How To Fully Enjoy Tax Preferences For Small And Micro Enterprises

The Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the "Circular on temporarily exempting part of small and micro enterprises' value-added tax and business tax" (fiscal 2013 [52]) stipulates that since August 1, 2013, enterprises or non enterprise units with a monthly sales of less than $20 thousand on VAT small scale taxpayers are temporarily exempt from VAT.

But in practice, some small and micro enterprises that produce ordinary invoices may not enjoy tax preferences. This problem should be paid attention to by small and micro enterprises.

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Regarding the temporary release of some issues related to the policy of value added tax and business tax in some small and micro enterprises (the forty-ninth announcement of the State Administration of Taxation 2013), the fourth provision stipulates that enterprises or non enterprise units with a small scale taxpayer of value added tax, whose monthly sales amount does not exceed 20 thousand yuan (according to the quarterly tax 60 thousand yuan), may apply for refund to the competent tax authorities after the invoice has been recovered jointly after the total invoice has been collected for the purpose of invoicing the special invoices for value-added tax (including special invoices for freight pport value-added tax) and ordinary invoices.

Some value-added tax enterprises, because of their smaller scale and less invoices, are also easy to avoid the trouble of purchasing and issuing invoices, and are also convenient for the management of tax authorities.

Invoice.

At this point, taxpayers must pay attention to the application of the tax refund authorities to the competent tax authorities for refund of the tax paid.

Small and medium-sized enterprises in daily work have paid VAT in advance on behalf of ordinary invoices.

It has been given to the buyer. It seems impossible to return all the invoices together.

Although the monthly sales did not exceed 20 thousand yuan, all invoices were not recovered. According to the Announcement No. forty-ninth of the State Administration of Taxation on 2013, no preferential treatment for tax rebates can be made. However, the monthly sales of not exceeding 20 thousand yuan comply with the provisions of fiscal 2013 [52], which are exempt from VAT, which is easy for taxpayers to lose their legitimate rights and interests.

Self purchase and invoicing are different in form of invoicing, and should be consistent in the accounting of enterprises.

The individual industrial and commercial households who implement the threshold policy can enjoy tax exemption directly from the amount of invoices invoiced in the operation. It is suggested that small scale VAT enterprises can directly tax exemption on behalf of ordinary invoices, and the monthly sales amount is not more than 20 thousand yuan, so as to enjoy tax concessions from the state to small and micro enterprises.

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The cashier must deal with the cash disbursement business with a serious attitude, because once the expenditure is wrong, it will cause economic losses to the unit which is difficult to recover.

The principle of cash disbursement includes:

(L) the legality of cash disbursements.

The cashier must be based on the true, accurate and lawful payment certificate of the customer, and the payment procedures must be completed before payment. The relevant leaders have signed or have been audited correctly.

(2) completeness of cash expenditure formalities.

The cashier should check and pay the cash payment procedures according to the prescribed procedures, so that the payment vouchers are legal, the approval procedures are complete and effective, the payment matters are cleared up and the accounts handled are correct and reasonable.

(3) cash is not allowed to be used for payment.

Cash withdrawal means that in order to evade the bank's management of cash, fraudulent use of improper means and illegal payment of cash are mainly in the following forms:

(1) make up the cash in excess of the quota for the purpose of reasonable use (such as travel expenses and reserve funds).

(2) cash withdrawal from accounts of private or other units.

3. The act of pferring public funds to personal savings.

(4) pfer cash through bank or post office exchange and withdraw cash elsewhere.

5. Cash in exchange voucher.

False claims of wages, bonuses and allowances.