Newly established companies can generally keep accounts or apply for tax returns according to the local maintenance and handling mechanism. In some areas, the date is listed as maintenance.
In the first case, if the date on the business license of some enterprises is before 15, accounts need to be made in the current month. Then next month, the corresponding tax declaration work will be carried out.
For example (the business license was issued on May 4, 2007+2065438, so tax returns are required in June).
In the second case, the date on the business license of the enterprise is after 15, and the accounts need to be made in the current month. Tax returns are made every other month.
For example (the date of issuance of the business license is 2065438+May16,07, so tax returns are required in July).
Specifically, the maintenance notice approved by the local taxation bureau shall prevail. When the company is properly established, it is necessary to consult the local national tax office insurance in time to avoid missing the best tax filing time.
tax declaration
Tax declaration refers to the legal act of taxpayers submitting written reports to tax authorities on tax matters in accordance with the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.
Taxpayers' and withholding agents' tax returns or tax withholding and remitting reports mainly include: tax types, tax items, taxable items or tax withholding and remitting items, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withholding and remitting, tax payment period, etc. Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs.
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tax declaration