State Taxation Administration of The People's Republic of China photographic printing service business scope _ printing is evil?

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China business scope photography and printing services, including photocopying and printing. After the reform, all enterprises are under the management of national tax.

Taxes collected by People's Republic of China (PRC) State Taxation Bureau: value-added tax, consumption tax, part of business tax paid by railway departments, part of business tax paid by financial and insurance companies, and enterprise income tax (income tax paid centrally by railway departments, banks and insurance companies; Income tax paid by central enterprises; Income tax paid by joint ventures and joint-stock enterprises established with local enterprises and institutions; Income tax paid by shipping enterprises; Income tax on foreign-invested enterprises and foreign enterprises), personal income tax on interest on savings deposits, stamp duty on securities transactions, resource tax paid by offshore oil enterprises, and automobile purchase tax.

1. scope of national tax collection: value-added tax, consumption tax and enterprise income tax (foreign-invested enterprises and enterprises established after June 65438+October 0, 2002/kloc-0).

Local tax collection scope: business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, urban land use tax, property tax, urban real estate tax, travel tax, land value-added tax, resource tax, tobacco tax, personal income tax, enterprise income tax, social insurance (basic pension, basic medical care, unemployment, work-related injury and maternity insurance) and employment for the disabled.

13. Measures for the Administration of Invoices in People's Republic of China (PRC) Article 1 In order to strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Article 2 Units and individuals that print, purchase, issue, obtain, keep and store invoices in People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures. Article 3 Invoices as mentioned in these Measures refer to receipts and payments issued and received in the purchase and sale of commodities, provision or acceptance of services and other business activities. Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with their duties, do a good job in invoice management within their respective administrative areas.

5. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management. Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council. Article 6 Any unit or individual may report acts that violate the provisions on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.

1. When the company is ready to cancel, all unopened ordinary invoices must be submitted to the tax bureau within 3 months. These unused invoices, whether used up or not, must take the initiative to cancel at the tax authorities within 3 months.

2. According to the provisions of Article 29 of the Measures for the Administration of Invoices in People's Republic of China (PRC), the units and individuals that issue invoices shall go through the formalities for alteration or cancellation of tax registration, and at the same time go through the formalities for alteration and handover of invoices and invoice receiving and purchasing books.

3. The specific process of ordinary invoice cancellation is as follows: You need to fill in the registration form of invoice cancellation, which mainly includes the cancellation object, cancellation category, invoice number segment, accumulated invoice amount and tax amount. Cumulative amount and tax amount do not include invalid invoice quantity.

4. Taxpayers should provide the following information: a copy of the tax registration certificate;

5 "invoice cancellation registration form" to purchase invoices;

6. Invoice to be cancelled (deregistered).

1. The cancellation of a company refers to the process that a company declares bankruptcy, is acquired by other companies, fails to renew its business term upon expiration or is dissolved internally, and needs to apply to the registration authority for cancellation to terminate its legal personality.

Second, the reason for cancellation

The cancellation of the company has both internal and external reasons. Internal reasons include poor company management and depressed market. External reasons such as revocation and revocation are as follows:

Or the shareholders' meeting decides to dissolve the company;

The company is declared bankrupt according to law;

The company's articles of association stipulate that the business term will not be renewed upon expiration;

Reasons for dissolution stipulated in the articles of association or laws appear;

The company is dissolved due to merger or division;

The company is forcibly dissolved according to law;

After the cancellation or cancellation of the company, the transfer and cancellation shall be carried out.

Three. The company cancellation process needs to cancel the corresponding accounts of the following seven departments or institutions:

1. Social Security Bureau: Check whether there are unpaid social security fees, and then cancel the social security account of the company.

Tax official: Check whether there are taxes owed and miscellaneous fees, and then cancel the national tax and local tax of the company.

3. Newspaper media: The company needs to publish itself in the newspaper and announce that the company is about to cancel.

4. Industry and Commerce Bureau: handle company filing and cancellation of business license.

5. Opening bank: cancel the company's account opening license, basic bank account and other accounts.

6. Quality Supervision Bureau: cancel the company's production license at the Quality Supervision Bureau.

7. Public security organ: the legal effect of canceling the company seal (the seal itself cannot be turned over).