Four ways of tax declaration
(1) Family declaration
Taxpayers, withholding agents and tax agents shall, within the time limit for filing tax returns, go to the competent tax authorities to file tax returns, withhold and remit taxes, or entrust tax collection and remittance reports.
(2) Declaration by mail
Taxpayers who have difficulty in filing tax returns with the competent tax authorities may also file their tax returns by mail with the approval of the competent tax authorities, and the postmark date of the mailing place shall be the actual filing date.
(3) telex declaration
Taxpayers who pay by self-inspection can report by telex with the approval of the competent tax authorities.
(4) On-site declaration
Taxpayers who temporarily obtain taxable income and engage in business in the market may, with the approval of the competent tax authorities, make oral declarations to the competent tax authorities (personnel) at the business premises.
Materials required for tax declaration
When handling tax returns, taxpayers shall truthfully fill in the tax return form and submit the following relevant documents and materials according to different situations:
1, financial accounting statements and their explanatory materials;
2. Contracts, agreements and vouchers related to tax payment;
3, electronic tax data of tax control device;
4, business activities of the tax management certificate and remote tax payment certificate;
5. Relevant certification documents issued by domestic or overseas notarization institutions;
6. Taxpayers' and withholding agents' tax returns or tax withholding and collecting reports mainly include: taxes, tax items, taxable items or items to be withheld and remitted, tax basis, deduction items and standards, applicable tax rate or unit tax, items and taxes to be refunded, tax items and taxes to be reduced or exempted, taxes to be withheld and remitted, tax period, deferred tax payment and unpaid tax.
7. When the withholding agent handles the tax withholding and collection report form, it shall truthfully fill in the tax withholding and collection report form, and submit the legal documents of tax withholding and collection and other relevant documents and materials stipulated by the tax authorities;
8. Other relevant documents and materials required by the tax authorities.
Object of tax return
The following taxpayers, withholding agents and tax agents shall report tax payment, tax withholding and remitting, tax collection and remitting report and tax collection and remitting report to the competent tax authorities on time.
(1) Taxpayers who have gone through tax registration with the state tax authorities according to law.
Including:
1, the taxpayer whose income is taxable;
2. Taxpayers who enjoy tax reduction or exemption for all or part of products, projects or taxes;
3. Taxpayers whose current turnover has not reached the threshold or have no operating income;
4. Taxpayers who pay regular fixed tax;
5. Taxpayers who should pay enterprise income tax and other taxes to the national tax authorities.
(2) Taxpayers who do not need to apply for tax registration with the state tax authorities according to regulations, and taxpayers who should apply for tax registration but have not done so.
(3) Withholding agents and authorized agents determined by the state tax authorities.
Online tax declaration process
1. Taxpayers apply for online tax returns to State Taxation Administration of The People's Republic of China Administration Department, and formally participate in online tax returns after being approved by the county (city) District Bureau.
2. Taxpayers should provide the tax authorities with the tax account that has been opened in the bank, and ensure that there are enough funds in the account for tax payment.
3. The taxpayer signs an entrustment transfer agreement with the bank and entrusts the bank to transfer taxes.
4. Taxpayers use computers and tax declaration software to file tax returns and send them to the computer system of tax authorities through telephone networks and the Internet.
5. The tax authorities will send the taxpayer's taxable information to the relevant banks through the network. The bank withdraws the tax from the taxpayer's deposit account and prints the special tax payment voucher for tax transfer.
6. The bank transmits the actual tax payment information to the computer system of the tax authorities through the network.
7. The tax authorities receive the taxpayer's declaration information and tax payment information, print the tax summary payment book, and go through the formalities of tax warehousing.
8. Taxpayers can collect tax transfer payment vouchers from bank outlets at their convenience and conduct accounting.
Specific tax filing process:
After closing the account at the end of the month, start online electronic declaration, and then go to the tax bureau to hand in manual financial statements. If you are not clear, you can consult the administrator.
I. Receiving and purchasing special VAT invoices-enterprise sales business-issuing special VAT invoices (sales items) or ordinary invoices in the tax control system.
Operation of windows Anti-counterfeiting and Tax Control One Machine Multi-ticket Billing Subsystem
Copy tax before the 2nd day of each month-print relevant invoice list report in the billing system-declare tax).
1) Generally, VAT output invoices include the following categories.
? Positive invoice
? Negative invoice
? Invoice with invoice list
? Invoice with sales discount.
2) Receiving and purchasing invoices are read into the billing system.
3) Void the invoice of the current month.
4) Data backup, etc.
2. If the raw materials are purchased this month, get the VAT invoice. (Input), the input invoice is entered into the VAT tax declaration system-invoice management, and the VAT input invoice is processed in online certification from the 20th of each month to the day before the end of the month.
Specific process:
Input VAT invoice (input) in VAT tax declaration system-Export-online certification-Download authentication result-Import tax declaration system-Error query modification-Export again-online certification-Download authentication notice-Authentication result.
3. Write-off of special VAT invoices (note: the use time of special VAT invoices is two months). If it is not used up, it should be cancelled at the tax bureau.
The cancellation shall bring the following information:
1. The cancellation of ordinary invoices shall provide the following information:
1, invoice purchase, including unused blank invoices.
2. List of cancellation of ordinary invoices
3, invoice unified purchase book
Two, special invoice verification shall provide the following information:
1, invoice purchase, including unused blank invoices.
2, invoice unified purchase book
3. Fiscal IC card
4. At the beginning of the month, provide relevant information to the tax bureau before the tax copy-tax return-No.2.
The information provided is as follows:
1. Copy the IC card with monthly sales invoice information;
2. Enterprises using small-capacity IC cards provide two floppy disks for output data of special VAT invoices (enterprises using large-capacity IC cards need not submit them);
3. The output invoice list generated by the anti-counterfeiting tax-controlled billing system (specifically, the Windows billing subsystem generates the summary table and list of special VAT invoices, and the DOS billing subsystem generates the stub list. If it cannot be generated from the billing system due to objective reasons (such as system failure or theft). ), the enterprise can truthfully fill in according to the actual bill situation and reference format), and the bill date is from the current month 1 day to the end of the month;
4. Computer version of the monthly statement of receiving and storing special VAT invoices (hereinafter referred to as the monthly statement of receiving and storing);
5. Invoice purchase book;
6. The original or photocopy of the last invoice (hereinafter referred to as invoice A) issued in the month of tax declaration period and the first invoice (hereinafter referred to as invoice B) issued in the month of tax declaration period. If the enterprise has not issued an invoice, take the original or copy of the first blank invoice;
7. All copies of invalid special invoices shall be provided together;
8. If the invoice data is lost due to fault maintenance, it is necessary to provide fault diagnosis opinions of special equipment for anti-counterfeiting and tax control issued by the maintenance service unit, and carry the original invoice with lost data;
9. If there is a blank invoice for verification (the corner cutting is invalid), the enterprise should also bring the original blank invoice;
10. If the enterprise has a main ticket machine and a ticket distributor, each billing machine needs to provide the above information (the information of each billing machine only reflects the billing data of the machine, and the main and extension numbers should be indicated on the information).
Note: Please obtain the relevant forms from the tax service office of the nearest tax authority. All copies shall be stamped with the official seal and marked? Is this copy consistent with the original? Words. Photocopying materials shall adopt A4 paper specifications.
5. After copying the tax payment, it is necessary to prepare the online tax return.
The specific process of exporting the output data of the VAT invoice in the anti-counterfeiting and tax-controlled one-machine multi-ticket invoicing subsystem to the VAT tax declaration system is as follows:
Log in to the multi-ticket billing subsystem for one machine, and click? Invoice inquiry? Button, as shown in the figure below:
2. Select the corresponding month to import the invoice at present. If you need to import the invoice data of 65438+February at present, select? 65438+ February this year? News? Are you sure? Button,
3. news Are you sure? Button to open the record query window corresponding to the invoice of the current month:
Please pay attention. Above? Invoice query window? The order of the corresponding invoice fields in is the default arrangement when the system is installed, and the enterprise electronic declaration management system reads the invoice data by default according to the above field arrangement rules.
4. Log in to the enterprise electronic declaration management system and pass? In the management of export invoices? Are you online? Reading invoice data from the interface (one machine with multiple tickets)? Menu to read invoice data.
5. click? Read the invoice query interface? , the system automatically enters the invoice data reading operation, and automatically switches to the invoice query interface:
At this point, users can see the invoice data flashing and refreshing in the invoice query interface. Please be careful not to operate the keyboard and mouse when reading data, otherwise it may affect the normal reading of invoice data. After reading the data, the system automatically switches the operation window.
6. Click at this time? Save? Button, the system will automatically check and save the currently read invoice record. Please note that if it appears after reading the invoice record? Incorrect invoice tax items? Prompt, where is the user? System tax item initialization? After modifying and updating the invoice tax items in. Read the invoice query interface? The operation of.
7. Points for attention:
1) when reading the invoice? Invoice query window? Cann't you go in? Minimize state? . Otherwise, the system will prompt? Can't read any invoice data?
2) In order to ensure the correctness of invoice data collection, the system reads it? Invoice query interface? Please don't operate the keyboard and mouse during data processing.
3) If the user appears during the invoice reading process, such as? Should the buyer's name column be displayed? Error prompt, the reason may be? Invoice query interface? The display arrangement of Chinese invoice fields lacks corresponding required fields. Users must modify and ensure that the invoice query interface has at least the following 9 fields (regardless of arrangement). Note: Remember to press? Format? Button to save the current settings.
4) The contents of the nine required fields are: invoice type, category code, invoice number, buyer's tax number, invoice date, total amount, tax rate, total tax amount and void flag.
5) Set required fields:
First, click the small yellow button (small red circle) in the upper left corner of the invoice query window, as shown below:
After clicking, the following dialog box will appear, which users can pass? Project selection? Box, select the required field.
Pass? Project selection? Box to select a field. Ensure? Outcome project? The fields displayed in are at least similar to the following nine required fields: invoice type, category code, invoice number, buyer's tax number, invoice date, total amount, tax rate, total tax amount and void mark. The chart is as follows:
After setting the display content of the field, please click? Format? Button to save the current settings.
6. After the output items in the billing system are imported into the billing department, you can make tax returns and related schedules, balance sheets and profit and loss statements in the VAT tax declaration system-generate declaration documents and store them in the USB flash drive-upload the declaration documents on the IRS website, make online declaration-track the declaration results-and print them before the beginning of the month after the online declaration is successful.
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