1, VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);
2. 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;
3. Balance sheet and income statement;
4. Detailed list of purchase, sale and storage of refined oil (to be filled in by taxpayers with retail business of refined oil);
5. 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) in addition to the electronic data of the above-mentioned required information to the competent tax authorities.
What are the penalties for taxpayers who fail to pay taxes on time?
(a) taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be punished in accordance with the relevant provisions of Article 62 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
(2) If a taxpayer refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, it shall be punished as tax evasion in accordance with the relevant provisions of Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
(3) Taxpayers who fail to file tax returns and fail to pay or underpay the tax payable shall be punished in accordance with the relevant provisions of Article 64 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
How to file tax returns when a new company opens? Generally speaking, in fact, we all know that the new company needs to go through the relevant tax registration at the beginning of its establishment, otherwise the company will not be able to pay the taxes of related businesses; If you have any other questions about the information of the new company registered in the tax bureau, Mr. Bian Xiao suggested that you can come here for consultation, and there will be a professional accounting teacher for consultation.