First, the scope of business is their main business, reflecting the characteristics of the industry, do not just copy:
The scope of business is more of their own company's situation to write one or more can be, but be sure to include the name of the company's industry or business characteristics.
For example: we "sales of goods", we need to know that the sale of different goods, VAT rates are different, such as agricultural products, books, etc. These are 11%, most other categories are 17%, if you mix the sales, according to the determination of the main business of the different, the tax rate is also different.
Give you an example:
Jiangsu a technology limited company is to do the Internet business service platform, the scope of business can be written "network engineering, information technology, systems integration, e-commerce," etc., but this lack of professionalism, if we write like the following:
"Business scope: information technology, communications, network technology in the field of technical advice, technical services, technology transfer, technology development"!
This is a huge difference from the previous one, which emphasizes "technical consulting, technical services, technology transfer, technology development", that is, the company can engage in related areas of the "four technologies", so what is the impact?
Written "four technologies", the company can sign technology contracts with customers, signed technology contracts, do a good job for the record, you can directly tax-free ah, and not only tax-free, but also can apply for credit loans, and, if your products sell well, technology contracts signed more, you can apply for the national high-tech enterprises, that the tax and other aspects can enjoy. The company's business is a very important part of the company's success, and it's a very important part of the company's success," he said.
The same two companies, if the sales revenue are 10 million yuan, corporate profits are 4 million yuan, then the A company's scope of business does not have "four technology", while the B company has, then calculated that the B company can earn more than 1.6 million yuan, if more than one hundred million yuan, it may be more than tens of millions of dollars.
Company operations, must be running; more and more profit, less and less cost purpose to go, so the registration of the company, the scope of business must ask the relevant professionals to gatekeeper, do not find a post on the Internet on the whole copied over, or the actual operation of the time, ate a large piece of you are not aware of it, don't count on the head of the small profits.
Second, fill in the scope of business to pay attention to the order before and after, can not just fill in:
The order of the scope of business must not just fill in, especially for cross-industry companies, the first business behavior in the scope of business, generally speaking, is the industry in which the company is located.
For example: Henan, a company is to do modern service industry in the energy-saving process package services, and do the sale of equipment, but it puts the sale of the first, for the general taxpayers, the modern service industry, then the energy-saving process package and the sale of equipment applicable to the tax rate can be different, can be deductible is not the same. And you are encountering tax audits, usually the same industry for the comparison of tax rates, originally you are a craft-based service company, but now you have to compare with the sales company, then your tax burden is not abnormal? By the tax authorities, then the problem is not likely to be big.
So the company is operating in multiple industries at the same time business, we should pay special attention to the business scope of the first business project belongs to the industry, and the tax audit selection reference indicators often refer to the level of the industry, in the present after the Golden Tax III, the tax on the application of the new technology of big data and artificial intelligence, the tax anomaly a check a quasi-precision, want to hide the door of the sky and the sea have not.
Third, the business scope of the branch can not exceed the business scope of the head office:
Enterprises in the establishment of the branch, due to the branch can not independently assume civil liability, so it is, its business scope can not exceed the business scope of the head office, that is to say, the business scope of the branch should be in the head office within the scope of business.
But, in addition to the branch, the enterprise in the growth of a certain stage of the following will also have a subsidiary, if the enterprise set up a subsidiary, then his scope of business is not subject to the scope of business of the head office limitations, and here we have to pay attention to, the mother and the subsidiary companies often provide each other with services, then the head office should be added to the business scope of the commercial services industry, while the subsidiary company to increase the head office to provide services to the business scope. business scope.
Fourth, the company's business scope needs to be considered approved levy:
The intention is to apply for approval of the levy of new enterprises, should try to avoid the business scope of the business scope does not allow approval of the levy limitations of the business scope.
For example: Company A is a newly established company, intends to apply for approved taxation, but the financial personnel and then for business registration, casually increased the business scope of trademark agency, patent agency, that in the application for approval, the tax authorities said that the patent agency can not apply for approval of the collection of income, your company does not meet the required standards, Company A can only then change the scope of business again, so be sure to avoid the State tax letter stipulated in the type of can not be approved levy.
Fifth, the scope of business is not the more the more:
We know that if the business beyond the scope of business is not able to issue their own invoices, you need to go to the tax office invoices, so many financial personnel in order to save trouble to think of all the scope of business are written in, the result is that the ability to enjoy the tax concessions can not be enjoyed, so be sure to fill in cautiously.
For example: a non-real estate enterprises to land investment as the business scope of the establishment of new companies, temporary exemption from land value-added tax, but real estate enterprises, except if you in the business scope of the unfortunate addition to the "real estate development", then the company may not be able to enjoy the tax incentives after registration.
So the scope of business is not written the more the better, should not be written more write, would have been able to enjoy the tax benefits did not write, can write did not write, would have been able to obtain the tax benefits are not.
In addition, there are many professional restrictions on the scope of business, such as network finance, a large number of illegal events, "investment" word has been subject to a number of restrictions and even can not be written into the scope of business, and the medical device industry, a class of the difference between class and class two is also very large, consulting and brokering there are many restrictions, these will be involved in the future of the enterprise, and the business of the company will also have a lot of restrictions, and the business of the company. These will involve the future operation of the enterprise, related to tax matters.