If an enterprise is classified as Class D by tax, what impact will it have on legal persons?

Answer: Yes. In accordance with the provisions of the "Tax Credit Management Measures (Trial)" of the State Administration of Taxation, the tax authorities may gradually disclose the list of D-class taxpayers and their directly responsible personnel based on the needs of the construction of the social credit system, and register the directly responsible personnel or other persons responsible for business operations. The taxpayer's tax credit will be directly judged as level D; the tax credit evaluation results will be notified to the relevant departments and suggestions will be made in operations, investment and financing, obtaining *** land supply, import and export, entry and exit, registering new companies, project bidding, *** Procurement, obtaining honors, safety licenses, production licenses, professional qualifications, qualification audits, etc. shall be restricted or prohibited; joint disciplinary measures implemented with relevant departments, and other strict management measures taken in accordance with the actual situation.

What impact does inventory from the Internet have on corporate taxation

(1) Differences in the treatment of inventory depreciation provisions

"Accounting Standards for Business Enterprises No. 1 - "Inventories" (implemented in listed companies since January 1, 2007) further revised the historical cost principle applicable to inventories, stipulating that enterprises should measure inventories on the balance sheet date based on the lower principle of cost and net realizable value. If the net realizable value is lower than the book cost of the inventory, a provision for inventory depreciation should be accrued. Consolidated into "asset impairment losses". According to the "Notice of the State Administration of Taxation on Relevant Issues that Need to be Clarified in the Implementation of (Enterprise Accounting System)": In addition to national tax regulations, any form of reserves (including asset reserves, risk reserves or Salary preparation, etc.) shall not be deducted before corporate income tax.

(2) Differences in the treatment of self-produced and commissioned products and donations for self-use

"Accounting Standards for Business Enterprises No. 1 - Inventory" stipulates: Enterprises' self-produced and commissioned products The processed products are for self-use, such as products used by infrastructure projects, welfare and other departments. In accounting processing, the actual cost plus the accrued value-added tax output tax will be debited to "projects in progress", "welfare fees payable" and other accounts. ; Credits to "Inventory Goods", "Tax Payable - Value Added Tax Payable (Output Tax)" and other accounts are not treated as sales. If an enterprise uses self-produced or entrusted processing of raw materials (including commercially purchased goods) for donation, the accounting treatment will be based on the actual cost (inventories should be added with the value-added tax output tax or input tax transferred out), and will not be carried forward. Sales Processing. The "Notice of the State Administration of Taxation on Several Business Issues concerning Enterprise Income Tax" stipulates that when taxpayers use the products and commodities produced by their enterprises for capital construction, special projects, employee welfare, etc., they shall be regarded as sales and shall be treated in accordance with the relevant income tax regulations. method to determine the taxable price.

(3) Differences between the accumulated depreciation provision system included in inventory manufacturing costs and the relevant provisions of the tax law

"Accounting Standards for Business Enterprises No. 1 - Inventory" stipulates: Fixed assets should be depreciated except for fixed assets that have been fully depreciated and are still in use, and land that is separately valued and recorded as intangible assets according to regulations. If an enterprise's construction-in-progress reaches its intended usable state, it should be valued and recorded and accrued. depreciation. The depreciation methods used by enterprises include the straight-line method, the workload method, the sum-of-years method, and the double-declining balance method. The depreciation life and net residual value of an enterprise's fixed assets are reasonably determined by the enterprise based on the nature and use of the fixed assets. The "Implementation Rules of the Interim Income Tax Regulations" stipulate that the scope of fixed assets that taxpayers can accrue depreciation does not include: unused and unused fixed assets other than houses and buildings, and fixed assets before projects under construction are delivered for use. The depreciation calculation method should adopt the straight-line method (average average method, workload method). For equipment in special industries, the depreciation period can be shortened or the accelerated depreciation method can be adopted after approval. The minimum period for depreciation of fixed assets is: 20 years for houses and buildings, 10 years for trains, ships, machines, machinery and other production equipment, electronic devices and transportation tools other than trains and ships, and equipment and tools related to production and operation. , furniture, etc. for 5 years. The net residual value rate of fixed assets is uniformly 5%.

(4) Differences in the treatment of inventory losses

"Accounting Standards for Business Enterprises No. 1 - Inventory" stipulates that abnormal losses of inventory can be directly deducted from profits in two situations . Losses caused by natural disasters will be calculated as "non-operating expenses" after deducting compensation from insurance companies; losses caused by theft of goods, mildew, etc. due to poor management will be calculated as "management expenses" after deducting compensation from relevant responsible personnel. . There are two types of taxes involved in accounting for inventory losses. First, according to the "Administrative Measures for Pre-tax Deduction of Enterprise Property Losses" issued by the State Administration of Taxation, inventory losses caused "due to force majeure such as natural disasters, wars and other political events, or human management responsibilities" must be approved by the tax authorities before they can be included in the corporate income tax deduction. Deduction before. Second, according to Article 10 of the "Value-Added Tax Regulations of the People's Republic of China" and Article 22 of the "Implementing Rules of the Value-Added Tax Regulations of the People's Republic of China", abnormal losses incurred by the enterprise for purchased goods shall The input tax cannot be deducted. If the enterprise has actually declared a deduction for the input value-added tax on the purchased inventory before the abnormal loss occurs, the input value of the batch of goods should be transferred out in the current period when the abnormal loss occurs.

Due to the existence of these differences, it will lead to different costs of goods sold and ending inventory costs, resulting in different corporate profits, which will in turn affect the amount of income tax payable by the company in the current period and in the delayed period. Therefore, the correct valuation of inventories is an important step in accurately calculating the amount of income tax payable by a company. What impact will the tax bureau have on legal persons after converting an enterprise into a non-regular entity?

You can no longer serve as a legal person or other position (supervisor) in any company, and there are restrictions on entry and exit (no going abroad). In this era when the credit system is under construction, there is no telling whether there will be restrictions on banks in the future. have an impact on other aspects.

Of course, irregular accounts can also be canceled. Go to the tax bureau in your jurisdiction and find an administrator to cancel. You may have to pay a small fine and be blacklisted by the enforcement company for untrustworthiness. What impact will it have on the legal person

First of all, from the perspective of the regulations of the Supreme People's Court, the main impacts on legal representatives are as follows:

According to the "Supreme People's Court's Regulations on Restricting High Consumption of Persons Subject to Execution" revised by the Supreme People's Court in 2015 Article 3 of "Several Provisions": If the person subject to execution is an entity, after consumption restriction measures are taken, the person subject to execution and his legal representative, principal person in charge, persons directly responsible for affecting debt performance, and actual controller shall not engage in the following high consumption and Consumption behavior that is not necessary for life and work: ? When taking transportation, choose second-class or higher cabins on airplanes, trains, and ships; ? Make high-end purchases in star-rated hotels, hotels, nightclubs, golf courses and other places; ? Purchase real estate or Newly built, expanded, and high-end decorated houses; ? Leasing high-end office buildings, hotels, apartments and other places for office use; ? Purchasing vehicles that are not necessary for business; ? Traveling and vacationing; ? Taking all seats on G-EMU trains, first-class or higher seats on other EMU trains, and other consumption behaviors that are not necessary for life and work.

That is to restrict high consumption

In addition, according to the Central Civilization Office, the Supreme People's Court, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission of the State Council, the State Administration for Industry and Commerce, the China Banking Regulatory Commission, the Civil Aviation Administration of China, and the China Railway The "Memorandum of Cooperation on "Building Integrity and Punishing Distrust" issued by eight ministries and commissions including the head office on March 20, 2014: When the person subject to breach of trust is a unit, the credit punishment objects also include its legal representative, principal person in charge, and those who affect the performance of the debt. Person directly responsible. In addition to restricting consumption, credit disciplinary measures also include restrictions on borrowing from financial institutions or applying for credit cards. What impact does environmental protection tax have on enterprises?

Answer:

The impact of levying environmental protection tax on enterprises mainly depends on the nominal burden of enterprises before and after the reform (the collection standard of sewage charges and the environmental protection tax tax rate level) and changes in tax collection and administration.

First, the change in the nominal burden of enterprises depends on the local determination of the specific tax rate level of environmental protection tax.

Second, the strengthening of the collection and management of environmental protection taxes will increase the actual burden on enterprises to a certain extent.

Impact on business operations and management

First, the implementation of environmental protection taxes generally has little impact on business operations. Judging from the current composition of corporate tax burdens, sewage charges are not the main component of the tax burden.

Second, the environmental protection tax will require enterprises to strengthen environmental management and tax management. Enterprises need to declare the emission types, quantities, concentrations and tax payable amounts of taxable pollutants by themselves, and are responsible for the authenticity of the declarations. The tax authorities will compare the corporate tax declaration materials and can apply for review by the environmental protection department.

Taken together, with little reform in the basic system of environmental protection taxes, the imposition of environmental protection taxes will have little impact on corporate burdens and operations and management. However, for some pollutant-discharging enterprises that fail to strictly implement environmental protection standards and sewage discharge fee regulations, the imposition of environmental protection taxes will have a certain impact on the enterprises.

What impact will an enterprise's being included in the blacklist of untrustworthy persons have on legal persons?

If an enterprise is included in the blacklist of untrustworthy persons, legal representatives will lose credibility in business negotiations and reduce contracts and orders. What impact does LOGO have on a business?

The logo is the core of the corporate brand visual image. It should not only look beautiful, but a successful logo should also have the functional goal of shaping the corporate brand image. Your brand image needs a concise, distinctive and unforgettable logo from the beginning. From the color of the logo to the uniqueness of the logo design work, etc., only in this way can we maximize its effectiveness in future VI design and avoid detours.

Here are the reasons why a business needs an excellent logo:

A trademark is the identity of a business

A logo can reflect your professionalism

It's Your Sign

You can't run your business without those daily important tools, and no one will recognize your company without a sign of your expertise. We now live in a world full of brands: customers buy products based on the reputation of the brand, and even the clothes they wear have a corporate brand. Think about it, does your logo make customers feel that it is worthwhile for the logo to appear on the chest of clothing? If not, it might be time to get a professional logo designed. What impact will the downgrade of the enterprise have on the customs declaration business?

(1) Declaration of import and export goods. The consignor and consignor of import and export goods or their agents shall, when importing and exporting goods, make declarations in accordance with the customs regulations. Within the time limit, fill in the customs declaration form for import and export goods in the format specified by the customs, attach relevant freight and commercial documents, and provide documents approving the import and export of goods to declare to the customs. The main documents for customs declaration are as follows: Customs declaration form for imported goods. Generally, two copies are required (Beijing Customs requires three copies of the customs declaration form). The items to be filled in the customs declaration form must be accurate, complete, and clearly written, and pencils are not allowed; all columns in the customs declaration form, including the statistical codes specified by the customs, as well as the tariff number and tax rate, must be filled in by the customs declarer with a red pen; each customs declaration Only four items of goods are allowed to be reported in a single form; if any situation is discovered or other circumstances require changes to be made, the change form should be submitted to the customs proactively and promptly. Customs declaration form for export goods. Generally, fill in two copies (Beijing Customs requires three copies). The requirements for filling out the form are basically the same as those for the customs declaration form for imported goods. If there is an error in filling in the declaration or the content of the declaration needs to be changed but the declaration is not changed proactively and promptly, and a customs return occurs after export declaration, the customs declaration unit should go through the correction procedures with the customs within three days. Freight and commercial documents submitted for inspection along with the customs declaration form. Any import or export goods passing through the customs must submit the completed customs declaration form to the customs and submit the relevant freight and commercial documents for inspection. The customs will audit whether the various documents are consistent, and the customs will stamp them after audit. As proof of pickup or shipment of goods. The freight and commercial documents submitted for inspection at the same time as the customs declaration include: sea freight import bill of lading; sea freight export bill of lading (requires the seal of the customs declaration unit); land and air waybills; invoices for the goods (the number of copies is one less than the customs declaration form, The customs declaration unit needs to stamp it, etc.); the packing list of the goods (the number of copies is equal to the invoice, and the customs declaration unit needs to stamp it), etc.

It should be noted that if the customs deems it necessary, the customs declaration unit should also submit the trade contract, order card, certificate of origin, etc. for inspection. In addition, goods that enjoy reductions, taxes or exemptions from inspection according to regulations should apply to the customs and complete the procedures, and submit relevant certification files together with the customs declaration form for inspection. Import (export) goods license. The import and export goods license system is an administrative protection means for managing import and export trade. Like most countries in the world, our country also adopts this system to implement comprehensive management of imported and exported goods and articles. The commodities that must be submitted to the customs for import and export cargo licenses are not fixed, but are adjusted and announced by the national competent authorities at any time. All goods that are subject to an import and export license according to national regulations must submit an import and export license issued by the foreign trade administration department during customs declaration, and can only be released after being inspected by the customs. However, import and export companies affiliated to the Ministry of Foreign Economic Relations and Trade, industrial and trade companies affiliated to departments approved by the State Council to engage in import and export business, and import and export companies affiliated to provinces (municipalities, autonomous regions), import and export goods within the approved business scope. , is deemed to have obtained a license, and is exempted from the import and export goods license. You can declare to the customs with only a customs declaration form; a license is only required when operating goods outside the scope of import and export business. Commodity inspection certificate. The customs instructs the customs declaration unit to issue a commodity inspection certificate. On the one hand, it is to supervise whether the legally inspected commodities have been inspected by the statutory commodity inspection agency; on the other hand, it is to obtain the basis for taxation, exemption, and tax reduction of imported and exported goods. According to the "Import and Export Commodity Inspection Law of the People's Republic of China" and the "List of Import and Export Commodity Types Inspected by Commodity Inspection Agencies", all imported and export commodities listed in the "Type List" for statutory inspection must be inspected before customs declaration. Report to the commodity inspection agency for inspection. During customs declaration, the customs accepts imported goods based on the inspection certificate issued by the commodity inspection agency or the seal stamped on the imported goods declaration form. In addition to the above documents, for other import and export controlled goods stipulated by the state, the customs declaration unit must also submit specific import and export goods approval documents issued by the national competent department to the customs, and the customs will release them after they are inspected and found to be correct. Such as food hygiene inspection, drug inspection, animal and plant quarantine, cultural relics export signing, management of gold and silver and their products, management of precious and rare wild animals, entry and exit of hunting sports, management of hunting guns and ammunition and civilian explosives, The management of imported and imported audiovisual products falls into this category.

(2) Inspection of imported and exported goods Imported and exported goods, except for inspections specifically approved by the General Administration of Customs, must be subject to customs inspection. The purpose of the inspection is to verify whether the contents reported in the customs declaration documents are consistent with the actual arrival of the goods, whether there are any misreporting, omissions, concealment, false declarations, etc., and to review whether the import and export of the goods are legal. Customs inspection of goods shall be carried out at the time and place specified by the customs. If there are special reasons, and with the consent of the customs in advance, the customs may send personnel to conduct inquiries outside the prescribed time and place. Applicants should provide and pay for round-trip transportation and accommodation. When the customs inspects the goods, the consignor or consignor of the goods or their agent must be present and responsible for handling the moving, unpacking and packaging of the goods as required by the customs. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples of the goods. The custodian of the goods shall be present as a witness. When inspecting goods, if the inspected goods are damaged due to the responsibility of the customs officers, the customs shall compensate the direct economic losses of the parties concerned in accordance with regulations. Compensation method: The Customs Officer of the People's Republic of China shall truthfully fill in the "Report on Damage to Inspection of Goods and Items by the Customs of the People's Republic of China" in duplicate, and the inspection officer and the parties concerned shall sign one copy each. Both parties agree to agree on the degree of damage or repair costs of the goods (if necessary, they can be determined with an appraisal certificate issued by a notary agency), and determine the amount of compensation based on the duty-paid value approved by the customs. After the amount of compensation is determined, the customs will fill in and issue the "Notice of Compensation for Damaged Goods and Articles from the Customs of the People's Republic of China". The party concerned shall collect the compensation from the customs within three months from the date of receipt of the "Notice" or submit the notice to the customs. The bank account number is notified to the customs for transfer, and the customs will not compensate for the overdue payment. All compensation will be paid in RMB.

(3) Release of imported and exported goods. The customs declaration of imported and exported goods shall, after auditing the customs declaration documents, inspecting the actual goods, and completing the procedures for collecting goods taxes or tax exemptions in accordance with the law. After signing and stamping the release stamp, the owner of the goods or his agent can pick up or ship the goods. At this time, customs supervision of imported and exported goods ends. In addition, if import and export goods require special handling by the customs due to various reasons, you can apply to the customs for guarantee release. The customs has clear regulations on the scope and method of guarantee. If an enterprise does not go through the logout procedures but no longer files tax returns and annual inspections, what impact will it have on corporate legal persons?

The legal representative will be blacklisted and will not be able to register a company in this district in the future

Our company is also like this in Hangzhou. What will be the impact on the legal person after the company is revoked

If the company logs out abnormally, it will be deemed to have automatically logged out if it does not perform the annual inspection in the second year. The legal representative and shareholders of the revoked company will be blacklisted by the Industrial and Commercial Bureau and may not be able to use their own names to register companies within 3 years. Their bad personal credit records will remain for 7 years and they will be fined.

A company can apply to log out if it meets one of the following conditions: 1. The company is declared bankrupt in accordance with the law; 2. The business period stipulates in the company's articles of association expires or other reasons for dissolution occur; 3. The company is dissolved due to merger or division; 4. The company was ordered to close according to law.