(2) declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05.
(3) Stamp duty shall be declared once at the end of the year (for the whole year).
(4) Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit.
(5) The vehicle and vessel use tax shall be declared and paid in April each year. Tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit.
(6) If there is no tax, zero declaration should be made on time.
(7) Tax declaration methods: online declaration and door-to-door declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau.
Taxes declared by the national tax mainly include: value-added tax and income tax.
(1) declare VAT before 15 every month.
(2) At the end of each quarter, the income tax shall be declared before the next month 15.
(3) The national tax declaration is complicated, so it is necessary to install an online tax declaration system. The general national tax should train the reporting unit.
Extended data tax return data
(1) required information
VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);
Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;
Balance sheet and income statement;
Detailed List of Purchase, Sale and Deposit of Refined Oil (to be filled out by taxpayers with retail business of refined oil);
Other materials required by the competent tax authorities.
Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.
(2) Information for future reference
Stubs of special VAT invoices and ordinary invoices that have been issued;
Deduction of special VAT invoices that meet the conditions for deduction and are declared for deduction in this period;
Copy of customs duty payment certificate of imported goods, transport invoice, general invoice for purchasing agricultural products and general invoice for purchasing waste materials;
Stubs of purchase vouchers or reports for verification;
Stub copy of tax withholding certificate;
Other reference materials as prescribed by the competent tax authorities.
Whether reference materials need to be submitted in this issue is determined by the provincial state taxation bureaus.
Four, the value-added tax declaration data management
(1) Information required for VAT tax declaration
Taxpayers shall, within the tax declaration period, submit all electronic data of the required information to the competent tax authorities in a timely manner, 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 provincial state taxation bureaus).
Submit the paper materials required by the first paragraph of Article 3 of these Measures to the competent tax authorities (the specific number of copies shall be determined by the provincial State Taxation Bureau). After the tax authorities sign for it, one copy will be returned to the taxpayer and the rest will be kept.
References:
Baidu Encyclopedia: Tax Declaration