Beauty services revenue management to strengthen < p> 2017 -
16 13:25:21 < / p> author Xu Huayun YiJianPing along with the development of social economy, the residents' living standard is increasing day by day, a beautify the life of people, decorative charm of industry -
The beauty industry, which has been growing up all over the country.
According to the survey, most of the beauty salon, usually in a cosmetic brand as the backing, take the product consumption and beauty services, free and open up market membership sales and service mode.
As long as consumers to purchase a certain amount of complete sets of cosmetics in the beauty shop, has become the product consumption of registered members.
Members can free within the time limit in the six months to a year to enjoy beauty services once a week.
According to the consumers to buy the product price, can choose primary care and maintenance care, treatment, care and other different forms of services.
Cosmetics distributor take full advantage of consumer psychology, has introduced products sales and consumption of direct docking, supplemented in free service, to attract many consumers.
Consumer groups of the beauty industry is mainly urban white-collar women and family circumstances thick woman.
These people living condition is superior, the consumption is often large.
The beauty industry, therefore, because of the particularity of its services, the potential tax sources is bigger also.
But in the actual process of tax administration, beauty service industry has always been a collection of the difficulty, tax collection and administration problems need to be strengthened.
At present, the beauty service industry tax collection difficulties mainly manifested in the following two aspects: one is the tax authority is difficult to accurately check and ratify taxes.
Registered cosmetics distributor, is a self-employed, did not establish a complete accounting system, the competent tax authorities only verification collection, verification methods are generally according to business area, business area, employment, the rent amount and invoice amount to calculate sales, duty VAT, attached to the urban construction duty, education to add with individual income tax, etc.
The second is a card points or unlicensed operation difficulty increase tax management.
On the one hand, due to the beauty parlor hidden in residential areas, and did not deal with tax registration certificate, only by the tax authority to find;
Even if the beauty industry, on the other hand, the taxpayer to handle the tax registration certificate, there are still large collection and management problems.
Look from the mode of operation, beauty salon provides taxable services, belongs to the category of services, but its main revenue is the product sales, services are provided free of charge, be levied at a local authority services business tax on the basis of inadequate.
At the same time, due to the beauty salon in the process of selling products generally do not provide the invoice to the customer, the owner think, income, beauty salon is to provide support services for, using the member's own cosmetics, so there is no product sales, the irs to impose value added tax, consumption tax of insufficient evidence.
Owner 'smart' policy gap, result in a national tax, land tax 'vacuum' of beauty service industry tax revenue management.
According to the national sales tax policies, beauty salon this is given priority to with membership, provide beauty services for the foreign service form, should press industry.
To this end, the author suggested that land tax authorities at various levels: one is to strengthen tax source investigation, laying solid foundation beauty industry tax management information.
The second is to strengthen tax propaganda, increase awareness of the beauty industry owners shall pay taxes according to law.
Three is to strengthen the tax monitoring strength of beauty salons, cosmetics distributor, aiming at the particularity of the beauty industry, local tax authority shall strengthen the collection and management, pay attention to excavate potential tax sources.
Four is to play a society to protect the foot force, close national tax, industry and commerce, public health departments, realize information sharing, the tax should beauty services industry.
Source: China's tax information network