Common tax regulations article subjects11/12/09:07:55-2014 views: 3158Common rules on taxing subjects bàiThuế binge is a kind of tax, that business would also have to submit. It is a simple tariffs for, and little changed. As of the present time, only 1 and 2 decrees and circulars.In this article, law Tien dat will show you how to understand the definition of tax subjects for articles>> switchboard lawyer free legal advice over the phone 1900.6298Post subject: tax concept is a direct and often is the guest on turnover of business license (article subjects) of businesses and households business. Article subject was tax collector every year. Salary by steps, based on the number of registered capital or revenue of the year before the plan or business value pre-plan their business year by State and locality.The system of legal documents:-Decree No. 75/2002/ND-CP-Circular No. 96/2002/TT-BTC-Circular No. 42/2003/TT-BTCTax rates article subjectsPrivate businesses, venture companies, limited liability companies and joint stock companies pay binge tax based on the number of registered capital in business registration certificate or permit the investment of years ago adjacent to base pay binge tax-Number of registered capital over 10 billion in tier 1, the tax subject submissions every year is 3 million-Number of registered capital from 5 to 10 billion in tier 2, the tax subject submissions annually is 2 million-Number of registered capital from 2 to under 5 billion in tier 3, the annual submissions subject to tax is 1.5 million-Number of registered capital below the 2 billion in tier 4, tax filing annual binge is 1.000.0000Article subject taxTax binge once when new taxpayers out of business activities slow down for the last day of the month to start business activities.The case of new taxpayers established businesses but have business activity tax to article subjects within 30 (thirty) days from the date the certificate of business registration and tax registration or on the registration certificate of the enterprise.Article subjects the tax according to the 01/MBAI attached circular 156/2013/TT-BTCIf taxpayers established in the first 6 months then filed 100% taxIf taxpayers established in the last 6 months in the thếu level 50% binge filing to fileFor taxpayers who are active trading opened, pay tax binge is not filing a tax return next year for the article subjects if not changing the factors makes the change in the level of tax payable article subjects.The case of the taxpayer have really changed the factors related to the tax base of tax changes to pay binge next year's pay binge tax filing for next year, the deadline is the latest tax on December 31 of the year of the change.Business establishments were established years ago, the time of payment at the latest binge is thirty days of the first month of the calendar year or fiscal year (for the case of NNT are trading)Note: article subject to Business Tax suspended business activities (No.: 1263/TCT-KK of the total taxation on 18/04/2013)Taxpayers comply the provisions on notification to the tax authorities the suspension business to declare tax binge, as follows:1. for taxpayers has announced suspension of business both in the calendar year (01/01-31/12) did not have to declare tax binge, for calendar year suspended trading.If taxpayers out of business before the deadline in the first year of filing tax year binge; If taxpayers out of business in 6 months late filed tax rate 50% binge all year.2. for taxpayers has announced suspension of business 12 months, does not coincide with the calendar year (time extended trading in 11 calendar year) then made statements, tax both in article subjects of the calendar year.For the second calendar year, if the taxpayers out of business in 6 months tax filing year binge; If taxpayers out of business in 6 months late filed tax rate 50% binge all year.For example: long Group established on July 10, 2010 with a registered capital of 6 billion (in July has business activities). Thang Long Group please suspend business activities from May to end of October 04 05/2011/2012 then continue backIn September 2013, thang Long Group increase chartered capital of 12 billionThe work of accounting for tax article Subjects do in the above example as follows:-At the latest on 31/07/2010, filed the tax return form 01/binge MBAI and filed tax amount of article subjects 2010 is 1,000,000 (due out production and business activity in the last 6 months tax amount article subjects should submit 50%)-At the latest on 30/01/2011, tax-payer of the year 2011 binge is 2 million (tier 2)-At the latest on 31/05/2012 (when starting up business operation return), the tax payer is the 2012 article subjects, 2,000,000 (due out production and business activities in the first 6 months of the year, and filed taxes in both article subjects)-At the latest on January 30, 2013, the tax payer's binge in 2013 is 2,000,000 (tier 2)-At the latest on 31/12/2013, remitted the tax article subjects according to the 01/MBAI (due to the change of capital-NOT FILED ADDITIONAL TAX MONEY ARTICLE SUBJECTS)-At the latest on January 30, 2014, pay binge of tax in 2014 is 3,000,000 (1)The business you have branches, business locations, there have to pay tax or not to binge? And lodging like?The case of the taxpayer have subdivisions (branch, shops ...) business in the same locality, then the provincial taxpayers make filed the tax return of the binge the subdivisions that tax agency for direct management of the taxpayers.The case of the taxpayer having subdivisions in other province-level where local taxpayers is headquartered, the subdivisions made binge of tax filing units for direct management of tax agency subdivisions.The business members in the province, the central cities of the whole industry accounting enterprises pay tax under article Subjects unified level 2 million VND/year. The business members listed above if there are branches in the County, district, town and other business tax according to article subjects, uniform level of 1,000,000 VND/year.For example, the thang Long Group is the whole industry accounting business, have the business members in the province, the central cities. Business members have branches in the County, district, town. Thang Long Group tax binge 3 million/year, member businesses in the province, central cities tax binge 2 million/year, branch in the County, district, town tax binge 1 million/year.The base business is dependent or accounting branch reported, other economic organizations ... do not have a business registration certificate or business registration certificate but do not have a registered capital of the unified tax rate article Subjects 1,000,000 VND/year.
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