2. Approval of general taxpayers: value-added tax, income tax, dividend tax and individual tax. After the enterprise is approved, the comprehensive tax burden is 9%.
The reason why the coal industry can't enjoy some tax policies is because the invoice amount of the coal industry is too large, and in many cases the mining amount exceeds the prescribed amount, so there is no invoice coal. There is definitely no investment in this part, and it is also a great tax burden for enterprises.
So at present, for coal enterprises, only some local parks will accept this coal industry. At present, there are two local preferential policies for reference:
1. tax subsidy of co., ltd: after the enterprise pays taxes, the local government will give subsidies and rewards to the company's value-added tax and enterprise income tax.
Value-added tax: The local government will keep 50% of the tax paid by the company, and on this basis, the local government will give the company 70%-80% of the reward.
Corporate income tax: local governments keep 40% tax, and helping enterprises is also 70%-80% reward.
The company pays taxes in the current month, and can get the help reward from the local company the next month.
2. Tax approval policy of the limited company: enterprise income tax is approved, and the tax rate is 8.5%-9%.
As long as the company can provide the corresponding purchase certificate, you can enjoy this policy.
Both of the above policies require enterprises to enter local normal operations and pay taxes before they can get regional tax support awards.
The reason why the coal industry can't enjoy some tax policies is because the invoice amount of the coal industry is too large, and in many cases the mining amount exceeds the prescribed amount, so there is no invoice coal. There is definitely no investment in this part, and it is also a great tax burden for enterprises.
So at present, for coal enterprises, only some local parks will accept this coal industry. At present, there are two local preferential policies for reference:
1. tax subsidy of co., ltd: after the enterprise pays taxes, the local government will give subsidies and rewards to the company's value-added tax and enterprise income tax.
Value-added tax: The local government will keep 50% of the tax paid by the company, and on this basis, the local government will give the company 70%-80% of the reward.
Corporate income tax: local governments keep 40% tax, and helping enterprises is also 70%-80% reward.
The company pays taxes in the current month, and can get the help reward from the local company the next month.
2. Tax approval policy of the limited company: enterprise income tax is approved, and the tax rate is 8.5%-9%.
As long as the company can provide the corresponding purchase certificate, you can enjoy this policy.
Both of the above policies require enterprises to enter local normal operations and pay taxes before they can get regional tax support awards.
The burden of value-added tax in coal enterprises is heavy. How to avoid taxes reasonably?
The tax burden of China's coal enterprises has been high, but in fact, the initial tax rate of coal enterprises is very low. Because of the low value-added tax rate, the overall tax burden of the company is relatively light. However, with the reform of China's tax authorities, the tax burden of the coal industry is also increasing and getting heavier.
The burden of value-added tax in coal industry is mainly a problem, but it is not the only one. Transportation and labor costs are the costs of the company. In addition, when China began to be green, the mining of the coal industry began to be restricted;
However, the actual excavation will always exceed, so the company will always have a lot of coal without tickets, which belongs to sales projects, but there is no input income. Enterprises pay 13% value-added tax and 25% enterprise income tax according to the income without tickets.
So how should the coal industry reduce the VAT tax burden, increase profits and achieve the purpose of reasonable tax avoidance?
1. Rational use of preferential tax policies: mainly help enterprises with value-added tax and enterprise income tax, with a maximum reward of 70%-80%.
At present, the coal industry does not enjoy many policies issued by the state, mainly because the coal industry does not meet the requirements, but there are still some local parks that are willing to accept the coal industry and have no specific requirements for the coal industry, and help enterprises according to their actual taxes.
Enterprises can enter the local park through registration to ensure the authenticity of their business. After paying taxes, the enterprise can get the aid reward of the local retained part. Pay taxes in the current month, and you can get aid rewards next month.
2. General taxpayer approval policy: Considering the insufficient cost of the company, the income tax can be paid at the approved tax rate, and the total tax burden is about 9%.
Although the cost of companies in local parks is relatively wide, it does not mean that companies can be chaotic. To truly comply with commercial laws and regulations, both upstream and downstream should be standardized, which also reduces the financial risk of the company.
Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 2 Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises mentioned in this Law refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of a foreign country (region). Its actual management institution is not in China, but it has institutions and places in China, or it has no institutions and places in China, but it has income from China.
Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.