Economic downturn, small and micro enterprises how to c...

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Economic downturn, small and micro enterprises how to choose?

· Finance,News

On April 20, the ministry of finance released the fiscal revenue and expenditure situation in the first quarter of this year:
​
From January to march, revenue in the general public budget totaled 4.5984 trillion yuan, down 14.3% from the same

period last year. Of this, revenue in the central government's general public budget totaled 2.1157 trillion yuan, down 16.5% from the same period last year. Revenue in local governments' general public budgets was 2.4827 trillion yuan, down 12.3% from a year earlier. National tax revenue was 390.29 billion yuan, down 16.4% year on year.

Non-tax revenue was 695.5 billion yuan, up 0.1% year on year.Expenditures in general public budgets nationwide totaled 5528.4 billion yuan, down 5.7% from a year earlier. Of this, 717.3 billion yuan was spent in the central government's general public budget, up 3.7% year on year. Expenditures in local governments' general public budgets amounted to 4,811.1 billion yuan, down 7% year on year. (mof website)

On the macro situation, the national fiscal revenue and expenditure in the first quarter both declined, and the economy suffered from a serious negative growth since the reform and opening up.

Although inductive this year the situation is not optimistic, but when the official after compaction hammer, small make up I was a shock in the heart, after all Fintegrity of customer service, basic it is small micro enterprises, under the overall environment, really struggling, they need to face a series of survival struggle "hard" : falling revenues, drying up of cash flow, debt crisis, declining output, debt increase...

Of course, in the face of difficulties, some enterprises seek a breakthrough, grasp the bull by the horns and remain invincible, but there are also some enterprises in the persistence of a few months, or ultimately unable to operate. Fintegrity, which has served so many companies, has, of course, had this experience.

However, not running a company is not a pat on the back to leave, the "mess" must be cleaned up, or serious consequences, and, if you want to make a comeback in the future, to clean up.

Generally speaking, the company does not operate, there are zero declaration, transfer and cancellation of three kinds of processing.

Today, small make up to tell you about the advantages and disadvantages of these three ways.

01 Zero declaration

 Suitable object: the enterprise which can't go down temporarily     If the company is only temporarily unstable operation, or just temporarily no energy to manage the company, you can declare to keep the company, later want to continue to operate also do not have to re-registration, and the more years after the company was founded more useful.If the company is in this situation, Fintegrity recommends zero for a better deal.     Notes for zero declaration:  1.The address cannot be abnormal.  2.Declare and pay tax on time, and make annual report on time.  3.The long-term zero declaration is an abnormal declaration with serious consequences:    

A. will be included in the key monitoring list by tax authorities, or even checked by tax authorities.

B. Income and tax payable but zero declaration, is tax evasion! According to "tax collection administration law" article 64, fine you 50 thousand not a problem! And you also have to correct the reporting data, make up the tax and late fees!

C. Abnormal reasons: A taxpayer that has declared VAT in the evaluation year for 3 consecutive months or for A total of 6 months cannot be rated as A grade taxpayer. Those who provide false declaration materials to enjoy preferential tax policies will be judged as class D taxpayers!

D. Taxpayers who have no declaration for a long time and hold invoices will not only reduce the size of the invoice, but also be required to go to the tax authorities to verify the use of invoices.

E. Long-term zero declaration more than 6 months, may be listed as "abnormal", and may even be revoked of business license.

F. Not all cases can be zero declaration.

Six common errors in zero declaration:

Error 1: enjoy national tax preferential policy, need not pay duty and make zero declare, if small and micro business enjoys duty-free privilege and zero declare.

Error 2: there is tax exemption income eventually not pay tax and do zero declaration, such as vegetable wholesale company tax exemption income.
Correct practice: state the sales amount in the return, and also state the tax-free sales amount.

Error 3: no income at the end of the period, but there is input tax but do zero declaration.
Correct practice: should be filled in the data, otherwise can not continue to offset in the next period.

Error 4: enterprise long-term loss, no enterprise income tax payable tax, did zero declaration.
Correct practice: should fill in truthfully, loss can be carried forward in the next 5 years to make up for.

Error 5: already paid tax of that month when declare tax did 0 declare, if provide construction service to be in acting to issue special ticket when already paid duty.
Correct practice: fill in the column of sales income in the return form, the online declaration system will automatically generate the tax paid by the enterprise to offset.

Error 6: get uninvoiced income, at the same time no deduction of input tax and do zero declaration.
Correct practice: the current income should be filled into the uninvoiced income, according to the provisions of tax payment.

02 Transfer

 If your boss doesn't want to spend the money to support a company that doesn't operate, you can also consider finding a good replacement for the company.     What kind of company is easier to sell?     1.Can't be in debt, can't owe tax, can't have the administrative penalty that has not lifted...... After all, no one wants to clean up a mess.  2. For example, general taxpayers are more valuable than small-scale taxpayers, the longer the establishment time, the more valuable, there are all kinds of operating licenses are very high quality, trademarks can be turned together is more popular...     Transfer process:  In addition to the completion of equity change, but also for industrial and commercial and tax changes, at the same time to change the legal representative, shareholders, equity, some people even the company name, address, business scope are changed together.     Of course, if you can not find the plate man, you can also choose to log off. 

03 Cancellation

 Cancellation of new regulations by the company:     The company cancels is to wait for original company in industry and commerce, tax bureau, bank a few information, true piece cancels completely to delete, original company does not exist completely, to enterprise legal person and stockholder, won't leave bad record, convenient want to open new company again in the future convenient also.     Conditions for cancellation:     The company was declared bankrupt by law.  The term of operation stipulated in the articles of association expires or other causes for dissolution arise.  The company is dissolved due to merger or division.  The company was ordered to close in accordance with the law.     Legal basis for the cancellation of the company:     In accordance with the provisions of articles 184, 185, 186, 187, 188 and 189 of the company law of the People's Republic of China, the cancellation of a company's registration shall be completed and the company shall be terminated by public announcement after the liquidation is organized according to the following steps.     In addition to dealing with tax issues, the company needs to understand the latest policies and procedures for cancellation.     The state administration of taxation has issued several documents to simplify the cancellation process. The latest document is: from July 1, further expanded the scope of the office, simplified the process of tax write-off, reduce the submission of some documents, data. 

 5 major matters needing attention when handling the cancellation of the company:     1.The taxpayer shall be responsible for the authenticity and legality of the submitted materials.     2. Before applying for tax cancellation, the taxpayer shall settle the tax payable, excess tax refund (or exemption), late fee and fine, and hand over invoices and other tax documents.These include the need to declare the payment of enterprise income tax (cancellation of liquidation income also to declare), liquidation of land value added tax, the settlement of export rebate (exemption) tax, etc.     3. Key points to remember: the company should cancel the tax before the industry and commerce, if the business license is revoked, it needs to be revoked again within 15 days from the day of declaration for tax cancellation.     4. Have already carried on the social security registration in the tax authority, still need to deal with the cancellation insurance premium expends the information to register.     5.after the enterprise write-off books and other tax-related information must be kept in accordance with the provisions, not to destroy without authorization, before there was accounting because of this was sentenced!     What is the future of a non-operating company? Bosses need to think long and hard before making a decision. 