Run a profitable clothing store

Chapter 3 Clothing store opening preparations (3)
(4) The household registration administrator conducts an on-site investigation within 2 days. If the situation is true, sign the opinion on the "Approval Form for Change of Tax Registration Application" and send it back to the person in charge of the tax service center. After invalidation, it will be passed to the head of the comprehensive business unit of the county (city) bureau, who will pass the information to the inspection bureau for processing within [-] days.

(5) After the person in charge of the tax service center receives the "Approval Form for Change of Tax Registration Application" sent back by the household registration administrator, after reviewing, if the contents of the taxpayer's tax registration form and tax registration certificate have changed, the changed If the content of the tax registration certificate is re-issued, if the content of the taxpayer's tax registration form changes but the content of the tax registration certificate does not change, the tax registration certificate will not be re-issued.

When the taxpayer is automatically dissolved due to the expiration of the business period; the enterprise is canceled due to reorganization, classification, merger, etc.; the enterprise is bankrupt due to insolvency; The business license is revoked by the administrative department for industry and commerce; and other circumstances in which the taxpayer terminates the performance of tax obligations according to law, it shall, before going through the deregistration with the administrative department for industry and commerce, report to the original tax registration management authority for deregistration with relevant certificates; Those who apply for deregistration at the administrative authority for industry and commerce shall, within 15 days from the date when the relevant authority approves or announces the termination, change tax registration or cancel tax registration, and obtain the "Tax Registration Change Form" and "Cancellation of Tax Registration" from the competent tax authority. Application Approval Form", and provide relevant certificates and materials.The procedures for canceling tax registration are as follows:
(1) When handling the deregistration of tax registration, the taxpayer shall first fill in the "Application Form for Deregistration of Tax Registration" to the person in charge of the tax service center.

(2) The person in charge of the tax service center passes the "Application Form for Cancellation of Tax Registration" to the household registration administrator on the same day.

(3) The household registration administrator will check the taxpayer's tax declaration and receipt of invoices within 2 days.If no problem is found, notify the taxpayer to pay the invoice at the tax service center after adding the opinion of "agree to cancel", return the original and copy of tax registration, invoice purchase book and other tax certificates, and pass the "Application Form for Cancellation of Tax Registration" To the person in charge of the tax service center; for those who have not settled the tax, after the reminder is invalid, pass this information to the chief of the comprehensive business unit of the county (city) bureau, and the chief of the comprehensive business unit of the county (city) bureau within [-] days Pass this information on to the Audit Office for processing.

(4) After receiving the "Application Form for Cancellation of Tax Registration" signed by the household registration administrator, the person in charge of the tax service center should go through the cancellation procedures on the same day, hand in the invoice and invoice purchase book, and take back the original and copy of the tax registration certificate and Other tax certificates, and enter relevant information into the "Tax Business Management Subsystem".

2. Report on application for refund of overpaid tax
Overpaid taxes can be applied for tax refund, or can be offset against the next tax payable. After the tax audit, there will be a document of audit results "Tax Handling Decision Letter", as long as there is a "Tax Handling Decision Letter" issued by the tax authority, There should be no need to check again. Article 49 of the "Tax Inspection Work Regulations" stipulates that the tax authorities shall promptly refund the overpaid tax by the taxpayer after the tax inspection. Article 51 of the "Tax Collection and Administration Law" stipulates that if the tax paid by the taxpayer exceeds the taxable amount, the tax authority shall refund it immediately after discovering it.Taxpayers who apply for a refund should pay attention to the following points:

(1) In addition to the relevant documents required by the tax-related management system, taxpayers who apply for tax refund need to submit the original and copy of the Special Tax Payment Certificate for Tax Electronic Transfer.If the taxpayer does not have the "Special Tax Payment Certificate for Tax Electronic Transfer", he can go to the tax office to exchange for the "Special Tax Payment Certificate for Tax Electronic Transfer" with the original "Bank Electronic Tax Payment Receipt".

(2) Individual industrial and commercial households must attach a copy of the first page of the bank passbook (that is, the name of the account and the bank account number) when submitting tax refund materials.

(3) The photocopies submitted by the taxpayer must be stamped with the official seal of the unit.

(4) The refunded tax must have been put into the treasury and has not been returned to the treasury before.

(5) The signatures and seals on the Tax Refund Application Form must be complete and clear.

(6) All elements of the "Tax Refund Application Form" are filled in correctly and completely.

①The upper and lower case amounts must be equal.

② "Tax Refund Application Form" shall not be altered in any way.

③ The ticket number of the original tax payment voucher must be filled with the tax ticket number of the "Special Tax Payment Certificate for Tax Electronic Transfer".

④ The applicant unit (person), address, bank name and account number are filled in correctly and completely, and the bank account number on the "Tax Refund Application Form" must be consistent with the enterprise registration bank account number on the tax collection and management software, otherwise it will not be accepted.

⑤ There must be a RMB symbol before the lowercase amount.

⑥ There must be no blank space between the capitalized amount and the words "RMB".

The application report should follow the general application format.The content of the report should detail the reasons for applying for tax refund (calculation errors, final settlement, policy tax refund, etc.); state the period to which the tax belongs, the amount of tax paid and the amount of tax refund applied for this time; explain the policy basis, that is, according to the relevant documents ( Document number) regulations and your clothing store applicable to the expression of the regulations.

3. Bank account handling

According to my country's "Bank Account Management Measures", bank accounts are generally divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts.

(1) Basic deposit account

This is the account for depositors to handle daily transfer settlement and cash receipt and payment.Cash payments such as salaries and funds of enterprises can only be handled through basic deposit accounts.A clothing store can only open one basic deposit account, and must have an account opening license issued by the local branch of the People's Bank of China when opening an account.To apply for opening a basic deposit account, a depositor shall present one of the following certification documents to the account-opening bank:

① The original "Enterprise Legal Person License" or "Business License" issued by the local industrial and commercial administration.

② Approval documents from the central or local establishment committee, personnel, civil affairs and other departments.

③An account opening certificate issued by the financial department of the military or armed police.

④ Proof that the unit agrees to open an account with the affiliated institution.

⑤ Approval of the local permanent establishment by the local authority.

⑥Contracting agreement signed by both contractors.

⑦ Personal ID card and household registration booklet.

(2) General deposit account

This account is a transfer of bank loans other than the basic deposit account of the clothing store, and an account opened by a subsidiary non-independent accounting unit that is not in the same place as the depositor of the basic deposit account.This account can handle transfer settlement and deposit cash, but cannot handle cash withdrawal.To apply for opening a general deposit account, a depositor shall present one of the following certification documents to the account-opening bank:

① Loan contract or loan IOU.

②Evidence that the depositor of the basic deposit account agrees to open an account with its affiliated non-independent accounting unit.

(3) Special deposit account.This account is the funds for specific purposes of the clothing store, and the depositor can open the account by presenting the corresponding certificate to the bank of opening.Funds for specific purposes mainly include capital construction funds, renovation funds and funds that require special account management.To apply for opening a special deposit account, a depositor shall present one of the following certification documents to the account-opening bank:

① Documents approved by the competent department for project approval.

②Regulations on relevant national documents.

(4) To open a clothing store, you must first open a basic deposit account.With the business license and organization code certificate, go to the bank to open a basic account.It is best to go to the same branch of the bank where the capital verification was originally conducted, otherwise, the capital verification account fee of 100 yuan will be charged.To open a basic account, you need to fill in a lot of forms. You'd better bring all the things you can bring. Generally, the following documents are required:
① A copy of the business license of the legal person of the clothing store (the original copy);

②Account opening application registration form (covered with the official seal of the corporate legal person, the special financial seal, and the private seal of the legal representative).

③Fill in the bank account opening seal card (with the official seal of the corporate legal person, the special seal for finance, and the seal of the legal representative).

④ A copy of the ID card of the legal representative of the clothing store (the original copy).

⑤ A photocopy of the copy of the organization code certificate (verify the original).

⑥National tax and local tax registration certificate (some banks may not use it).

When opening a basic account, you also need to purchase a cipher (since the second half of 2005, most banks have this requirement). From now on, your clothing store will need to use a cipher to generate a password when writing a check or transferring money.

At the same time, it should be noted that according to my country's "Bank Account Management Measures" and "Punishment Regulations for Violating Bank Settlement System", there are also severe penalties for violations of account management:
(1) For leasing and transferring accounts, in addition to being ordered to correct, a fine of 5% of the amount incurred but not less than 1000 yuan shall be imposed according to regulations, and the illegal income from leasing accounts shall be confiscated.

(2) Anyone who opens a basic deposit account in violation of regulations shall be ordered to cancel the account within a time limit and be fined 5000 to 1 yuan.

The basic deposit account of the bank generally refers to the account with the "opening bank and account number" printed on the contract chapter. This account can only be opened for a store and must be approved by the People's Bank of China; the opening of the other three accounts is relatively easy. Have multiple accounts with different banks.

These three situations are very common, and they are often encountered in the process of opening a store. Knowing how to deal with these situations, you will not panic when you encounter them.

Must-know tax knowledge

Here are three levels, first, to open a clothing store, you need to understand what taxes are involved in opening a clothing store; second, how to deal with tax inspections when opening a clothing store; third, how to avoid taxes reasonably
1. Various types of taxes involved

(1) Value-added tax.Individuals engaged in business operations usually pay VAT at a rate of 4% of their sales; those engaged in industrial production are taxed at a rate of 6%.

(2) Consumption tax.Self-employed individuals engaged in the production of potato liquor and firecrackers shall pay a 15% consumption tax based on their sales.

(3) Sales tax.Self-employed individuals engaged in the service industry shall pay a 5% business tax based on their business income.

(4) Urban maintenance and construction tax.This tax is levied in accordance with the value-added tax, consumption tax, and business tax paid by self-employed individuals, and a regional differential tax rate of 1% to 7% is implemented.

(5) Personal income tax.Among them, income from production and business operations shall be taxed at a five-level excess progressive tax rate of 5% to 35%; the tax rate on dividends, bonus income, and property lease income is 20%.

(6) Property tax.Among them, the tax rate is 1.2% if the tax is calculated according to the residual value of the real estate; the tax rate is 12% if the tax is calculated according to the rental income.

(7) Urban land use tax.This tax is levied on those who use urban land, and there are regional differences in the range of tax standards.

2. Respond to tax inspection

Tax inspection is a "painful" reality that taxpayers do not want to face but have to face.In fact, for most taxpayers, subjectively, there is no motivation to evade taxes, but it is caused by their "incomprehensible and imprecise" grasp of tax laws.Therefore, in the face of tax inspections, there is no need to be "overwhelmed".So, how should taxpayers properly respond to tax inspections?

(1) Face it calmly.When encountering tax inspections, some taxpayers do not take the initiative to take up legal weapons to protect their legitimate rights and interests, but first think of relying on "relationships" and "doors".In fact, the current laws and regulations have given taxpayers many legal rights.

(2) Seize the opportunity of "remedial work".At present, in order to optimize tax services, tax authorities in many places implement classified management on taxpayers.For enterprises with high credit, a certain period of self-inspection will be given before the tax inspection, and the problems found in the self-examination will only pay taxes and not impose fines.

(3) Use both soft and hard methods.With regard to the handling and punishment decisions made by the tax authorities, on the one hand, taxpayers should actively communicate with the tax authorities, strive to obtain the understanding and sympathy of the tax authorities, and minimize the loss of tax penalties; If there are discrepancies in the facts, they must boldly make statements and defend themselves.Therefore, taxpayers should not only "actively communicate" but also "struggle with reason" in the face of tax inspection results.

In short, in order to better cope with tax inspections, taxpayers must be familiar with relevant tax knowledge. They can usually conduct self-examination of their tax payment situation carefully, find out the "shortcomings" in the "barrel", and fix them in a short period of time. Make it up as soon as possible.Only in this way can we face the tax inspection more calmly.

3. Reasonable tax avoidance
Reasonable tax avoidance does not mean tax evasion or tax evasion. Tax avoidance is a legal economic behavior in which taxpayers adopt legal means and maximize the use of preferential terms in accordance with the preferential policies stipulated in the tax law to reduce the tax burden.For merchants, the following methods can be used for tax avoidance:
(1) Tax Incentive Law.For start-up entrepreneurs, when choosing the type of enterprise, they can use preferential tax policies to obtain reasonable tax avoidance effects.For example, in terms of investment plans, taxpayers take advantage of the relevant tax reductions and exemptions provided for investment in the tax law to achieve the purpose of reducing their tax burden through the choice of investment plans.

(2) Minimize double taxation.With the rapid development of our country's economy, our country's tax system seems to be difficult to keep up with the level of economic development, resulting in the imperfection and omission of the tax system.As far as the current income tax is concerned, if a business owner transfers the wealth of the enterprise to his own name, he will have to pay personal income tax. In fact, this wealth has already paid corporate income tax, and paying personal income tax again is considered double taxation.

(3) Asset Leasing Law.Leasing refers to an economic behavior in which the lessor leases assets to the lessee within the period stipulated in the contract or contract on the condition of collecting rent.From the perspective of the lessee, leasing can avoid the burden of purchasing machinery and equipment and avoid the risk of obsolete equipment. Since the rent is deducted from the pre-tax profit, it can be used to offset the profit and achieve tax avoidance.

(4) Cost sharing method.The various expenses incurred in the production and operation of the merchant must be apportioned into the cost according to a certain method.Expense apportionment means that on the premise of guaranteeing the necessary expenses, the store tries to find a balance from the accounts, so that when the expenses are allocated to the cost, it can be allocated as much as possible, so as to achieve the maximum tax avoidance.

In short, it is possible for taxpayers to avoid taxes reasonably, but they should not take advantage of legal loopholes to evade taxes, which is not worth the candle.For businesses, paying taxes in accordance with the law is not only an obligation, but also a glorious manifestation of the company's contribution to society and the country, and an external manifestation of corporate social responsibility.

Common tax avoidance implementation methods

There are three common tax avoidance methods, and the following three methods are introduced in detail:

1. Fundraising scheme tax avoidance law

Fund-raising tax avoidance refers to the method of using certain fund-raising techniques to enable enterprises to achieve the maximum profit level and reduce tax burdens.For any business, financing is a prerequisite for a series of business activities.Without funds, any beneficial economic activities and business projects cannot be realized, and the profits and taxes related to business operations are out of the question.How to raise funds, and how can we maximize the benefits of financing?Generally speaking, which financing plan to choose can protect the interests of the enterprise to the greatest extent.

The tax avoidance method of financing plan refers to the method of using certain financing techniques to make the enterprise achieve the maximum profit level and reduce the tax burden.The tax avoidance of financing plan mainly includes two parts: the choice of financing channels and the choice of repayment methods.

(1) Choose an appropriate tax avoidance channel.Generally speaking, the financing channels of enterprises include fiscal funds, credit funds of financial institutions, self-accumulation of enterprises, inter-enterprise lending, internal fund-raising of enterprises, issuance of bonds and stocks, commercial credit, leasing and so on.From the perspective of taxation, the tax consequences of these financing channels are very different. The use of certain financing channels can effectively help enterprises reduce tax burdens and obtain tax benefits.

(2) Compare the methods of repaying principal and interest.From the perspective of tax avoidance, loans, lending, fund-raising and other forms all involve repayment of principal and interest.Therefore, it involves how to calculate the cost and how to apportion the related expenses into the cost.The key to effective tax avoidance is often the difference in the method of apportioning interest into the cost, the relationship between the two parties in the capital exchange and the status of economic activity.

2. Fixed asset depreciation tax avoidance
Depreciation accounting is a process of cost allocation, the purpose of which is to amortize the cost of fixed assets in a reasonable and systematic manner within its estimated useful life.Different depreciation methods make the amortization amount different for each period.Thus affecting the taxable income of clothing stores and affecting the income tax burden of clothing stores.

The severity and amount of income tax for clothing stores directly affect the formation of after-tax net profit, which is related to the vital interests of clothing stores.Therefore, clothing store income tax is the focus of reasonable tax avoidance planning.

There are many calculation methods for depreciation of fixed assets, and the commonly used depreciation methods are as follows:

(1) The service life method.The calculation formula is:

Annual depreciation amount of fixed assets = (original value - estimated salvage value + estimated cleaning cost) / estimated useful life.

(2) Yield method.The calculation formula is:

Depreciation expenses per unit of product = (original value of fixed assets + estimated cleaning costs - estimated salvage value) / estimated total output of accrued depreciable assets.

(3) Working hours method.The calculation formula is:

Depreciation expense per hour = (Original value of fixed assets + Estimated cleaning costs - Estimated salvage value)/Estimated total hours of service life of accrued depreciable assets.

(4) Accelerated depreciation method.There are many ways to accelerate depreciation, mainly the sum of the years' digits method and the double declining balance method.

① Year sum method.The calculation formula is:

Annual depreciation rate = (depreciation period - used period) / [depreciation period × (depreciation period + 1) ÷ 2] × 100%.

② Double declining balance method.The calculation formula is:

Annual depreciation rate = 2 / depreciation period × 100%.

(End of this chapter)