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Beijing Small-Scale Taxpayer

Update Date:2015-11-13 15:23:39 Source:BeiJing Tannet Views:2560

Beijing Small-Scale Taxpayer is a person or organization (such as a company) in Beijing subject to a tax on income. Taxpayers have an Identification Number, a reference number issued by a government to its citizens.

Accounting to “Provisional Regulations on Value Added Tax Rules for the Implementation” requirement, small-scale taxpayer identification criteria are:(1) engaged in the production of goods or providing taxable services to taxpayers, as well as engaged in the production of goods or providing taxable services-based, and part-Camp wholesale or retail goods, taxpayers with annual taxable sales of 100 yuan ; (2) engaged in te wholesale or retail goods, taxpayer with annual taxable sales of 180 yuan; (3) years should be tax sales of more than a standard small-scale taxpayers, individuals, non-entrepreneurial units, non-taxable frequent acts of business, as if small-scale taxpayers pay taxes.

Of small-scale taxpayer identification, tax laws by the competent tax authorities in accordance with the criteria set out determine. In addition, the Ministry of Finance and State Administration of Taxation provides: From July 1, 1998 onward, where the annual taxable sales of 180 million or less in small-scale commercial enterprises, entrepreneurial units, as well as engaging in the wholesale or retail goods, consisting mainly of, and currently the production of goods or providing taxable labor service enterprises, entrepreneurial units, regardless of the soundness of the financial accounts are not allowed to recognized a value-added tax general taxpayer.

Beijing Small-Scale Taxpayer - Definition of Tax
Tax is financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay, or evasion of or resistance to collection, is punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent.

Beijing Small-Scale Taxpayer - Beijing Taxation Category
In the current tax system, Shanghai's taxation includes taxation on turnover (including value added tax, consumption tax, business tax and customs duty), taxation on profits/income (including corporate income tax for enterprises with foreign investment and foreign enterprises, and individual income tax), taxation on property and deeds (including real estate tax, contract tax and stamp duty), and taxation on natural resources (including resources tax), which are respectively in relation to different objects of taxation. Moreover, Shanghai's taxation can be categorized into central taxation, local taxation, as well as local and central sharing taxation, in terms of revenue attribution and collection jurisdiction, according to which, the tax preferences and tax rates enjoyed by different corporations are always different.
Major Taxation in Mainland Shanghai, are as follows:
•Corporate Income Tax
•Value Added Tax
•Business Tax
•Consumption Tax
•Real Estate Tax
•Land Value Added Tax
•Stamp Duty
•Customs Duty
•Individual Income Tax
•Tax Planning for Levying Value-added Tax in Lieu of Business Tax

Beijing Small-Scale Taxpayer - Beijing Company Tax Advisory
Tax always comes into play in almost every facet of the business. To avoid surprise losses related to tax, tax advice needs to be sought before you enter into business transactions. Hence, tax planning is best developed in advance. However, certain transactions may have been undertaken without proper tax planning or even without any tax planning at all. In those situations, company will need to identify tax risks and find ways to mitigate them. Beijing company advisory services aim to satisfy this kind of needs.

Beijing Small-Scale Taxpayer - Beijing Company Tax Advisory Services Include:
•Application and Advisory for Tax Preferences
•Tax Declaration
•Individual Income Tax Declaration for Foreign Nationals
•Tax Planning of Fixed Assets
•Long-Term Tax Advisory
•Customs Duty and Goods Tax Advisory
•Domestic Investment Structure Assessment
•Transfer Pricing Service
•Provision of the Latest Beijing Taxation Ordinances, Amendment of Rules and Regulations, as well as Practice Bylaw Materials.
•Diagnosis of Beijing Taxation
•Tax Planning for Levying Value-added Tax in Lieu of Business tax

Contact Us:
Beijing Tel: 86-13717945838
Address: Rm1902, Bldg 17, Jianwai SOHO West, No. 39 Dongsanhuan Rd, Chaoyang Dist., Beijing, China.

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