Recently, many entrepreneurs ask how to save tax reasonably? When it comes to handling public accounts, there will be such a misunderstanding that many people think that suppliers will pay taxes on public accounts. That's not true.
Public account
Make a tax return
1. Public accounts are divided into four categories: basic accounts, general accounts, temporary accounts and special accounts. Among them: Only one basic account can be opened. The basic deposit account refers to the YH settlement account opened by the depositor for daily transfer settlement and cash receipt and payment, and is the depositor's sponsor account. Whether an enterprise has to pay taxes has nothing to do with whether to open a public account.
If you are a self-employed person, the tax is approved, every month to declare and pay on time, if you open a public account can be deducted on the public account, if there is no public account, you have to go to the tax authority credit card deduction. If you are a business, even if you open a public account, if there is no invoice, there is no tax every month. Unless the enterprise has income, invoice, you need to pay the corresponding tax, open a public account, and the bank signed a tax deduction agreement, you can directly deduct tax from the public account.
2. How to register a reasonable tax saving? Both small-scale and general taxpayers have their own preferential policies in terms of taxation. Small-scale, if the amount of invoice does not exceed 90,000 yuan in a quarter, then the ordinary VAT invoice does not need to be taxed. A quarter opened 80,000 general tickets, 10,000 special tickets, the tax of special tickets is 10000*3%=300, general tickets tax-free. However, to control the amount of tickets issued in a quarter, if more than 90,000, the general vote can not enjoy the preferential policy, but also pay 3% tax.
The advantage of general taxpayers is that the input and output items can be deducted, how to deduct it? You have 80,000 yuan of input invoices this month, the tax rate is 17%, your customer issued 90,000 yuan of invoices, the tax rate is 17%, then after the invoice certification, the monthly tax fee is 90000*17%-80000*17%=1700.
It is better to apply for the general taxpayer or to do a small scale, depending on the size of your business, if the scale is expanded, the customer base is mostly general taxpayers, then the application for general taxpayers is convenient to do business with others. And the general taxpayer can enjoy export tax rebates, for some do import and export business enterprises, is also a great advantage.
Although the public account has little to do with whether to pay taxes, it must remind you that the company opens a public account, the bank will charge you a public account management fee, and the fee is charged according to the regulations of each bank