to make VAT invoices on behalf of the tax authorities."

Therefore, there is no change in the policy of taxpayers selling second-hand goods.

Business registration process 1

The kernel name is

The first step usually takes 5 working days to conduct the audit.

Because there are a large number of Companies in Wuxi, and the variety is complicated, investors should prepare 5 names to prevent duplication in the process of nuclear name, which will lead to the failure of the process.

Business registration process two

After the approval of the name of the enterprise is approved, the information about the application is ready.

These include: application for company registration (record); authorized representative or jointly authorized agent; document of directors, supervisors, legal persons and managers; articles of Association; resolution of shareholders' meeting (decision of shareholders' meeting); proof of residence use; photocopy of all personnel ID cards.

All documents can be downloaded to the official website of Wuxi industrial and commercial bureau, and can also be downloaded automatically on the Internet.

Of course, there are more materials in it, and it will be quicker to sort out our thoughts.

Business registration process three

If all the information is no problem, generally 5 business days later, will get the business license of the enterprise.

At this time, you can bring the data to the professional institution.

There are 58 regular engraving institutions in Wuxi. Since January 1, 2016, the seal industry association has implemented a new type of ink return chapter, abolished the old ox horn and photosensitive badge, and formally implemented it in March 1st. The units and enterprises already engraving by January 1, 2015 can voluntarily replace the new models.

The new ink returning chapter has 3 advantages: durability (according to the test can be tried about 200000 times), structural Science (uniform force when engraved chapter), and excellent anti-counterfeiting performance.

All engraved chapters can be completed within 2 working days, and the invoices are reimbursed.