Adjustment of tax payment period,
The declaration method of levy period has changed greatly!
On September 1 1, Beijing Municipal Taxation Bureau officially issued the Announcement on Implementing Comprehensive Declaration:
The main contents of the announcement are as follows:
First, implement a comprehensive declaration.
From June 5438+1 October1day, 2020, when taxpayers need to declare and pay one or more taxes of enterprise income tax (prepayment), urban land use tax, property tax, land value-added tax and stamp duty, they can choose comprehensive declaration. The comprehensive declaration is mainly applicable to audit collection enterprises that pay enterprise income tax quarterly according to actual profits, and temporarily does not cover enterprises that pay enterprise income tax in advance on a monthly basis, enterprises that have been approved for collection and enterprises that operate in different regions.
Taxpayers can make a comprehensive declaration through Beijing Electronic Taxation Bureau.
Second, adjust the tax payment period of stamp duty.
Stamp duty is levied quarterly or on a per-visit basis. Where quarterly tax payment is implemented, the taxpayer shall declare tax payment within 15 days from the end of the quarter.
Third, the implementation time.
This announcement shall come into force on June 1 day, 2020.
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Shanghai, Shandong and other places have implemented comprehensive tax returns.
Beijing is not the first country to adopt full declaration. As early as the end of July, State Taxation Administration of The People's Republic of China issued the Notice on Several Measures to Further Support and Serve the Regional Integration Development of the Yangtze River Delta, which proposed a comprehensive declaration of five taxes.
The third point in the notice is comprehensive declaration: the implementation of "five taxes in one" comprehensive declaration. During the further degenerate collection period, urban land use tax, property tax, stamp duty (except for reporting by time) and land value-added tax will be reported quarterly. When taxpayers declare the above four taxes and enterprise income tax, they can choose to make a comprehensive declaration through the electronic tax bureau to realize "one report, one declaration, one payment and one voucher".
In addition, Shanghai, Shandong and other regions have also issued comprehensive tax declaration notices:
Shanghai:
In addition to comprehensive declaration, Shanghai has also adjusted the tax payment period of related taxes. The following is an excerpt from this policy:
Second, adjust the tax payment period of relevant taxes.
(1) Urban land use tax and property tax
Urban land use tax and property tax shall be declared and paid quarterly, and taxpayers shall declare and pay tax within 15 days after the end of the quarter.
(2) Land value-added tax
When a real estate development enterprise transfers the real estate developed and constructed, it shall declare and pay the land value-added tax quarterly, and the taxpayer shall declare and pay the tax within fifteen days after the end of the quarter.
(3) Stamp duty
Stamp duty is levied quarterly or on a per-visit basis. Where quarterly tax payment is implemented, the taxpayer shall declare tax payment within 15 days from the end of the quarter.
Third, the implementation time.
This announcement shall come into force on July 1 day, 2020, in which the relevant provisions of Article 2 concerning the tax payment period shall be from July 1 day to February 1 day, 2020, and taxpayers may choose to declare and pay taxes according to the original tax payment period and method.
Shandong:
Original announcement (excerpt):
First, the object of processing
1. Comprehensive tax declaration: When taxpayers declare and pay one or more taxes of enterprise income tax, urban land use tax, real estate tax, land value-added tax and stamp duty, they can fill in the corresponding tax declaration form through the function of "Comprehensive tax declaration", and the relevant data will be automatically summarized into the comprehensive tax declaration form, so as to realize comprehensive declaration of five taxes at one time.
2. Combined declaration of main and auxiliary taxes and fees: When taxpayers declare and pay special income of value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, water conservancy construction and cultural undertakings, they can use the function of "combined declaration of main and auxiliary taxes and fees" to automatically bring the main tax declaration information into the urban construction tax, education surcharge and local education surcharge (fee) declaration form after completing the VAT and consumption tax declaration form.
Second, the treatment method
1, comprehensive tax return
Log in to Shandong Electronic Taxation Bureau and click "I want to pay tax"-"declare tax"-"comprehensive tax declaration" to operate.
According to the taxpayer's tax identification information, the system displays enterprise income tax, urban land use tax, property tax, land value-added tax and stamp duty declaration forms in the function list. Taxpayers fill in the declaration form to be declared, and the relevant data will be automatically summarized into the comprehensive tax return form after completion. Click "Declare" to submit the declaration at one time, and the system will automatically display the declaration results of various taxes.
2. Consolidated declaration of primary and secondary taxes and fees
Log in to Shandong Electronic Taxation Bureau and click "I want to pay tax"-"declare tax"-"consolidated declaration of main and auxiliary taxes and fees" to operate.
According to the taxpayer's tax identification information, the system displays the declaration forms of value-added tax, consumption tax, cultural construction fee, urban maintenance and construction tax, education surcharge, local education surcharge and special income for water conservancy construction in the function list. Taxpayers click the "Fill in the Declaration Form" button in turn to fill in the declaration information, and then click the "Close" button in the browser to return to the page of consolidated declaration of primary and secondary taxes, and click the "Confirm consolidated declaration of primary and secondary taxes" button to submit the declaration at one time, and the system will automatically display the declaration results of various taxes and fees.
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Comprehensive tax declaration process
Take Xiaoye as an example to explain to you:
Step 1: Log in to Shandong Electronic Taxation Bureau → I want to pay taxes → declare taxes → comprehensively declare taxes.
(Note: The declaration form marked in red is the report that the company does not need to declare in this period)
Step 2: Fill in the tax (fee) declaration form that needs to be declared in the current period → Fill in the form and click Save (the following operation takes stamp duty declaration as an example).
Enter the tax amount or number, fill in "Taxpayer", and click "Temporary Deposit" in the upper right corner.
Step 3: After the data is temporarily stored, the report data will be automatically summarized into the comprehensive tax return;
Step 4: After filling in the tax payment (fee) declaration form, click [Declaration] → you can submit the declaration after being prompted to confirm, and click [Confirmation] → the system feeds back the declaration result → Finish.
Appendix: Invalid Statement
Tips: If the declaration data is found to be incorrect after successful declaration, you can re-declare by voiding the declaration form.
Operating steps:
Step 1: Log in to Shandong Electronic Taxation Bureau → I want to pay taxes → declare taxes → declare taxes comprehensively → declare invalid → declare invalid.
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Understand the comprehensive tax declaration with a picture.