1. It is applicable to newly registered individual industrial and commercial households and temporary registered households to verify the tax payable, declaration method, declaration period, payment period and collection method.
2 for individual industrial and commercial households and temporary registered households to apply for quota adjustment or change the collection method.
Second, the required information
1. Declaration and Verification Sheet for Double Fixed Accounts (Investigation)
2. Value-added tax payment provides a notice of approval of regular fixed value-added tax payment or a notice of failure to reach the threshold.
Third, the handling process
Fourth, matters needing attention
1. Individual industrial and commercial households applying for regular and fixed tax collection shall, within 3 months from the date of tax registration or temporary tax registration, apply to the competent local tax authorities for approval of the tax collection method. For double fixed account households that fail to go through the declaration formalities within the time limit, the competent local tax authorities may verify their tax payable according to the actual investigation.
2. Taxpayers who apply for tax recognition for the first time shall declare and pay taxes according to law before the tax authorities complete the examination and approval.
3. If a double-book household applies for quota adjustment, the competent tax authorities shall, within 30 days from the date of receiving the application, conduct an audit in accordance with the prescribed procedures, and the original approved tax quota will not be suspended during the audit period. If the investigation is consistent with the application of the business owner, the tax payable shall be adjusted reasonably according to the principle of quota adjustment after adjustment and before adjustment. If the situation does not match, it will not be adjusted.
4. Taxpayers' production and business scope and main business have undergone major changes, or their taxable income or taxable income has increased or decreased by 20%, so they shall timely report to the tax authorities to adjust the determined taxable income or taxable income.
5. Taxpayers who have objections to the approved taxes or whose actual business activities exceed the approved taxes should take the initiative to consult the competent tax authorities.
Verb (abbreviation of verb) consultation channel and statement
1. Telephone number of tax service hall of each tax bureau:
Cheng Nan 22429759; John Wan 22287989; Dongcheng 22332207
Guancheng 22486836; Shilong 86028047; Humen 85 102277
nave 888 13750； Ma Yong 88829933; Gao _88875007
Shijie 86638038; Tao _ 88836082; Hongmei 88848655
Houjie 85811667; Shatin 88660208; Chang 'an 853 19045
Liaobu 83529006; Dalang 83187023; Huangjiang 8363 1368
Qingxi 87732203; Tangxia 87729075; Fenggang 87777722
Xie Gang 87762749; Changping 83330077; Qiaotou 83343933
Hengli 83731018; Dongkeng 83880622; Knight 86762255
Shipai 86556612; Chashan 86648623; Songshan Lake 22893 123
Wangniudun 88558153; Dalingshan 85627788; Zhangmutou 877 14007
2. Tax service hotline of Dongguan Local Taxation Bureau: 12366-2
Disclaimer: If the contents of this guide are inconsistent with the actual operating procedures (including the required information), the actual operating procedures (including the required information) shall prevail. In the process of implementation, if you need to inquire or reflect the relevant situation, please log on to the Dongguan local tax website or call 12366-2.