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      当前位置:首页 > 申请一般纳税人 > 营改增减去的5736亿税在哪里:一般纳税人好处优势及申请流程

      营改增减去的5736亿税在哪里:一般纳税人好处优势及申请流程

      • 作者:深圳公司注册
      • 时间:2019-01-25 15:14:23

        小编从外媒获悉,国税总局局长两会时说道,去年营改增减税减了5736亿!听此有没有深感和小伙伴们有点惊呆!其实很多人都是没感觉到减税?那么“营改增”减去的那5736亿税都去哪了?你没有纳过税你肯定不知道!
        其实说到营改增减税,要从其“抵扣政策”说起,而想要抵扣,得有一个大前提:您必须是一般纳税人!那么什么是一般纳税人:增值税一般纳税人的意思就是可以自行开具17%的增值税专用发票;
        那么你又要问了:神马事17%的增值税发票?
        17%的 增值税专用发票是可以抵扣销售税金的增值税专用发票;增值税一般纳税人是有经济实力的企业才可申请的,因此也能让客户感到值得信任;
        感觉申请一般纳税人,缴税还增加了?那么为什么要申请为一般纳税人?一般纳税人有什么好处?
        增值税一般纳税人在购进货物时取得增值税进项票可以抵扣销售税金的,所以税负比较合理,利润低一点的业务也好做,因此业务才容易做大、做强。总体来说,一般纳税人好处主要表现在以下几点:
        1、能够开具专票给购买方,用于购买方抵扣其销项,变相地扩展销售对象范围,提升了销量。
        2、可以抵扣进项税,假设你的进项一直大于销项,这样您就可以一直不用交增值税;
        3、所得税再也不核定征收,改为查账,亏损就不用交所得税;
        4、公司企业实力的象征;
        那么一般纳税人与小规模纳税人有什么关系?企业究竟是申请一般纳税人好还是小规模纳税人好呢?请看下面的分析:
        1、比较增值税的税负负担
        按照增值税的征收政策,小规模纳税人的征收率为3%,而一般纳税人的实际征收率会因企业的具体购销情况的不同而不同,会在3%的征收率上浮动。
        因此,企业应按发票额计算的毛利率进行初步的测算再对纳税人身份进一步选择。
        2、考虑企业的实际需要
        当企业主要面对的客户主要为一般纳税人时,企业需要为客户开具增值税专用发票。
        在这种情况下,企业只能选择成为一般纳税人,否则很可能产生因不能开具增值税专用发票而影响企业销售的负作用。
        企业申请成为一般纳税人后再进行税务筹划,最后达到节税的目的。
        3、考虑税务风险
        一般纳税人在会计税务上具有严格的要求,因此税务机关对一般纳税人公司检查的频率会高于小规模纳税人。
        也正因为这一原因,一般纳税人公司在会计税务上严格要求执行,使得税务机关检查时发现问题的机率更小,相应的税务风险也会较小。
        小规模纳税人公司的优势就在于被税务机关检查的机率较小。
        因此,税务风险要根据各企业的实际情况进行衡量。
        4、考虑企业取得增值税专用发票的难度
        按规定,一般纳税人需要取得增值税专用发票才能进行抵扣。
        当企业的采购供应商主要为小规模纳税人时,企业的进项只能取得普通发票或者是只能抵扣3%增值税专用发票。
        此时,企业的实际增值税税务负担率将高达17%。这种情况下,企业选择小规模纳税人最佳。
        然后最后你肯定想知道如何申请一般纳税人?我们先从一般纳税人办理流程说起:
        1.准备资料、填写《申请表;
        2.提交申请表、全套资料;
        3.批证
        一般纳税人申请所需资料:
        1.公司全套资料;
        2.法人1寸照片2张。
        一般纳税人办理完成:
        1.一般纳税人资格认定证书
        2.一般纳税人开票培训
        3.领取一般纳税人专用发票(17%)

          潮鼎盛是一家,500人专业团队为您提供公司注册、商标注册、记账报税工商财税服务,还拥有上百初、中、高级财会人员为企业处理账务、申报纳税、年检公示、以及审计报告等,与各区域多家园区合作,为企业免费提供注册地址、以高效快捷的服务助力企业成长。信誉为先、专业化、高效率”为宗旨,全心全意为创业者提供一站式高效满意的服务,为创业者提供的不仅仅是理论建议,而是可实行的解决方案!详情咨询热线0755-27950745。


      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

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