First, the background and significance of the simple levy policy
Simple collection policy is a policy introduced by the state to encourage the development of medical device enterprises and reduce the tax burden of enterprises. By simplifying the tax process, reducing the tax cost and providing a more convenient business environment for enterprises, it is conducive to stimulating market vitality and promoting the rapid development of the medical device industry.
Second, the specific content of the simple collection policy
The simple collection policy mainly includes the following aspects: first, the qualified medical device enterprises are subject to a lower tax rate; Secondly, simplify tax declaration procedures and reduce tax payment links; Thirdly, for some specific projects, such as R&D expenditure, give preferential tax policies; Finally, strengthen the tax guidance for medical device enterprises to ensure that enterprises can correctly understand and apply the simple collection policy.
Third, how to apply for simple collection
If medical device enterprises want to enjoy the simple collection policy, they need to apply according to the following steps: first, understand and verify whether they meet the conditions of the simple collection policy; Secondly, prepare relevant certification materials, such as business license, tax registration certificate, etc. Thirdly, according to the requirements of the tax department, fill in the application form and submit it to the relevant departments; Finally, wait for the audit results of the tax department and make corresponding adjustments and supplements according to the audit opinions.
Four. Advantages and challenges of simple expropriation policy
The implementation of simple collection policy has brought many benefits to medical device enterprises, such as reducing tax burden and improving operating efficiency. However, there are also some challenges, such as how to ensure the fairness and transparency of the policy and how to prevent enterprises from abusing the simple levy policy. Therefore, tax authorities need to strengthen the supervision and management of policies to ensure the smooth implementation of policies.
To sum up:
It is a favorable policy for medical device enterprises to operate simple collection of biological products. By understanding the background and significance, specific content, application process, advantages and challenges of simple collection policy, medical device enterprises can make better use of this policy, reduce tax costs, improve operating efficiency and promote the healthy development of enterprises.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 35 provides that:
In any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36)
Item (7) of Article 1 of Annex 2 "Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT" stipulates:
When pharmaceutical trading enterprises sell biological products, they can choose a simple tax calculation method and simply calculate the tax payable according to the sales amount and the 3% levy rate.
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax on the Sale of Biological Products by Pharmaceutical Trading Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2065438+2002) stipulates:
When selling biological products, pharmaceutical trading enterprises belonging to the general taxpayer of value-added tax can choose a simple method to simply calculate the tax payable according to the sales of biological products and the collection rate of 3%. Pharmaceutical trading enterprises refer to pharmaceutical wholesale enterprises and pharmaceutical retail enterprises that have obtained the Pharmaceutical Trading License issued by the (food) drug supervision and administration department and are allowed to engage in the business of biological products.