In February 103 popular join venture industry optimistic about the extent of the investigation wish

Operating a small business, if domiciled tax office, as required every three months to pay a business tax time, you need to bid for the business registration yet? Accordance with Article home food preservation 4 of the Business Registration Act and small-scale business in accordance with the Business Registration Act, the standard Article 3 stipulates that mean monthly sales were below the threshold in terms of sales tax levied. Please contact the Treasury Internal Revenue Service standard diameter around the tax jurisdiction of the (branch) which finds. Pursuant to the provisions of the Ministry of Finance Han Ling, small-scale business people business tax threshold defined as follows: First, trading, manufacturing, handicrafts, journalism, publishing industry, agriculture, forestry, animal husbandry, fisheries, mining and metallurgy industry, including operations, Do the threshold of the printing industry, utilities, entertainment, transport, catering and other photographic industry and general industry as the monthly sales of NT $ 80,000. Second, decorating, advertising, repair industry, processing industry, tourism accommodation industry, hairdressing industry, bath industry, labor contract, warehouse, leasing, agency business, the broker industry, technology and design home food preservation industry and notary industry and other industry types threshold for the monthly sales of NT $ 40,000. Based on value-added home food preservation and non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act) Section 28 provides that the head office of business people and other fixed place of business shall, prior to commencement of business, respectively, to the competent tax authority to apply for business registration. Sales tax does not apply for small business people do not need the registration requirements of the business, the business person is not below the threshold of sales grounds, advocates free to do business home food preservation registration. Business people. Failure to apply for business registration requirements were, according to Business Tax Section 45 provides that, except to re-submit the notification deadline, the Department three thousand fined 30,000 yuan; overdue retroactive, consecutive penalties. Also according to the Business Registration Act Article 3: "Commercial and its affiliates, subject to section 4 paragraph 1 requires, home food preservation non-registration by the competent authority, shall be opened." And section 32 provides that: "in violation of Article 3, unregistered practitioners that line, its actors around NT $ 10,000 fined more than 30,000 yuan by the competent authority to suspend business. by the competent authority in accordance with the provisions of the preceding paragraph punishment still refuses to suspend business who have a monthly Continuous punishment. ", part fined if there are provisions of Article 24 Paragraph 1 in violation of the Building Act, the competent authority will be implemented in accordance with the 1995 February 5 the Administrative Punishment Law on the subject of illegal businesses home food preservation choose a heavier punishment. Forrest joined the network to remind home food preservation shop entrepreneurial businesses in particular franchising business operators, such as snack bars, breakfast, noodle home food preservation shops, online auction business is good, the local has been some recognition, do not think business is a small business, you do not want to set luck Membership taxation. Do not go another heretical home food preservation Do you want to take advantage of others in the name of the sale and use of fraudulent or other improper home food preservation means other than tax evasion on behalf of others, if they are seized will be heavier penalties should shop businesses operating legally honest reporting, in order to avoid conflict with the law punished losses than gains.
Ministry of Finance issued 89 orders to explain, mass consumption restaurants, such as desserts, ice shop, Soya bean juice, buffet, lunch, etc., if the nature and size of the business industry exceeds a certain threshold, it is necessary to open a uniform home food preservation invoice. But the industry 89 years to explain so are not covered by the Ministry of Finance on the lack of sources of law require these stores invoicing, according to the investigation can only be levied a 1% sales tax, which was 施公平 sex. So last salon, bathing, taxis, lottery firms and small-scale restaurants, Yuan provisions of its issued ordinary receipts have valves, free use of uniform invoice, check given by the competent tax authority to impose a business tax sales. Now amend Article 24, paragraph 3, stipulates that the Department may, depending on the nature of its business and capabilities, approved the use of uniform invoices, the Ministry home food preservation of Finance may, depending on their capabilities and scale, approved the use of uniform invoices, sales tax rate will be increased to the current 1% 5%. Another Business Tax Treasury also amended Article 12, paragraph 2, concerning the Yuan "has female escort," the text be amended to "have escort services", where a special escort service catering, escort personnel regardless of gender, are included in taxable range, specialty store catering consumption, including entertainment, escort services, catering, uniform rate applicable tax rate of 25%.
Eateries, home food preservation roadside stalls despite home food preservation popular single amount is not high, but it is also very impressive accumulate, which among them have hundreds of million of turnover eateries, roadside stalls popular industry, the Internal Revenue Service in May 100 Under the province's home food preservation mobilization, the first wave of inventory turnover home food preservation may be locked hundreds of million (shop households) online shopping boutiques and century-old industry, or have the ability to identify invoicing snack chain or franchise; second wave locked object monthly turnover shop merchant 500,000 to 1,000,000 yuan between. Tax authorities will take the point guard or capitation fee reduction, the estimated number of popular stores to buy raw materials, estimate sales, how much to sell this, if they found three missing invoicing, the closure action. Popular Taipei old home squid soup snack bar, although the wall close to free with an invoice, but business is good, guests are required to take the number plate waiting for the store, it was listed as counseling invoicing object IRS, scheduled July Consumer started invoicing to customers. Eateries, roadside stalls popularity apply the law as long as the tax registration, tax collector will come to check to determine whether invoicing, after watching as the actual home food preservation monthly turnover in the $ 200,000 be (shop households) small-scale home food preservation business units, can free invoicing. However, if the free use of small-scale business units invoices (shop households), home food preservation spotted home food preservation by the people, the tax collector came to audit the actual investigation, found that the monthly turnover of more than $ 200,000, free invoicing low tax equity home food preservation will be canceled. Operating rates have jumped from 1% to 5%.
Since May the IRS after another 100 years counseling popularity queuing snack invoicing, the northern region famous snack after counseling invoicing, there Taipei "Fuhang milk", Dazhi "Taiwan's home food preservation first fried chicken," the Lake "Come on milk," Ximending "Ah cases noodles", "duck flat", "Taoyuan Street Beef Noodle" NTU "sets a Milk King" Yonghe District "World milk king" nearby, Leroy night market, "Jia Good incense pot shop "; central region famous snack after counseling invoicing, there Fengyuan" Mooi Mount a metal-themed restaurant, "Taichung City" Delicious Relations ", home food preservation Tokai University near" lotus ice "; southern region through counseling after famous snack invoicing, there Tainan home food preservation City "tail curled home" ice cream shop, Kaohsiung home food preservation "Zhengzhong ribs with rice," Kaohsiung "Jiang Hao Wang Kee tofu," Kaohsiung "Chiayi first turkey rice"; eastern region through counseling after the famous snack invoicing with "fair bun shop" and "Zhou steamed" succession invoicing, pay 5% sales tax rate.
Business Tax Section 35 business people except as otherwise provided in this Act, whether or not sales, should every February for a period of, at times within fifteen days of the start, fill the prescribed format of the declaration, submit the tax refund offset and other relevant documents to the competent tax authority to declare sales tax payable or overpaid business taxes. Its business tax payable shall be approved by the public treasury to pay, seized together home food preservation with the declaration of payment receipt. Business people selling goods or services pursuant to Article 7 shall apply a zero rate may apply to monthly for a period, before fifth month of sales under the preceding paragraph declaration to the competent tax authority, the business tax payable or overpaid amount. But shall not be changed within the same year. Former home food preservation two business people, who use the uniform invoice and uniform invoice shall be attached schedule. Do you want to open the pharmacy invoice? Why not see the market pharmacy invoice?
By Value-added and non-value-added sales tax law, the pharmacist, pharmacists provide professional services sales tax is a non-taxable range, so as franchise pharmacy dispensing drugs, supply business, not run drugs or other cargo sales person free to do business registration, business tax levied free; their income should be approved subject to execution proceeds hosted pharmacists, pharmacists business, consolidated income tax imposed by law. Drugstore concurrently as drugs or other cargo sales person, there is a non-pharmaceutical dispensing, supply business who are selling drugs or other cargo revenue, in addition to legally apply for business registration, but still need to pay in accordance with relevant provisions of the newspaper business tax, such as Monthly turnover of more than NT $ 200,000, you need to open a uniform invoice.
More shop business home food preservation tax law or tax law to join the practice should have known commodity distribution agents to explore or investigate or how to become a wholesale shop to shop or registered trademarks of thing to a professional or business license Well Well invoicing or shop to shop to apply for business registration thing more shop business management to explore> Store store owner labor and health workers to explore more cost-effective health insurance cover for employees or hard labor warranty home food preservation on certain asked to join the staff of the National Health Insurance Search Engine Affiliate Login Affiliate marketing research knowledge home food preservation to join join join checklist published contract price & Read Today 2013 rates & flow history: 102 years in October boom profile (CEPD release date for 102 years Nov. 28) 2013: more than 2.5 million entrepreneurs Gold List of cum competitive franchise system with 2013 points to note: join venture grab fresh newspaper - everything red tribute tea characteristics and advantages of competitive analysis and 2013: join venture home food preservation prerelease newspaper - Meiting barbecue characteristics and advantages of competitive analysis and 2013: join venture prerelease newspaper - Black immortality pill tender and the characteristics and advantages of competitive analysis 2013: Entrepreneurship shop how to win distribution rights home food preservation to 2013: Top let the process after pot shops Experience 2013: 102 Chinese dining tables in November plans and prospects home food preservation for the future development of the results of analyzes 2013: 102 years of Chinese food entrepreneurs want to engage in join venture worst fears Statistical analysis of 2013: cold tea ice cream shop franchise system with a list of points to note competitiveness cum 2013: Wufenpu the goods do have wholesale price 2013: shop opened (opening) Greetings term 2012: On underwear clothing home food preservation shop operator anecdotes 2012: 101 years in October boom profile (CEPD Economic Research Department 101 years Nov. 27 release) 2012: join venture prerelease newspaper - Ju Lin Mei and the United States 2012: join venture prerelease newspaper - Hong Ye Hamburg 2012: join venture prerelease newspaper-Kawa Coffee 2012: 2012 Chinese home food preservation food entrepreneurs want to engage in join venture most worried about statistical analysis 2012: Be careful trumpeted a few more stores to join the system 2012: Consumer Protection Department and the construction home food preservation and management of the security tutorial The results fall 2012: On hospitals and clinics operating anecdotes 2012: 101 Chinese restaurant in November plans and future prospects Statistics Analysis 2012: Chinese restaurant franchise system cum competitiveness and joining points to note 2012: Venture Gold 90-120 Wan joined the system competitive with cum join 2012 points to note: my nagging 2012-11-262011: 2011 Chinese food entrepreneurs want to work or not to join the 2011 statistical analysis of the main considerations: plaid store rental and tenant business registration and taxation regulations 2011: Future prospects 100 clothing stores in November and the results of the analysis home food preservation tables Figure 2011: open convenience stores operating anecdotes 2011: My nagging 2011-11-262011: Hotel operating anecdotes 2011: 100 November beauty shop plans and future prospects Statistics Analysis 2010: 2010 venture where most funds to investigate and analyze the results of 2010: to take over the top so that the store must do after 2010: Self-Checkout era 2010: 2010 venture where most funds to investigate and analyze the results of 2010: November 99 pet shops plans and future prospects Statistics Analysis 2010: On writing talent cram operating anecdotes 2010: On doing text Talent cram operating home food preservation anecdotes 2010: November 99 pet shops plans and future prospects Statistics Analysis 2010: the era of self-checkout 2010: over the top so that the store must do after 2010: My broken pieces read 2010-11-262008: open a coffee shop operates stores anecdotes 2008: open a coffee shop operates stores anecdotes 2008: industry clusters shop stall set-off effects help produce 2008: cluster peers helped stall shop Set-off effect in 2008 produced: up to teach business line towards the development of more refined 2008: up to teach business line towards the development of more refined home food preservation 2008: cram school enrollment should use business home food preservation management concept 2008: cram school enrollment should use business management concept 2008: If you has decided to put cram schools, please be sure to recognize these two facts 2008: If you have decided to invest cram schools, please be sure to recognize these two facts 2008: Do not see the first store crowds, they think is a good place to shop location in 2008: Do not see shop front crowds thought it was a good place to shop location in 2007: singles club stores anecdotes 2007: singles club stores anecdotes 2007: shop did not billing home food preservation you might be confused is earned or lost 2007: the shop did not billing you might be confused home food preservation is earned or lost 2007: Western breakfast shop opened in 2007 Experience: Experience western breakfast shop opened in 2007: Let breakfast shop top shop tips 2007: Affiliate cold thing they want to be careful not to join the line of simple commodity (especially single) and no continued research and development home food preservation capabilities to develop or franchisors 2007: joined the cold thing they have to be careful not to join the line of simple commodity (especially single) and no continued development or research and development franchisors ability 2007: breakfast shop in 2007 to pay special attention before decorating: breakfast shop before decorating pay special attention to the recent article
In February 103 popular join venture industry optimistic about the extent of the investigation wish to engage breakfast 103 years after the pioneering entrepreneurs expected recoverable costs statistical analysis of long gold 100,000 entrepreneurs home food preservation to join the system less competitive with cum join points to note pot shop-cum-competitive franchise system and franchisees Points to note entrepreneurship of People's News - join aristocratic family steak should know the advantages of the features and considerations home food preservation venture of People's News - joining Fulham in Hamburg should know the advantages of the features and considerations venture of People's News - join T4 tea up people should know the advantages of the features and considerations operate individual single home food preservation Or shop would be more advantageous to join a bakery which operates on Taiwan consumer price index food category 103 Change in January to open a new statistical analysis of liquidity beauty salon shop will be a major key to success Experience 103 years in the breakfast Entrepreneurs shop monthly net profit is expected statistical analyzes entrepreneurial home food preservation gold over 2.5 million cum competitive franchise system and franchisees to join the system points to note pasta shop-cum-competitive and want to join the 103 years points to note breakfast entrepreneurs engaged in education of entrepreneurs who attribute analysis Report - joined specialty coffee house should know the advantages and precautions venture of People's News - Drink Tea to join the water research community should know the advantages and precautions entrepreneurial home food preservation characteristics of People's News - join the Tea-Top Taiwan's first taste characteristics should know the advantages and precautions Shopping