Browse:Author: tax rebate in NanjingSource: Nanjing agency bookkeeping companyTime: 13:22, November 18, 2019
Tax rebate, as the name implies, is the tax paid to the state, and part of it is returned to enterprises.Generally, the mode of "levy first and return later" is adopted, which means that according to the relevant national policies, the tax policy is adopted in a certain period of time by the tax authorities according to the prescribed tax rate, and then returned by the finance to the enterprise.It can also be understood as tax incentives.There are export tax rebates under the State Administration. Tax rebate generally exists in the local tax preferential policies, which are the preferential tax policies given by the local government to encourage enterprises to invest in the local area.
How can we enjoy the local preferential tax policy?
An enterprise may, according to its own business situation, take the form of partial business diversion in a new company or branch company with preferential tax policies.Then the tax paid by the company is returned directly by the local government.Of course, it is impossible to return the tax in full proportion. The tax revenue is divided into central fiscal revenue and local fiscal revenue.It is not only the preferential tax policy of the local government, but also the local government's return.What are the proportions?50% is collected by the central government and 50% is retained by the local government.The local government will return the 50% to the enterprises.The return proportion is determined according to the tax contribution of the enterprise, and the specific return proportion can be up to 70%.We should not underestimate 70%,
This is only the return of value-added tax. If the enterprise has paid the income tax, the income tax will be returned in proportion.
Enterprise leaders may think that the form of a limited company is not in line with the needs of the enterprise after comprehensive consideration, so they can also consider another kind of preferential tax policy of enterprise nature.
If a sole proprietorship enterprise (small-scale) applies for verification and collection, the income tax on individual production and operation shall be levied at 10%.
The tax savings are more pure profits than 24K pure gold.The key is to see whether the leaders have a comprehensive view of tax awareness, tax risk and tax environment.Whether the tax should be included in the overall planning scope from the beginning of the enterprise.