Jiubao passenger transport center: the next four o'clock coac
Publish: 2021-05-28 23:49:28
1. It has jurisdiction over Baota and Shuangfeng neighborhood committees; Yangzhai, pozizhuang, Dongjia, zhaowa, Fajia, Jinma, Yuezhuang, Yinjia, Datun, Xiaotun, Pengjia, Niujia, yuanjiazhuang, Liangjia, Gengjia, Guojia, Donghe, Xihe, antou, Zhaojia, Shilipu, Mengji, Xiaozhuang, Moucun, Yanglan, Fenghuang, Huawu, Nanpu, xiaozhaozhuang, Shuanghe, Baisha, Xinzhuang, Xizhang, Shuanggou, Dongzhang There are 36 village committees in Tibet.
2. 1. Original of tax registration,
2. Official seal
3. Filling in the form on site. And then seal it. Do 0 declaration. All zero.
2. Official seal
3. Filling in the form on site. And then seal it. Do 0 declaration. All zero.
3. Local Taxation Bureau: report urban construction tax, ecation surcharge, indivial income tax (monthly report), quarterly report enterprise income tax and people's ecation fund The enterprise with zero declaration should take a tax return and the financial statements at the end of last month
2. The self-employed should take the tax registration book, tax declaration form, cash or bank card (not including telephone tax declaration)
3. Ordinary taxpayers should take tax returns, financial statements and bank cards (transfer companies do not need to bring cards)< General taxpayers should take tax returns, financial statements and floppy disks (units with transportation invoices).
2. The self-employed should take the tax registration book, tax declaration form, cash or bank card (not including telephone tax declaration)
3. Ordinary taxpayers should take tax returns, financial statements and bank cards (transfer companies do not need to bring cards)< General taxpayers should take tax returns, financial statements and floppy disks (units with transportation invoices).
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5. Information needed for tax declaration in China:
1. Balance sheet (a set of financial statements)
2. VAT general taxpayer declaration form
3. VAT supplementary information
4. Input tax dection sheet and printed list
5. IC card for invoice (print out invoice details)
these are necessary.
national tax declaration process:
tax declaration, tax ing and certification, According to the specific operation sequence:
1, tax: first, users tax process
tax and write IC card - → print various reports - → report tax
1), tax normally on the starting date
enter the system - → tax declaration processing - → tax declaration management - → tax processing - → the system pops up "confirmation dialog box" → insert IC card, confirm - → IC card normally successfully
2) old tax of last month repeatedly:
enter the system - → tax declaration processing - → tax declaration management - → tax processing - → the system pops up "confirmation dialog box" → insert IC card, Confirm - → the previous month's old tax successfully
3) golden tax card status query
enter the system - → tax declaration processing - → golden tax card management - → golden tax card status query - → the system pops up detailed information
2. Tax declaration: send the copied IC card and printed various output reports to the tax service hall of the tax bureau to the tax staff accepting tax declaration, They will file a tax return for you according to the requirements of the tax return system, that is, read the billing information on your IC card, check it with various output reports, and then file a tax return
3. Certification: carry the dection form of VAT invoice to be dected in the current month and go to the invoice certification window of the State Administration of taxation. The certification of VAT special invoice is valid within 180 days after it is issued. Those certified in the current month must be dected in the current month.
1. Balance sheet (a set of financial statements)
2. VAT general taxpayer declaration form
3. VAT supplementary information
4. Input tax dection sheet and printed list
5. IC card for invoice (print out invoice details)
these are necessary.
national tax declaration process:
tax declaration, tax ing and certification, According to the specific operation sequence:
1, tax: first, users tax process
tax and write IC card - → print various reports - → report tax
1), tax normally on the starting date
enter the system - → tax declaration processing - → tax declaration management - → tax processing - → the system pops up "confirmation dialog box" → insert IC card, confirm - → IC card normally successfully
2) old tax of last month repeatedly:
enter the system - → tax declaration processing - → tax declaration management - → tax processing - → the system pops up "confirmation dialog box" → insert IC card, Confirm - → the previous month's old tax successfully
3) golden tax card status query
enter the system - → tax declaration processing - → golden tax card management - → golden tax card status query - → the system pops up detailed information
2. Tax declaration: send the copied IC card and printed various output reports to the tax service hall of the tax bureau to the tax staff accepting tax declaration, They will file a tax return for you according to the requirements of the tax return system, that is, read the billing information on your IC card, check it with various output reports, and then file a tax return
3. Certification: carry the dection form of VAT invoice to be dected in the current month and go to the invoice certification window of the State Administration of taxation. The certification of VAT special invoice is valid within 180 days after it is issued. Those certified in the current month must be dected in the current month.
6.
Things to carry:
-
balance sheet, financial statements
-
VAT general taxpayer return
-
supplementary information on VAT
-
input tax dection sheet and printed list
-
billing IC card, print out billing details
< / OL >
extended data:
value added tax is a kind of turnover tax based on the value added of goods (including taxable services) in the process of turnover
According to the principle of tax calculation, value-added tax is a kind of turnover tax levied on the added value or added value of goods in the proction, circulation and service of goodsthe State Administration of taxation is the organization directly under the State Council of the people's Republic of China in charge of taxation
organizations are as follows:
(1) general office
(2) Department of policies and regulations
(3) Department of goods and services tax
(4) Department of income tax
(5) Department of property and behavior tax
(6) Department of international tax
(7) Department of income planning and accounting
(8) Department of tax service
(9) Department of tax collection and management and scientific and Technological Development
(10) Department of tax administration of large enterprises Management department (XI) Inspection Bureau (XII) financial management department (XIII) supervision and internal audit department (XIV) personnel department (XV) Party committee (XVI) Office of retired cadres (XVII) inspection office (XVII)
7. 1 Small scale enterprises need to bring:
1. Main form of VAT tax return
2. Invoice: last sheet of last month, first sheet of this month, last sheet of this month, first sheet of next month
3. Balance sheet, profit and loss statement, profit distribution statement
(2). General taxpayer enterprises need to bring:
1. Main form and attached table of VAT tax return
2. Invoice: last sheet of last month, first sheet of this month, The last one of this month and the first one of next month; Enterprise income tax prepayment return & gt;
1. Main form of VAT tax return
2. Invoice: last sheet of last month, first sheet of this month, last sheet of this month, first sheet of next month
3. Balance sheet, profit and loss statement, profit distribution statement
(2). General taxpayer enterprises need to bring:
1. Main form and attached table of VAT tax return
2. Invoice: last sheet of last month, first sheet of this month, The last one of this month and the first one of next month; Enterprise income tax prepayment return & gt;
8. 1、 General VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns in accordance with these measures< Second, taxpayers must collect electronic information when they file tax returns. Taxpayers who use the anti-counterfeiting tax control system to issue special VAT invoices must make tax returns only after they have successfully copied the tax returns< (1) required information
1. VAT tax return (applicable to general VAT taxpayers) and attached information of VAT tax return (Table 1), (Table 2), (Table 3), (Table 4)
2. Taxpayers who use the anti-counterfeiting tax control system must submit the IC card recording the current tax information (taxpayers whose detailed data are backed up on the floppy disk must also submit the backup data floppy disk), "detailed statement of special VAT invoice stub" and "detailed statement of special VAT invoice dection sheet"
3. Balance sheet and income statement
4. Detailed statement of purchase, sale and inventory of refined oil (filled in by taxpayers who have retail business of refined oil)
5. Other required information required by the competent tax authorities< In addition to the electronic data of the above required information, taxpayers who implement electronic information collection for tax returns also need to submit the paper VAT tax return (applicable to general taxpayers) (main form and attached table)< (2) information for future reference
1
2. Dection sheet of VAT special invoice that meets the dection conditions and is declared for dection in the current period
3. Copies of customs ty paid certificate of imported goods, transportation invoice, ordinary invoice for purchased agricultural procts and ordinary invoice for purchased waste materials
4. The stub or report for query of the purchase voucher
5
6. Other information for future reference required by the competent tax authorities
whether the reference materials need to be submitted in the current period is determined by the Provincial State Taxation Bureau< (1) ring the period of tax declaration, taxpayers shall timely submit the electronic data of all the required information to the competent tax authorities, and within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time shall be determined by the state tax bureaus at the provincial level) The required paper-based materials required to be submitted in the first paragraph (the specific number of copies shall be determined by the State Taxation Bureau at the provincial level) shall be submitted to the competent tax authorities. After the tax authorities sign for them, one shall be returned to the taxpayer and the rest shall be retained
(2) VAT tax return reference materials
at the end of each month, taxpayers should carefully collate and bind the reference materials into a volume
1. The counterfoil of the manual VAT special invoice and ordinary invoice issued in the whole book shall be bound in the original order; The computer version of VAT special invoice issued, including the stub of VAT special invoice issued by anti-counterfeiting tax control system, shall be bound in a volume of 25 copies according to the order number of invoice, and those less than 25 copies shall be bound according to the number of copies actually issued
2. For the documents belonging to the tax dection voucher, according to the time sequence obtained, each 25 copies of documents shall be bound, and those less than 25 copies shall be bound according to the actual number of copies
3. When binding, the cover of the collection book of tax collection / dection documents (hereinafter referred to as "the cover") uniformly stipulated by the tax authorities must be used, and the contents of the cover shall be filled in according to the regulations, which shall be checked and signed by the tax personnel and financial personnel. After using the cover, taxpayers can no longer fill in the cover of the original VAT special invoice
4. For the manual VAT special invoice that the taxpayer has not used up in the current month, the cover shall not be added temporarily. For the invoice that has not been used up in two months, the cover shall be added in the current month when the competent tax authority cuts the corner of the remaining part and becomes invalid
for the ordinary invoice and purchase voucher issued by the taxpayer, the cover shall be added in the month when the whole book is used up
5. The contents of the cover include the name of the taxpayer, the number of documents in this volume, the amount, the tax amount, the total number of such documents in the current month, the number of documents in this volume, the time of tax payment, etc. the specific format is formulated by the provincial level State Taxation Bureau< 5. VAT return (applicable to general VAT taxpayers) (main form and attached table) shall be purchased from the competent tax authority by the taxpayer< 6. Tax declaration period
taxpayers should make tax declaration monthly from the 1st to the 15th of the next month. If the last day is a legal holiday, it will be postponed for one day; If there are more than three consecutive statutory holidays from the 1st to the 15th day of each month, they shall be postponed accordingly< (1) if a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, it shall be punished in accordance with Article 62 of the law of the people's Republic of China on the administration of tax collection< (2) taxpayers who refuse to declare or make false tax returns and fail to pay or underpay the tax payable after being notified to do so by the tax authorities shall be treated as tax evasion and punished in accordance with the relevant provisions of Article 63 of the law of the people's Republic of China on the administration of tax collection< (3) if a taxpayer fails to file a tax return, fails to pay or underpays the tax payable, it shall be punished in accordance with Article 64 of the law of the people's Republic of China on the administration of tax collection.
1. VAT tax return (applicable to general VAT taxpayers) and attached information of VAT tax return (Table 1), (Table 2), (Table 3), (Table 4)
2. Taxpayers who use the anti-counterfeiting tax control system must submit the IC card recording the current tax information (taxpayers whose detailed data are backed up on the floppy disk must also submit the backup data floppy disk), "detailed statement of special VAT invoice stub" and "detailed statement of special VAT invoice dection sheet"
3. Balance sheet and income statement
4. Detailed statement of purchase, sale and inventory of refined oil (filled in by taxpayers who have retail business of refined oil)
5. Other required information required by the competent tax authorities< In addition to the electronic data of the above required information, taxpayers who implement electronic information collection for tax returns also need to submit the paper VAT tax return (applicable to general taxpayers) (main form and attached table)< (2) information for future reference
1
2. Dection sheet of VAT special invoice that meets the dection conditions and is declared for dection in the current period
3. Copies of customs ty paid certificate of imported goods, transportation invoice, ordinary invoice for purchased agricultural procts and ordinary invoice for purchased waste materials
4. The stub or report for query of the purchase voucher
5
6. Other information for future reference required by the competent tax authorities
whether the reference materials need to be submitted in the current period is determined by the Provincial State Taxation Bureau< (1) ring the period of tax declaration, taxpayers shall timely submit the electronic data of all the required information to the competent tax authorities, and within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time shall be determined by the state tax bureaus at the provincial level) The required paper-based materials required to be submitted in the first paragraph (the specific number of copies shall be determined by the State Taxation Bureau at the provincial level) shall be submitted to the competent tax authorities. After the tax authorities sign for them, one shall be returned to the taxpayer and the rest shall be retained
(2) VAT tax return reference materials
at the end of each month, taxpayers should carefully collate and bind the reference materials into a volume
1. The counterfoil of the manual VAT special invoice and ordinary invoice issued in the whole book shall be bound in the original order; The computer version of VAT special invoice issued, including the stub of VAT special invoice issued by anti-counterfeiting tax control system, shall be bound in a volume of 25 copies according to the order number of invoice, and those less than 25 copies shall be bound according to the number of copies actually issued
2. For the documents belonging to the tax dection voucher, according to the time sequence obtained, each 25 copies of documents shall be bound, and those less than 25 copies shall be bound according to the actual number of copies
3. When binding, the cover of the collection book of tax collection / dection documents (hereinafter referred to as "the cover") uniformly stipulated by the tax authorities must be used, and the contents of the cover shall be filled in according to the regulations, which shall be checked and signed by the tax personnel and financial personnel. After using the cover, taxpayers can no longer fill in the cover of the original VAT special invoice
4. For the manual VAT special invoice that the taxpayer has not used up in the current month, the cover shall not be added temporarily. For the invoice that has not been used up in two months, the cover shall be added in the current month when the competent tax authority cuts the corner of the remaining part and becomes invalid
for the ordinary invoice and purchase voucher issued by the taxpayer, the cover shall be added in the month when the whole book is used up
5. The contents of the cover include the name of the taxpayer, the number of documents in this volume, the amount, the tax amount, the total number of such documents in the current month, the number of documents in this volume, the time of tax payment, etc. the specific format is formulated by the provincial level State Taxation Bureau< 5. VAT return (applicable to general VAT taxpayers) (main form and attached table) shall be purchased from the competent tax authority by the taxpayer< 6. Tax declaration period
taxpayers should make tax declaration monthly from the 1st to the 15th of the next month. If the last day is a legal holiday, it will be postponed for one day; If there are more than three consecutive statutory holidays from the 1st to the 15th day of each month, they shall be postponed accordingly< (1) if a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, it shall be punished in accordance with Article 62 of the law of the people's Republic of China on the administration of tax collection< (2) taxpayers who refuse to declare or make false tax returns and fail to pay or underpay the tax payable after being notified to do so by the tax authorities shall be treated as tax evasion and punished in accordance with the relevant provisions of Article 63 of the law of the people's Republic of China on the administration of tax collection< (3) if a taxpayer fails to file a tax return, fails to pay or underpays the tax payable, it shall be punished in accordance with Article 64 of the law of the people's Republic of China on the administration of tax collection.
9. Time for general taxpayers to file tax returns
on the 1st of each month, general taxpayers must tax by the anti-counterfeiting tax control invoice machine. They can file tax returns at any service window of the tax service department no.1-10 comprehensive tax window, no.11-12 enterprise issuing window or no.13-14 special ticket issuing window before the tax declaration time specified by the tax authorities
when filing tax returns, taxpayers need to carry the tax control IC card, the statistical table of VAT output invoice and the detailed list of VAT output invoice printed by the VAT anti-counterfeiting tax control invoice system, and the taxpayers who fail to tax also need to carry the accounting sheet of the invoice issued last month to make up the stub sheet
general taxpayers should pay attention to the following points when ing and filing tax:
1. Whether all the special VAT invoices issued by the taxpayers in the previous month are copied and filed; Otherwise, it may cause the stub leakage collection
2. If the general taxpayer replaces the golden tax card in the middle of a month, he / she should pay special attention to whether the special VAT invoice issued before the replacement of the golden tax card has been copied successfully, otherwise, he / she should bring the stub or accounting of the invoice that has not been copied successfully to the service window of the tax service hall for unconventional tax declaration and make up the stub
3. In case of any discrepancy found in the tax returns, the reasons should be found out in time, and the data in the tax returns should not be adjusted casually< General taxpayer's tax declaration proceres:
1. Certification and decryption of invoice at the end of the month
2. Copy tax of output invoice before tax declaration (at least before the 7th of the next month)
3. Print the invoice list of this month
4. Online tax declaration:
A. if there is a general invoice, import
B If you can obtain the dectible "four small bills" (freight invoice, waste material invoice, agricultural proct purchase voucher, customs VAT collateral), you need to collect and import
C. after the main table is automatically generated, you can fill in the "output details" in the declaration form according to the invoice list
D. if there is input transfer out, tax paid (generally occurs in the guidance period of small business enterprises), etc, You need to fill in
e, declare online together with the attached forms and accounting statements, receive the return receipt, print and seal
5, confirm that there is enough money in the tax special account to pay taxes
6, print online information together with the invoice list and the tax card (if the invoice is issued by an intermediary agency, you do not need to bring it) to the tax bureau hall window for comparison. If there is no error, OK! If there is any problem, the golden tax card will be locked and transferred to the abnormal post for handling
there is nothing special for small-scale taxpayers to pay attention to when filing tax returns. Instrial enterprises are 6% and commercial enterprises are 4%. The difference between small-scale taxpayers and ordinary taxpayers is that small-scale taxpayers can't dect input tax, they have to pay full cost, while ordinary taxpayers can dect input tax
generally, the registration certificate should be declared in the month when it is completed. If the registration certificate is close to the end of the month, it may also be required to declare the next month
if there is no income (including income without invoice, although it is not regulated), zero declaration will be made. Even if the income is zero, the tax payable is zero
when making the voucher, the tax is directly withdrawn
small scale taxpayer identification number fills in the tax registration certificate number
name of goods or taxable services fills in the main business items
Sales fill in the amount of income excluding tax
tax rate fills in the applicable tax rate of your company: if it is a main sales enterprise, 4% processing and repair enterprise, 6% of the actual tax payable in the current period = sales * tax rate
the amount of tax to be supplemented or refunded = the actual amount of tax payable in the current period
required
small scale taxpayers declare
1. VAT is generally declared monthly. According to: invoice amount / (1 + 6%) × 6% to declare VAT; According to: invoice amount / (1 + 4%) × 4% to declare VAT. The reports that need to be declared include: tax returns of small-scale taxpayers, attached data of value-added tax returns, balance sheet and profit and loss statement. All the reports can be generated and printed from the tax declaration system. If paper reports are needed, they can be obtained from the local tax authorities for free
2. Corporate income tax. Declare quarterly and settle at the end of the year. Income tax collection can be divided into audit collection and verification collection. If the implementation of audit levy, need to submit a lot of statements, and need to issue audit reports signed by certified public accountants; If the verification collection is implemented, we only need to submit the "Declaration Form for verification collection of enterprise income tax"
national tax. Our side is full of online declaration, which uses digital certificates. After entering the website, there will be a prompt< The difference is that there is a special software for tax declaration. 1. Tax declaration for general VAT taxpayers
related taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
1. Tax declaration report for general VAT taxpayers and its attached table
2 Monthly report on collection and storage of VAT invoice and sales details of branches
3, use details of VAT invoice
4, tax exemption declaration details of export goods of manufacturing enterprises and electronic data
5, VAT input tax dection details and electronic data
6, financial statements
7 The key tax source questionnaire (listed in the key tax source enterprises)
8 and the attached data sheet of VAT tax return
provide complete information, fill in accurate content and complete proceres, which are completed on the spot<
2. Tax returns of small-scale VAT taxpayers
relevant taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
1. Tax returns of small-scale VAT taxpayers
2. Financial statements
provide complete information, fill in accurate contents, complete proceres, and complete on the spot
3. Consumption tax declaration
relevant taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
consumption tax declaration form and its attached table (monthly statement of purchase, sale and storage of gold and silver jewelry)
the information provided is complete, the contents filled in are accurate, and all proceres are complete, which are completed on the spot
5. Tax returns of income tax taxpayers
relevant taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
1. Enterprise income tax return or foreign investment and foreign enterprise income tax (quarterly) tax return, approved enterprise income tax return
2. Financial statements
provide complete information Fill in the content accurately, all proceres are complete, and complete on the spot<
6. Declaration of withholding agents
relevant taxpayers
submission of relevant materials by withholding agents → acceptance and review → acceptance of declaration
1. Tax withholding report form
2. Tax collection report form
3. Financial statements
provide complete information, fill in accurate contents, complete proceres, and complete on the spot
7. Application for extension of declaration
related taxpayers
Application of taxpayers → acceptance and review → approval
Application Form for extension of declaration
the information provided is complete, the contents filled in are accurate, and all proceres are complete, which can be completed on the spot<
approval authority:
competent tax authorities
8. Approval of tax declaration methods
relevant taxpayers
Application of taxpayers → acceptance and review → approval
application approval form of tax declaration methods
the information provided is complete, the contents filled in are accurate, the proceres are complete, and the approval is completed on the spot
approval authority:
(1) municipal bureaus under provincial jurisdiction
(2) county (city) bureaus
9. Deferred tax payment approval
related taxpayers
taxpayer application → Acceptance Review → municipal and county bureaus review → municipal bureaus review → provincial bureaus Review
1. Application approval form for deferred tax payment
2. Current monthly tax return and financial statements
3 The bank deposit balance certificate
provides complete information, accurate filling contents and complete proceres, which will be completed within 20 days
approval authority:
Provincial Bureau
10 Summary (Consolidation) of enterprise income tax the enterprise shall summarize (Consolidation) the tax returns step by step
the relevant taxpayers
accept the declaration - accept the examination - upload it to the national tax authority of the place where the head office is located step by step
① the tax returns and attached tables and financial accounting statements after the summary
② the tax returns and attached tables of the member enterprises
③ the tax returns at the same level The attached tables and financial statements
provide complete information, fill in accurate content, complete proceres, and complete within 3 days.
on the 1st of each month, general taxpayers must tax by the anti-counterfeiting tax control invoice machine. They can file tax returns at any service window of the tax service department no.1-10 comprehensive tax window, no.11-12 enterprise issuing window or no.13-14 special ticket issuing window before the tax declaration time specified by the tax authorities
when filing tax returns, taxpayers need to carry the tax control IC card, the statistical table of VAT output invoice and the detailed list of VAT output invoice printed by the VAT anti-counterfeiting tax control invoice system, and the taxpayers who fail to tax also need to carry the accounting sheet of the invoice issued last month to make up the stub sheet
general taxpayers should pay attention to the following points when ing and filing tax:
1. Whether all the special VAT invoices issued by the taxpayers in the previous month are copied and filed; Otherwise, it may cause the stub leakage collection
2. If the general taxpayer replaces the golden tax card in the middle of a month, he / she should pay special attention to whether the special VAT invoice issued before the replacement of the golden tax card has been copied successfully, otherwise, he / she should bring the stub or accounting of the invoice that has not been copied successfully to the service window of the tax service hall for unconventional tax declaration and make up the stub
3. In case of any discrepancy found in the tax returns, the reasons should be found out in time, and the data in the tax returns should not be adjusted casually< General taxpayer's tax declaration proceres:
1. Certification and decryption of invoice at the end of the month
2. Copy tax of output invoice before tax declaration (at least before the 7th of the next month)
3. Print the invoice list of this month
4. Online tax declaration:
A. if there is a general invoice, import
B If you can obtain the dectible "four small bills" (freight invoice, waste material invoice, agricultural proct purchase voucher, customs VAT collateral), you need to collect and import
C. after the main table is automatically generated, you can fill in the "output details" in the declaration form according to the invoice list
D. if there is input transfer out, tax paid (generally occurs in the guidance period of small business enterprises), etc, You need to fill in
e, declare online together with the attached forms and accounting statements, receive the return receipt, print and seal
5, confirm that there is enough money in the tax special account to pay taxes
6, print online information together with the invoice list and the tax card (if the invoice is issued by an intermediary agency, you do not need to bring it) to the tax bureau hall window for comparison. If there is no error, OK! If there is any problem, the golden tax card will be locked and transferred to the abnormal post for handling
there is nothing special for small-scale taxpayers to pay attention to when filing tax returns. Instrial enterprises are 6% and commercial enterprises are 4%. The difference between small-scale taxpayers and ordinary taxpayers is that small-scale taxpayers can't dect input tax, they have to pay full cost, while ordinary taxpayers can dect input tax
generally, the registration certificate should be declared in the month when it is completed. If the registration certificate is close to the end of the month, it may also be required to declare the next month
if there is no income (including income without invoice, although it is not regulated), zero declaration will be made. Even if the income is zero, the tax payable is zero
when making the voucher, the tax is directly withdrawn
small scale taxpayer identification number fills in the tax registration certificate number
name of goods or taxable services fills in the main business items
Sales fill in the amount of income excluding tax
tax rate fills in the applicable tax rate of your company: if it is a main sales enterprise, 4% processing and repair enterprise, 6% of the actual tax payable in the current period = sales * tax rate
the amount of tax to be supplemented or refunded = the actual amount of tax payable in the current period
required
small scale taxpayers declare
1. VAT is generally declared monthly. According to: invoice amount / (1 + 6%) × 6% to declare VAT; According to: invoice amount / (1 + 4%) × 4% to declare VAT. The reports that need to be declared include: tax returns of small-scale taxpayers, attached data of value-added tax returns, balance sheet and profit and loss statement. All the reports can be generated and printed from the tax declaration system. If paper reports are needed, they can be obtained from the local tax authorities for free
2. Corporate income tax. Declare quarterly and settle at the end of the year. Income tax collection can be divided into audit collection and verification collection. If the implementation of audit levy, need to submit a lot of statements, and need to issue audit reports signed by certified public accountants; If the verification collection is implemented, we only need to submit the "Declaration Form for verification collection of enterprise income tax"
national tax. Our side is full of online declaration, which uses digital certificates. After entering the website, there will be a prompt< The difference is that there is a special software for tax declaration. 1. Tax declaration for general VAT taxpayers
related taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
1. Tax declaration report for general VAT taxpayers and its attached table
2 Monthly report on collection and storage of VAT invoice and sales details of branches
3, use details of VAT invoice
4, tax exemption declaration details of export goods of manufacturing enterprises and electronic data
5, VAT input tax dection details and electronic data
6, financial statements
7 The key tax source questionnaire (listed in the key tax source enterprises)
8 and the attached data sheet of VAT tax return
provide complete information, fill in accurate content and complete proceres, which are completed on the spot<
2. Tax returns of small-scale VAT taxpayers
relevant taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
1. Tax returns of small-scale VAT taxpayers
2. Financial statements
provide complete information, fill in accurate contents, complete proceres, and complete on the spot
3. Consumption tax declaration
relevant taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
consumption tax declaration form and its attached table (monthly statement of purchase, sale and storage of gold and silver jewelry)
the information provided is complete, the contents filled in are accurate, and all proceres are complete, which are completed on the spot
5. Tax returns of income tax taxpayers
relevant taxpayers
taxpayers submit declaration materials → accept and review → accept declaration
1. Enterprise income tax return or foreign investment and foreign enterprise income tax (quarterly) tax return, approved enterprise income tax return
2. Financial statements
provide complete information Fill in the content accurately, all proceres are complete, and complete on the spot<
6. Declaration of withholding agents
relevant taxpayers
submission of relevant materials by withholding agents → acceptance and review → acceptance of declaration
1. Tax withholding report form
2. Tax collection report form
3. Financial statements
provide complete information, fill in accurate contents, complete proceres, and complete on the spot
7. Application for extension of declaration
related taxpayers
Application of taxpayers → acceptance and review → approval
Application Form for extension of declaration
the information provided is complete, the contents filled in are accurate, and all proceres are complete, which can be completed on the spot<
approval authority:
competent tax authorities
8. Approval of tax declaration methods
relevant taxpayers
Application of taxpayers → acceptance and review → approval
application approval form of tax declaration methods
the information provided is complete, the contents filled in are accurate, the proceres are complete, and the approval is completed on the spot
approval authority:
(1) municipal bureaus under provincial jurisdiction
(2) county (city) bureaus
9. Deferred tax payment approval
related taxpayers
taxpayer application → Acceptance Review → municipal and county bureaus review → municipal bureaus review → provincial bureaus Review
1. Application approval form for deferred tax payment
2. Current monthly tax return and financial statements
3 The bank deposit balance certificate
provides complete information, accurate filling contents and complete proceres, which will be completed within 20 days
approval authority:
Provincial Bureau
10 Summary (Consolidation) of enterprise income tax the enterprise shall summarize (Consolidation) the tax returns step by step
the relevant taxpayers
accept the declaration - accept the examination - upload it to the national tax authority of the place where the head office is located step by step
① the tax returns and attached tables and financial accounting statements after the summary
② the tax returns and attached tables of the member enterprises
③ the tax returns at the same level The attached tables and financial statements
provide complete information, fill in accurate content, complete proceres, and complete within 3 days.
10. Submit the paper monthly (quarterly) prepayment tax return of enterprise income tax, and attach the accounting statements, mainly including: balance sheet and profit statement
if there is tax payable, the tax shall be made up and a fine of 0.05% per day shall be charged for overe payment< According to Article 62 of the tax administration law of the people's Republic of China, it is possible to impose a fine on those who fail to file tax returns within the prescribed time limit.
if there is tax payable, the tax shall be made up and a fine of 0.05% per day shall be charged for overe payment< According to Article 62 of the tax administration law of the people's Republic of China, it is possible to impose a fine on those who fail to file tax returns within the prescribed time limit.
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