Registered Capital Recognition System Accounting Treatment And Tax Related Matters

In the tax year, the individual investor borrows from his investment enterprise (except the sole proprietorship enterprise and the partnership enterprise) and does not return it after the end of the tax year, and is not used for the production and operation of the enterprise. The loan that is not returned can be regarded as the dividend distribution of the enterprise to the individual investor, and the personal income tax is calculated according to the item "interest, dividends and bonus".

The Circular of the State Administration of Taxation on Issuing the "Regulations on the administration of personal income tax" (No. 2005 of national tax No. 120) provides for the enhancement of individual income tax collection requirements for individual businesses, individual proprietorship enterprises and partnership investors, as well as individuals who independently engage in labor activities.

The management of a loan which has a term exceeding one year and is not used for production and operation of enterprises shall be taxed in strict accordance with the relevant provisions.

Article seventh of the implementing rules for provisional regulations of stamp duty stipulates that the book of funds recorded in the table of tax items and tax rates refers to the general ledger book containing the original value of fixed assets and its own circulating funds, or the account book specially set up for recording the original value of fixed assets and its own circulating funds.

Other books refer to account books other than those mentioned above, including journal books and detailed subsidiary ledgers.

The Circular of the State Administration of Taxation on the issue of stamp duty on capital account books (No. 25 of national tax [1994]) stipulates that after the production and operation units implement the general financial rules for enterprises and the accounting standards for enterprises, the stamp duty tax basis for recording the books of funds shall be changed to the total amount of two items of "paid in capital" and "capital reserve".

The total amount of the two items of "paid in capital" and "capital accumulation" is greater than that of the original applique fund.

Appendix to the accounting standards for enterprises application guide: the accounting subjects and main accounting treatments stipulate that the "paid in capital" subjects shall be used to calculate the paid up capital of enterprises accepting investors' input.

The registered capital paid in system will be changed to the subscription system, and the actual paid capital shall be credited to the paid in amount. The portion not paid is not reflected in the paid capital account. Meanwhile, the paid capital shall be credited to the paid capital account, and the stamp duty shall be credited to the paid capital. Do not borrow money from the unregistered capital: other receivables, loans: paid in capital account. The stamp duty shall not only be paid in advance, but also the balance of other receivables will become a shareholder loan and the personal income tax is not paid (*20%).

After the "three certificates integration", some tax related information such as taxes and ticket registration need to be complementing by tax authorities before they can declare tax and purchase invoices. The most likely contact between taxpayers and tax authorities is Invoicing invoices. Invoice management will replace tax registration and become the basis of the whole tax administration.

The State Administration of Taxation on Innovation

The opinions on management of certain issues (tax No. 2014 [No. 85]) stipulate that the initial number of ordinary invoices should be controlled within one month's dosage or within the initial quota amount determined by the provincial tax authorities.

The taxpayers who have good tax credit and low tax risk can be relaxed appropriately, but the maximum number of taxpayers can not exceed the maximum amount specified by the provincial tax authorities. The maximum amount of the maximum amount of tax paid by the provincial tax authorities can not exceed three months' usage.

For a newly established general taxpayer, the tax authorities may set up the basic monthly supply of value-added tax invoices in accordance with the factors such as the scale of production and operation of the taxpayer, the mode of operation, the characteristics of the industry and the particularity of invoicing, and the taxpayer who applies for more than the basic monthly supply shall provide relevant certification materials to the tax authority.

When a small taxpayer (including an individual industrial and commercial household) applies for invoice increment for the first time, he or she may request his legal representative or financial person to appear.

For new taxpayers who have already received invoices but fail to declare them in time, they should take measures such as stopping supply invoices and on-site verification.

The taxpayers who have been listed in the abnormal list of enterprises should take measures to stop invoicing.

At the same time, the tax authorities upgraded the special invoice system and implemented it.

It can monitor and master the taxpayer's invoice in real time through the network.

After the "three certificates integration", the tax authorities should sort out the taxpayer's declaration of tax clearance, conduct risk analysis according to the scale of enterprise operation, the way of levying taxes, and the index of tax credit, so as to clear the tax procedures on the spot where the risk level is low.

During the process of verification and inspection, the tax authorities found that the time limit for suspending, escaping, deceiving, resisting tax or falsifying invoices or the need for tax adjustment was suspended.

After the tax clearance, the tax authorities will pmit relevant information to the registration authorities and bring them into the "blacklist" management, which will affect the credit of the enterprises.

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