Can individual businesses not handle tax? What are the consequences of individual businesses not handling tax? Taxpayers engaged in production or business operation in accordance with regulations who have obtained business license (including temporary business license) shall report for tax registration within 30 days from the date of obtaining business license.
If a taxpayer fails to apply for tax registration, alteration or cancellation of registration within the prescribed time limit, the tax authorities shall, within three days from the date of discovery, order him to make corrections within a specified time limit and may impose a fine of not more than 2000 yuan; if the circumstances are serious, he shall be imposed a fine of not less than 2000 yuan but not more than 10000 yuan.
Article 42 in the measures for the administration of tax registration, if a taxpayer fails to apply for tax registration, change or cancel the registration within the prescribed time limit, the tax authorities shall, within three days from the date of discovery, order it to make corrections within a specified time limit, and punish it in accordance with the provisions of the first paragraph of Article 60 of the tax administration law.
Article 60 in the law of the people's Republic of China on the administration of tax collection, if a taxpayer commits any of the following acts, the tax authorities shall order him to make corrections within a time limit and may impose a fine of not more than 2000 yuan; if the circumstances are serious, he shall be fined not less than 2000 yuan but not more than 10000 yuan:
（1） Failing to apply for tax registration, alteration or cancellation of registration within the prescribed time limit;
It is suggested that tax registration should be carried out on time. The tax Commissioner will check and approve the tax payment method (quota tax or ratio tax), tax type, tax rate, etc. Individual businesses can also enjoy the national tax-free policy of monthly sales less than 30000 yuan.
Article 10 enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual businesses and institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) shall report to the local tax authorities for tax registration
（1） Taxpayers engaged in production or business operations who have obtained business licenses for Industry and Commerce shall report for tax registration within 30 days from the date of obtaining business licenses for Industry and commerce, and the tax authorities shall issue tax registration certificates and copies;
（2） Where a taxpayer engaged in production or business operation is established with the approval of the relevant department without an industrial and commercial business license, it shall report for tax registration within 30 days from the date of approval of the establishment by the relevant department, and the tax authorities shall issue the tax registration certificate and its duplicate;
（3） If a taxpayer engaged in production or business operation is established without an industrial and commercial business license or approval of the relevant department, it shall report for tax registration within 30 days from the date of the occurrence of the tax obligation, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
（4） A contractor or lessee with independent production and operation rights, independent financial accounting and regular payment of contract fee or rent to the employer or the lessor shall, within 30 days from the date of signing the contract, report to the local tax authority where the contract or lease business occurs for tax registration, and the tax authority shall issue a temporary tax registration certificate and a copy thereof;
（5） If an overseas enterprise contracts for construction, installation, assembly, exploration projects and provides labor services within the territory of China, it shall, within 30 days from the date of signing the project contract or agreement, report to the local tax authorities for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof.
Article 11 taxpayers other than those specified in Article 10 of these measures, except for state organs, individuals and mobile rural hawkers without fixed production and business places, shall report to the local tax authorities for tax registration within 30 days after the occurrence of tax obligations, and the tax authorities shall issue tax registration certificates and copies.
Article 12 in the event of a dispute over the tax registration place of a taxpayer, the tax authorities at a higher level shall designate their jurisdiction. In case of a dispute between the State Taxation Bureau (Branch) and the Local Taxation Bureau (Branch) over the tax registration of a taxpayer, it shall be handled in accordance with the provisions of Article 6 of these measures.
Article 13 when reporting for tax registration, a taxpayer shall truthfully provide the following certificates and materials to the tax authorities according to different situations:
（1） Industrial and commercial business license or other approved practice certificate;
（2） Relevant contracts, articles of association and agreements;
（3） Organization unified code certificate;
（4） The resident identity card, passport or other legal documents of the legal representative or person in charge or the owner.
Other relevant documents and materials to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the central government.
Article 14 when reporting for tax registration, taxpayers shall truthfully fill in the tax registration form.
The main contents of the tax registration form include:
（1） The name of the unit, the name of the legal representative or the owner, and the number of their resident identity card, passport or other legal documents;
（2） Residence and place of business operation;
（3） Registration type;
（4） Accounting method;
（5） Mode of production and operation;
（6） Production and business scope;
（7） Registered capital (capital) and total investment;
（8） Production and operation period;
（9） Person in charge of Finance and telephone number;
（10） Other relevant matters determined by the State Administration of taxation.
Article 15 if the documents and materials submitted by a taxpayer are complete and the contents of the tax registration form are in conformity with the provisions, the tax authorities shall handle and issue tax registration certificates on a daily basis. If the documents and materials submitted by the taxpayer are incomplete or the contents of the tax registration form do not meet the requirements, the tax authorities shall inform the taxpayer to make corrections or fill in the form again.
Article 16 the main contents of a tax registration certificate include: the name of the taxpayer, tax registration code, legal representative or person in charge, production and business address, registration type, accounting method, production and business scope (main business and concurrent business), issuing date, validity period of the certificate, etc.
Article 17 a withholding agent who has completed tax registration shall, within 30 days from the date of occurrence of the withholding obligation, report to the tax authorities in the place of tax registration for tax withholding registration. The tax authorities shall register the items of tax withholding on their tax registration certificates, and the tax authorities shall no longer issue tax withholding registration certificates.
In accordance with the provisions of tax laws and administrative regulations, a withholding agent who may not go through tax registration shall, within 30 days from the date of occurrence of the withholding obligation, report to the local tax authorities for tax withholding registration. The tax authorities shall issue tax withholding registration certificates.
Extended information:
The self-employed are generally small-scale VAT taxpayers, and the tax payment method is determined by the tax department
1、 Audit collection
1. Pay 5% business tax according to business income
2. Additional tax
(1) Urban construction tax shall be paid at 7% of the business tax paid;
(2) Education surcharges shall be paid at 3% of the business tax paid;
(3) Local education surcharges shall be paid at 1% of the business tax paid;
(4) Individual income tax shall be paid according to the business income of individual industrial and commercial households, with a progressive tax rate of 5% - 35%.
2、 Tax standard for individual businesses
1. Sales of goods pay 3% VAT and services pay 5% business tax.
2. At the same time, urban construction tax and education surcharges shall be paid according to the sum of value-added tax and business tax.
3. There is about 2% of the personal income tax.
4. If the monthly income is less than 5000 yuan, it is exempt from value-added tax or business tax, as well as urban construction tax and education surcharges.
3、 The tax department of verification and collection generally implements the regular quota method for individual industrial and commercial households, that is, according to the region, location, area, equipment, etc., the amount of tax that you should pay in one month is verified. If the invoice amount is less than the quota, the tax shall be paid according to the quota; if the invoice amount exceeds the quota, the tax shall be paid according to the regulations.
If the value-added tax can not reach the threshold (monthly sales of 5000-20000 yuan, different provinces), the value-added tax, urban construction tax and education surcharges can be exempted.
favoured policy:
1. The services provided by individuals with disabilities for the society may be exempted from business tax upon approval.
2. The income from production, business operation and remuneration for labor services of the disabled, the elderly and the families of martyrs who are engaged in self-employed businesses shall be reported to the Local Taxation Bureau of the city and county for approval, and the personal income tax shall be reduced by 50% - 90%.
3. For individual businesses whose major losses are caused by serious natural disasters, their income from production and operation can be appropriately reduced within 1-3 years after being determined by the local tax bureaus of cities and counties.
4. The laid-off workers of state-owned enterprises who are engaged in self-employed industrial and commercial operation and cottage industry may be exempted from individual income tax for one year after being examined and approved by the local tax department. Laid off workers of urban collective enterprises may apply mutatis mutandis.
5. The specific preferential tax policies for laid-off workers engaged in community residents' service industry are as follows:
(1) The specific content of community residents' service industry, according to the provisions of the document Zhong Fa [1998] No. 10, includes the following eight contents: family cleaning and health services; primary health care services; infant care and education services; education and training for disabled children and sustenance services; elderly care services; patient care and child care and student transfer services (excluding taxi transfer); contraceptive counseling; family planning and family planning services; family planning and family planning services; Consultation on eugenics, eugenics and education.
(2) Business tax: the business income of laid-off workers of state-owned enterprises and collective enterprises engaged in community residents' service industry shall be exempted from business tax for three years from the date when the individual holds the laid-off certificate for filing with the local competent tax authorities, and from the date when the individual business gets the tax registration certificate.
(3) Individual income tax: those who engage in services such as housekeeping, environmental hygiene, traffic safety, public security and other non production and business activities in the community are exempted from individual income tax for three years.
(4) Urban maintenance and construction tax and education surcharges: urban maintenance and construction tax and education surcharges are exempted together with business tax, and the exemption procedures shall be handled according to relevant regulations.
6. Retired soldiers who seek their own jobs and engage in community residents' service industry shall be subject to the preferential tax policies enjoyed by laid-off workers engaged in community residents' service industry. Retired soldiers are required to go through the tax reduction and tax exemption procedures with the local competent tax authorities on the strength of the self employment certification materials approved and issued by the resettlement Department of retired soldiers of the local people's government.
7. Military dependents engaged in self-employed business shall be exempted from business tax and individual income tax for three years from the date of receiving the tax registration certificate.
8. If laid-off workers engage in self-employed business, they may be exempted from the cost of handling (changing) the tax registration certificate with their laid-off certificate and verified business license and ID card.
9. All kinds of full-time ordinary schools run by individuals, established with the approval of the people's government at or above the prefecture level or the administrative department of education of the people's government at the same level, and recognized by the state as having the educational background of the students, are exempt from business tax for the nurseries, kindergartens, nursing homes and marriage agencies run by individuals; land for the self use of schools, nurseries and kindergartens run by individuals is exempt from urban land use tax.
10. Students' apartments, which are built with personal investment to provide accommodation services for college students and collect rent according to the unified charging standard of higher education system, are exempt from business tax for three years from 2000 to the end of 2002.
11. If the medical service income obtained by a profit-making medical institution operated by individuals is directly used to improve the medical and health conditions, it shall be exempted from business tax for three years from the date of registration to July 2003. The real estate, land, vehicles and vessels for their own use shall be exempted from real estate tax, urban land use tax and vehicle and vessel use tax for three years up to July 2003.
12. For other details, please consult the local industrial and commercial department.