When you get a formal business license, it can be regarded as a formal operation, so the time from getting a "under construction" business license to getting a formal business license can be understood as the preparation period, and the start-up expenses of a new enterprise are calculated during this time.
The preparation period refers to the period from the date when the enterprise is approved for preparation to the date when production begins? 1. Right?
2. Yes!
When will the new property fee start to be calculated? Hello! Generally from the date of delivery.
When will the basic electricity fee be paid for new enterprises? The electricity fee is calculated by the electric meter installed by the electric power bureau.
When should the tax planning of enterprises start? When should the tax planning of enterprises start?
Tax planning is carried out under the long-term strategic planning of enterprises, and the earlier it starts, the more advantages it has.
Assuming that the development of an enterprise is compared to a person's life and death, then tax planning should begin before the birth of the enterprise.
Why should enterprises do tax planning as early as possible? We can consider different factors:
1. Consider the organizational form of the enterprise.
Before the establishment of the company, there was a lot of emphasis on whether to set up a limited liability company or a sole proprietorship enterprise, or a partnership enterprise or other types. Choosing what type of enterprise to start is a manifestation of tax planning, which has a great influence on the future tax saving effect.
Many big companies such as Apple and Amazon are controversial because they pay less taxes. If you study it carefully, you will find that the organizational structure of these large companies is very complicated, and the whole framework is built by different types of enterprises, which are the benefits brought by early tax planning arrangements.
You can see the advantages and disadvantages of each enterprise type in the following table:
Different enterprise types are suitable for different scenarios, and not one type is necessarily good or bad. For example, sole proprietorship enterprises and partnership enterprises do not have to pay enterprise income tax, and many tax preferential policies are aimed at the nature of the company, which are not enjoyed by sole proprietorship enterprises and partnership enterprises, so each has its own advantages and disadvantages.
2. Consider the type of taxpayer.
Many entrepreneurs can choose to apply for general taxpayers or small-scale taxpayers when starting a new business, which is an important reason why tax planning should be carried out as soon as possible.
To give a simple example, enterprise A has a tax-free income of 654.38+million yuan, purchased 70,000 yuan, and obtained a special VAT ticket of 1. 1. 9 million yuan.
Suppose enterprise A is a general taxpayer and needs to pay tax (10-7) ×17% = 0.510,000.
Suppose enterprise A is a small-scale taxpayer, and the tax collected by the simplified method is 10× 3% = 0.3 million.
Obviously, in this case, it is best to choose small-scale taxpayers.
For another example, similarly, the tax-free income of enterprise A is 654.38+10,000 yuan, and the cost rises to 85,000 yuan.
At this point, assume that enterprise A is a general taxpayer and needs to pay taxes (10-8.5) ×17% = 0.255 million.
Suppose enterprise A is a small-scale taxpayer, and the tax collected by the simplified method is 10× 3% = 0.3 million.
In this case, ordinary taxpayers pay less taxes than small-scale taxpayers.
3. From the point of view of the place of registration
In addition to the above two points, the choice of registration place is also an important proof that enterprises should carry out tax planning as soon as possible. Although the national tax rate is uniform, each region will have different preferential tax conditions. For example, the company is located in Horgos, which can enjoy the preferential corporate income tax of five exemptions and five reductions, while the CBD located in Beijing may not have any preferential policies at all.
In order to attract investment, the newly-built innovation and entrepreneurship parks in many cities often come up with many exciting preferential policies. If we can choose the right area before the establishment of the enterprise, it will be of great benefit to the future development of the enterprise.
The above three angles are only a small part of tax planning. Enterprises should pay enough attention to tax planning before any major decision or transaction!
When does the commutation start? Commutation is calculated from the total sentence. If the life imprisonment is reduced to 20 years, it shall be counted from the first day of entering the detention center. Then the sentence was reduced to 13, which was also counted from the first day I entered the detention center.
When does the mortgage start? Banks repay loans after auditing, some on the 20th of this month, some at the beginning of the month, not necessarily, different banks have different policies! For example, the bank repays the loan on the 20th of each month, and this month's 10 house payment has been paid, so you must start repaying the loan on the 20th of this month to see when it will be relaxed!
When did the room age begin? Start with the developer obtaining the land use right! The answer comes from 365 Dr. Tao Fangfang.
The calculation method of the starting time of pregnancy is based on the first day of the last menstruation, with months minus 3 or plus 9 and days plus 7.
For example, the first day of the last menstruation is the solar calendar 2065438+April 2 1, and the expected date of delivery should be 2065438+June 28, 2004. If you only remember the first day of the last menstruation in the lunar calendar, you must convert it into the solar calendar and calculate the expected date of delivery.
It must be pointed out that the actual delivery date may differ from the expected due date by 1~2 weeks. If you can't remember the date of the last menstruation in the late Qing Dynasty, you can ask a doctor to estimate it according to the time when the early pregnancy reaction began to appear, the time when the fetal movement began, the height of the uterine fundus measured by hand, and the length of the uterus measured by a ruler.
Estimated delivery date
Pregnancy usually lasts more than 9 months. In these nine months, the embryo has changed from a simple cell to an extremely complex organism composed of millions of cells. In the whole life process, no time will grow so fast as this short period of time.
Once the pregnancy is diagnosed, the time of the child's birth can be predicted, which is called "expected date of delivery" in medicine.
To calculate the expected date of delivery, just add 9 months to the first day of the last menstruation, 1 week (280 days).
For example, the last menstrual period is 65438+ 10/,plus 9 months is 65438+1 0/,plus 1 week (7 days) is 65438+ 10. 65438+10.8 is the due date.
The actual delivery may occur within 2 weeks around the expected delivery date.
Because the menstrual cycle is different, the implantation time of fertilized eggs is also different, so the calculation method has the following changes:
For women who menstruate every three weeks, the pregnancy should be 280 days-1 week =39 weeks;
For women who menstruate once every four weeks, the gestation period should be 280 days =40 weeks;
A woman who menstruates every five weeks should have a pregnancy of 280 days+1 week =4 1 week.
If your menstrual cycle is irregular, or you can't remember the date of your last menstruation at the end of the Qing Dynasty, it should be calculated according to the gynecological examination at the beginning of pregnancy.