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      当前位置:首页 > 申请一般纳税人 > 2017在深圳申请不同纳税人不同费用标准详解

      2017在深圳申请不同纳税人不同费用标准详解

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

        注册公司我们总会遇到报税纳税的很多问题,关于纳税人类型,我们最常听到见到的就是小规模纳税人与一般纳税人,对于刚注册公司的创业者,很难分辨小规模纳税人与一般纳税人的区别。税法规定纳税人的经营规模以及会计核算的健全程度,是划分一般纳税人和小规模纳税人的主要依据。

        对提出申请并且同时符合下列条件的纳税人,主管税务机关应当为其办理一般纳税人资格认定:

        (一)有固定的生产经营场所;

        (二)能够按照国家统一的会计制度规定设置账簿,根据合法、有效凭证核算,能够提供准确税务资料。

        第五条 下列纳税人不办理一般纳税人资格认定:

        (一)个体工商户以外的其他个人;

        (二)选择按照小规模纳税人纳税的非企业性单位;

        (三)选择按照小规模纳税人纳税的不经常发生应税行为的企业。

        申请成为一般纳税人流程:

        1.销售额标准

        小规模纳税人的认定标准:从事货物生产或者提供应税劳务的纳税人,以及从事货物生产或者提供应税劳务为主,并兼营货物批发或者零售的纳税人,年应征增值税销售额(以下简称应税销售额)在50万元以下的;除前项规定以外的纳税人,年应税销售额在80万元以下的。上述所称以从事货物生产或者提供应税劳务为主,是指纳税人的年货物生产或者提供应税劳务的销售额占年应税销售额的比重在50%以上。

        一般纳税人的认定标准:除上述小规模纳税人以外的其他纳税人属于一般纳税人。

        2.会计核算标准

        《增值税条例规定,小规模纳税人会计核算健全,能够提供准确的税务资料的,可以向主管税务机关申请认定为一般纳税人资格。这里所称的会计核算健全,是指能够按照国家统一的会计制度规定设置账簿,根据合法、有效的凭证进行核算。也就是说,年应税销售额未超过认定标准的小规模纳税人,只要会计核算健全,也可以向主管税务机关申请认定为增值税一般纳税人(商贸企业除外)。商贸企业一般纳税人的认定。

        税法上的描述看起来比较头疼,简单说,想成为一般纳税人,税务局会上门考察,对场地有严格的要求,一般要求五六十平米以上,有租赁合同,有独立的总经理室、财务室、保险柜等,会计制度比较健全。

        对于刚注册公司的创业者来说,这个要求是比较高的,前期都是能省则省,哪有那么讲究的场地和配套设施。在之前和现在很多地方,都是严格实行这个标准的,这个问题也是一直困扰着许许多多创业的好汉。

        注意事项

        公司年销售额达到一定标准会被强制成为一般纳税人,但是也是需要申请审核一般纳税人公司不能再变为小规模纳税人公司

        以上就是有关“2017在深圳申请不同纳税人不同费用标准详解”的介绍。潮鼎盛专业代办深圳公司注册,深圳前海公司注册,商务秘书地址挂靠等一站式服务,公司拥有一批从业经验丰富、责任心强、素质高的顾问团队,已为上万家企业提供服务,赢得了广大客户的一致好评。
       


      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。

      ? 2016 深圳市潮鼎盛企业管理有限公司 版权所有    粤ICP备10209761号
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