First of all, through the national tax department query.
The national tax authorities provide taxpayers with various channels to inquire about their tax information, including the tax paid by enterprises in one year. Taxpayers can log on to the official website of the national tax department and enter relevant information of the enterprise on the website, such as taxpayer identification number, enterprise name, etc. , in order to query the tax information of the enterprise. At the same time, taxpayers can also go to the window of the local tax hall, carry the relevant certificates and materials of the enterprise, and consult and inquire with tax officials.
Second, through the enterprise financial statements query
The financial statement of an enterprise is an important document reflecting the operation and financial situation of the enterprise, including the tax information of the enterprise. Taxpayers can view the financial statements of enterprises, such as balance sheet, income statement and cash flow statement. Understand the tax payment of the enterprise for one year. It should be noted that the data in financial statements may need to be calculated and analyzed to get accurate tax information.
Third, query through tax returns.
Enterprises will submit tax returns to the tax authorities every year to declare their tax payable and paid taxes. Taxpayers can learn about the tax payment of enterprises in one year by consulting the tax return of enterprises. The tax return lists the tax data and calculation process of the enterprise in detail, which can help taxpayers to understand the tax status of the enterprise more accurately.
Four, through the annual settlement report query
If the enterprise has completed the annual settlement, the taxpayer can also inquire about the tax payment of the enterprise for one year through the settlement report. Annual final settlement is a process in which enterprises summarize and settle annual tax payment. The final final settlement report contains the annual tax payment data and settlement results of the enterprise, which can help taxpayers to fully understand the tax payment situation of the enterprise in one year.
To sum up:
Inquiring about the annual tax payment of an enterprise can be made through the official website of the national tax department or the window of the tax hall, and relevant information can also be obtained through the financial statements or tax returns of the enterprise. If the enterprise has completed the annual settlement, it can also check the tax payment status through the settlement report. It should be noted that different inquiry channels may need to provide different information and materials, and taxpayers need to choose the appropriate inquiry method according to the actual situation.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 33 provides that:
Taxpayers and withholding agents must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
This article stipulates that taxpayers and withholding agents must file tax returns and submit relevant tax payment materials according to law, which provides a legal basis for inquiring about the tax payment situation of enterprises in one year.
People's Republic of China (PRC) enterprise income tax law
Article 54 provides that:
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.