After Changing The New Photo, Contact The Tax Authorities As Soon As Possible.

Since December 1st, the "two card integration" reform of the business license and tax registration certificate of individual industrial and commercial households in Guangxi has been implemented.

Does the self-employed person need to report to the tax authorities after receiving the new version of business license? Is it necessary to collect the original tax registration certificate when replacing the "two certificate integration" business license? What are the tax related matters that need to be dealt with when the "two certificate integration" is cancelled when the individual business owners cancel their registration? In December 4th, the tax official of Guangxi tax office answered questions about the tax connection matters of the individual businesses after reform.

According to the introduction, "

"The newly opened self-employed person will receive the business license to load the unified social credit code, and the new photo will have the functions of the original business license and tax registration certificate.

A self-employed person does not need to go through the tax registration certificate within 30 days after the receipt of his business license before the reform. However, he should conduct tax related matters for the first time, if he or she has the duty to pay tax declaration or receive the invoices and invoke the invoices. He will take the new version of the business license to the local competent tax authority to confirm the registration information and accept the tax administration.

Guangxi tax official Guo reminded that in the tax year after the registration of the industry and Commerce Department, the self-employed person who did not report to the tax authorities would be included in the risk management scope in the daily management of the tax authorities.

If the tax liability has been verified, the tax authorities will order them to make corrections within a specified time and fulfill the duty of declaration in time.

So, holding the old version of the business license.

After the renewal of the "two card integration" business license, is it necessary to go to the tax authorities for tax related matters? Guo said that the reform encouraged the owners of the old version of the business license to replace the new version of the business license, but would not change the license.

The new self-employed individual should contact the competent tax authority as soon as possible for the code change, such as changing the tax control equipment.

If the registration is changed after the renewal of the new business license, the self-employed person applies to the industrial and commercial department for registration of change, and the tax authorities can maintain the information shared by the business department.

Information system related information, individual users do not need to go to the tax authorities for registration of change.

In addition, after the "two card integration", if the individual business owners who hold the new version of business license want to cancel their registration, they should first declare the tax declaration to their competent tax authorities, and the tax authorities shall issue the "tax clearance certificate".

The "certificate of clearance" is a certificate that the tax authorities confirm that the taxpayer has paid taxes and has completed the relevant tax related matters. The certificate must be submitted when the two card integration has been accepted by the tax administration.

Guo said that 30 days after the issuance of the "certificate of clearance", the "two card integration" if the self-employed person has not yet gone to the industrial and commercial department to cancel the registration, he will be put in the tax risk management by his competent tax authorities.

Non "two card integration" self-employed individuals are still required to cancel their registration according to the original regulations.

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The Ministry of Finance and the State Administration of Taxation issued the circular on implementing the tax support policy to reduce the leverage ratio of enterprises, and implemented 8 tax policies to reduce the leverage ratio of enterprises.

The circular pointed out that we should fully understand the importance of implementing the tax support policy for reducing leverage.

In recent years, the leverage ratio of Chinese enterprises is high, the scale of debt growth is too fast, and the debt burden of enterprises is increasing.

The CPC Central Committee and the State Council have made strategic decisions on reducing the leverage ratio of enterprises from a strategic height. Deleveraging has been regarded as one of the five major tasks of the structural reform of supply side, which is "three down, one down and one subsidy".

"Opinions" will "implement and improve the policy of supporting tax reduction and leveraging" as an important task.

The finance and taxation departments at all levels should fully understand the importance of actively and steadily reducing the leverage ratio of enterprises, resolutely implement the central decision-making and deployment, strictly implement the relevant tax policies in strict accordance with the "opinions", give full play to the role of tax functions, effectively lighten the burden of enterprises, reduce the cost of enterprises, and create a favorable external environment for enterprises to reduce leverage.

It is clear that the relevant tax support policies should be implemented.

1, enterprises in line with the provisions of the tax law, such as the acquisition, merger and debt restructuring of equity (assets), can enjoy preferential tax policies for enterprise income tax in accordance with the provisions of the tax law.

2, enterprises investing in non monetary assets can enjoy the enterprise income tax policy within 5 years according to the regulations.

3, when an enterprise goes bankrupt and cancellates, and when the enterprise income tax is liquidated, it can deduct the relevant liquidation expenses and the wages of workers, social insurance premiums and statutory compensations before taxes.

4, the creditor's rights loss that enterprises meet the prescribed conditions of the tax law can be deducted according to the regulations when calculating the taxable income of enterprise income tax.

5, a loan loss reserve required by a financial enterprise in accordance with the regulations, which is in conformity with the provisions of the tax law, can be deducted before the enterprise income tax.

6, in the process of enterprise restructuring, enterprises shall pfer all or part of the physical assets and their associated claims, liabilities and labor force to other units and individuals through merger, division, sale and replacement, and the pfer of goods, real estate and land use rights involved shall not be subject to VAT.

7, the land value-added tax, deed tax and stamp duty related to the reorganization and restructuring of enterprises can enjoy relevant preferential policies.

8, taxpayers who meet the policy conditions of credit asset securitization can enjoy relevant preferential policies.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.