First, if your business scope is your main business and reflects the characteristics of the industry, don't just copy it:
The business scope is more in line with your own company. You can write one or more, but you must include industry or business characteristics in the company name.
For example, if we "sell goods", we should know that the VAT rates of different goods are different. For example, agricultural products and books are 1 1%, and most other categories are 17%. If they are mixed together, they will bear different tax rates according to their main business.
Let me show you an example:
A technology company in Jiangsu is an internet enterprise service platform, and its business scope can be written as "network engineering, information technology, system integration and e-commerce", but it lacks professional standards. If we write like this:
Business scope: technical consultation, technical service, technology transfer and technology development in the fields of information technology, communication and network technology!
This is a huge difference from the previous emphasis on "technical consultation, technical service, technology transfer and technology development", that is, the company can engage in "four skills" in related fields. What's the impact?
After writing the "four skills", the company can sign a technology contract with customers, sign a technology contract and put it on record, which can be directly tax-free, not only tax-free, but also apply for a credit loan. Also, if your products sell well, you can sign more technical contracts and apply for a high-tech enterprise in China, so that you can enjoy more tax benefits.
The same two companies, if the sales revenue is 6.5438+million yuan and the corporate profit is 4 million yuan, then company A does not have the "four skills" in its business scope, but company B does, so company B can earn 6.5438+0.6 million yuan more. If it exceeds 1 100 million, it may earn more than10 million.
The operation of the company must be operational; More and more profits, less and less costs. Therefore, if you register a company, you must invite relevant professionals to check the business scope. Don't copy all the online posts, or you won't know if you eat a big piece. Don't count on this petty gain.
Second, we should pay attention to the order of business scope, and are not allowed to fill in casually:
The order of business scope must not be filled in casually, especially for companies operating in different industries. Generally speaking, the first business activity in the business scope is the industry in which the company is located.
For example, a company in Henan, engaged in modern service industry energy-saving technology package services, but also sold equipment, but put sales first. For ordinary taxpayers, in the modern service industry, at this time, the applicable tax rates for sales of energy-saving technology packages and equipment are different, and the deductible ones are also different. Moreover, in case of tax inspection, the tax rate of the same industry will generally be compared. Originally, you were a craft service company, but now you have to compare with a sales company. Isn't your tax burden abnormal? Being targeted by the tax authorities may be a big problem.
Therefore, when a company operates businesses in multiple industries at the same time, it should pay special attention to the industry to which the first business item in the business scope belongs, and the reference indicators for tax inspection and case selection often refer to the industry level. After the third phase of Golden Tax, the new technology of big data artificial intelligence has been applied to taxation, and no abnormal tax payment can be found.
Third, the business scope of the branch cannot exceed that of the head office:
When an enterprise establishes a branch, its business scope cannot exceed the business scope of the head office because the branch cannot bear civil liability independently, which means that the business scope of the branch should be within the business scope of the head office.
But in addition to branches, enterprises will also have subsidiaries at some stage of their growth. If an enterprise sets up a subsidiary, its business scope will not be limited by the business scope of the head office. Here, it should be noted that the parent and subsidiary companies often provide services to each other, so the head office should increase the business scope of business services, while the subsidiary will increase the business scope of providing services to the head office.
Four, the company's business scope needs to be approved and levied:
New enterprises that intend to apply for approval and expropriation should try to avoid the business scope that does not allow approval and expropriation restrictions.
For example, Company A is a newly established company and intends to apply for tax verification. However, when financial personnel apply for industrial and commercial registration again, it is convenient to increase the business scope of trademark agency and patent agency. When applying for tax verification, the tax authorities said that the patent agency could not apply for tax verification, and your company failed to meet the prescribed standards, so Company A could only change its business scope again, so it was necessary to avoid the types of tax verification that could not be stipulated in the tax letter.
Fifth, the business scope is not much:
We know that if the business is beyond the scope of business, we can't invoice ourselves, and we need to go to the tax bureau to invoice on our behalf. Therefore, in order to save trouble, many financial personnel have written down the business scope they can think of, which leads to the inability to enjoy tax concessions, so they must fill it out carefully.
For example, if a non-real estate enterprise establishes a new company with land investment as its business scope, it will be temporarily exempted from land value-added tax, except for real estate enterprises. If "real estate development" is unfortunately added to its business scope, the company may not enjoy tax benefits after registration.
So the business scope is not that the more you write, the better. Should not write more. The tax benefits that could have been enjoyed are gone, and the tax benefits that can be written are gone.
In addition, there are many professional restrictions on the scope of business. For example, after a large number of illegal events in online finance, the word "investment" has been restricted or even cannot be written into the business scope at all. There are also great differences between the first and second categories of medical device industry, and there are many restrictions in consulting and brokerage, which will involve the future operation and tax matters of enterprises.