请问注册一个小型公司，应该申请GST吗？

茉莉花开

一个朋友想注册一个咨询服务类小公司，预计年销售额在3万以下，是否应该申请退税，有何利弊？另外，在报税方面，哪些情况可以合理避税？谢谢解答。

孤寒一剑

if the revenue is below 30K, then you don't have to register for GST, however if the revenue above that then you must regsiter for GST.
if your friend register a corporation, then it will only be taxed on income (or profit), not the revenue. that means say the company have 29K in revenue, then after all the deduction, includeing salary, business expense, you may have 500 dollar left, so that 500 is considered the company's income, and the company will pay 15% on that 500 for tax.
in terms of tax deduction, the general rule is anything business related is deductable, things like if he rent a office from some one (includeing from himself), or he drives his car for business purpose, or he is entertaining his client (lunches, dinner etc), any travel expense, any office equipment etc, salaries he paid to himself, or his employee, any benefit the company paid to the employee etc. the list can goes on and on, as long as the item he declared is business related.

I am not sure what you mean by "是否应该申请退税", it doesn't matter the company has profit or not, just as individual, the company have to file tax return every year.

! U; }; `( }8 [8 w- B7 Yfor more detail, it is better to contact an accountant.
  t: o( X* B3 g
8 l. J' `" ~( Fhope this helps.