1. Preparation of required materials: enterprises need to prepare relevant tax returns, tax payment certificates, invoices and other materials;
2. Fill in the application form: enterprises need to fill in the application form for income tax refund, indicating the amount of tax refund, reasons for tax refund and other contents;
3. Submit application forms and materials: the enterprise needs to submit the completed tax refund application form and related materials to the local tax bureau;
4. Review: The tax bureau reviews the application forms and materials of enterprises, and requires enterprises to supplement or modify relevant materials if there are any problems;
5. Examination and approval of tax refund: After examination and approval, the tax bureau will examine and approve the enterprise income tax refund;
6. Receiving tax refund: Enterprises can receive income tax refund from the local tax bureau, or they can choose to open a preferential tax account in the bank, and the tax bureau will directly credit the tax refund into the account.
The information required by the company for tax payment is as follows:
1. Company registration certificate: including industrial and commercial business license, tax registration certificate and other documents.
2. Financial accounting information: including accounting books and financial statements.
3. Employee information: including employees' social insurance, personal income tax and other tax information.
4. Contract agreements: including contracts and agreements signed by the company with customers and suppliers.
5. Purchase and sale bills: including VAT invoices, receipts and other bills.
6. Tax control equipment: Enterprises need to purchase tax control equipment, including tax control panels and tax control invoice seals.
7. Tax returns: Enterprises need to fill in tax returns according to regulations, including VAT returns and enterprise income tax returns.
To sum up, the tax management of agricultural companies needs to be carried out in strict accordance with the national tax laws and regulations and the requirements of local tax authorities, so as to avoid paying less taxes or evading taxes, so as to avoid being punished by tax authorities.
Legal basis:
Article 9 of the Measures for Pre-tax Deduction of Enterprise Income Tax in People's Republic of China (PRC)
Taxpayers must reasonably divide the costs incurred in business activities into direct costs and indirect costs. Direct costs are direct materials and direct labor that can be directly included in the operating costs of related costing objects or services. Indirect cost refers to the same cost for multiple departments to provide services for the same cost object, or the common cost for manufacturing and providing two or more products or services with the same input.
Direct costs can be directly included in the operating costs of related costing objects or services according to relevant accounting vouchers and records. Indirect costs must be allocated to related costing objects in a reasonable way according to the causal relationship with costing objects and the output of costing objects.