Time limit for tax declaration
1, the value-added tax, urban construction tax, education surcharge and personal income tax are equal to 10 days of the following month, which is the payment deadline;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.
How often do you declare VAT?
Small-scale enterprises generally declare quarterly, and general taxpayers declare monthly.
How often is VAT paid?
Article 23 of the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Article 39 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that the tax payment period of 1 quarter is only applicable to small-scale taxpayers. The specific tax payment period of small-scale taxpayers shall be determined by the competent tax authorities according to their tax payable.
How often does the company declare VAT and income tax?
1. When the company goes through the tax registration with the competent tax authorities, the tax authorities shall verify the taxes that the company should declare;
2. The competent tax authorities have clearly defined the reporting and payment cycle of various taxes;
3. If you don't know, you can consult the tax service hotline 12366.
Do I have to declare VAT for both sales and purchases? How often do you declare?
The answer of 1 upstairs is a bit far-fetched.
VAT input is called scanning authentication, and the input invoice deduction is linked to the tax bureau for scanning authentication (you can also buy your own scanner and scan it yourself), and then copy the successfully authenticated documents back and import them into the tax filing system.
VAT output is imported into tax declaration system according to invoicing data.
In this way, after the input and output are imported into the tax declaration system, the declaration documents are generated, and after the online declaration, the declaration process is completed by taking the declaration form and IC to the tax bureau to clear the card. Of course, taxes must be paid.
Every month 1- 15, the declared items of input and output of last month must be completed.
How often do medical institutions declare exemption from VAT?
Apply according to the tax-free period (3 years)
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), medical services that can be exempted from value-added tax are services provided by medical institutions. Refers to the medical institutions in accordance with the price departments at or above the prefecture (city) level in conjunction with the health authorities at the same level and other relevant departments to develop the medical service guidance price (including the * * * guidance price and the price determined by the supply and demand sides in accordance with the provisions), to provide medical patients with services listed in the national medical service price project specification, as well as health and epidemic prevention and health quarantine services provided by medical institutions to the society.
Is the VAT tax return downloaded once a month?
The VAT declaration form must be submitted to the State Administration of Taxation and the Local Taxation Bureau before June 5438+05 of each month.
According to the regulations, the financial statements filed online need to be submitted to the national tax and local tax before May 3 1 of the following year.
Is VAT once a year or once a month?
It must be declared before 10 every month, and the output item >; If you put in, you have to pay. Output item
When do I pay the VAT tax return?
I come from Guizhou.
Our VAT tax return is submitted once a month, and holidays will be postponed.
Which taxes should be declared online every month and which taxes should be declared quarterly? 10 point
Tax declaration process:
1. Taxes declared by local taxes include business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and vehicle and vessel use tax.
(1) declare personal income tax before the 7th of each month.
(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. The 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.
2. Taxes declared by 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.
Tax copying and declaration process:
First, copying taxes
Copying tax is to record all invoices issued in the current month in the invoice IC card, and then report them to the tax department and read them into their computers as the basis for your company to calculate taxes. Generally, tax returns can only be made by copying the tax payment, and the invoice for next month can only be issued by copying the tax payment, which is equivalent to one month's settlement of the output tax.
Copying tax and filing tax are two processes, collectively referred to as copying tax:
IC cards are used for purchasing invoices, issuing invoices and copying taxes.
1. When purchasing invoices, you should go to the tax bureau with your IC card and invoice purchase permit. After purchase, the IC card should be inserted into the card reader and read into the anti-counterfeiting tax-controlled invoicing software for invoicing.
2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (you must know how to invoice, right? I won't explain it in detail), it should be noted that the electronic invoice and the printed invoice paper must be the same invoice.
3. Authentication of input invoices. If your company obtains a VAT invoice when purchasing goods, you should send the invoice to the tax bureau for certification before the end of the month.
4. Tax copying: At the end of the month, according to the tax copying time limit stipulated by the local tax authorities (generally 65438+ 0-5 of the following month), copy the invoice information issued and used this month into the IC card, then print out the paper report and affix the official seal, and take the IC card and the report to the lobby of the tax bureau for tax copying.
5, tax declaration, after the completion of the financial statements, fill in, review, declare the operation of the tax return (you must know the specific operation, not to mention here), after the tax declaration, print the tax return, including the main table and schedule. This operation is done in the software of "Electronic Information Collection System for VAT General Taxpayer" in your machine. Filling in the purchase and sale invoices of goods can be downloaded online, quickly and accurately. At the end of the quarter, submit the main form of this quarter's return to the tax bureau.
(1) Tax copying is one of the processes for the state to control special VAT invoices through the Golden Tax Project. If the enterprise is a general VAT taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (for issuing invoices, copying taxes and purchasing VAT invoices). That is, all the invoices issued last month are recorded in the invoice IC card, and then reported to the tax department to read into their server as the basis for the unit to calculate the tax amount. Generally, tax returns can only be made after tax copying, and invoices for this month can only be issued after tax copying. Only after the monthly tax copy is successful can the tax declaration be made.
(2) Copy the tax before filing tax online.
1. Online tax filing means that you fill in your company's tax information online.
2. Tax copying (also called tax copying) means that you read the information of this month's invoice on the IC card from your unit's tax control machine, and then the tax department writes the information on the card into the computer to check with the information of your unit's tax return to ensure the authenticity of the declared information.
3. Check and declare.
Common sense of tax copying:
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