After issuing an ordinary VAT invoice, ordinary taxpayers need to pay taxes in accordance with the relevant tax laws. The following is the tax payment process for ordinary taxpayers after issuing ordinary tickets:
1. Pay VAT: After issuing an ordinary VAT invoice, the general taxpayer needs to calculate the VAT payable according to the actual sales situation. Ordinary taxpayers can pay taxes on a monthly or quarterly basis, and the specific tax payment period shall be stipulated by the tax authorities. Taxpayers need to fill in the VAT tax return form, declare the tax payable to the tax authorities through the electronic tax bureau or paper, and pay the corresponding taxes on time.
2. Declare other taxes: In addition to value-added tax, general taxpayers need to declare and pay other related taxes according to relevant laws and regulations, such as enterprise income tax and urban maintenance and construction tax. Taxpayers need to fill in the corresponding tax returns according to the actual situation and declare and pay the relevant taxes on time.
3. Pay attention to tax policies and regulations: ordinary taxpayers need to pay attention to changes in tax policies and regulations in a timely manner during the tax payment process. The adjustment of tax policies and regulations may have an impact on taxpayers' declaration and payment. Taxpayers need to know the relevant information in time and fulfill their tax obligations in accordance with the latest regulations.
4. Data preservation and archiving: After paying taxes, ordinary taxpayers need to properly preserve relevant tax returns, invoices and other tax materials and file them in accordance with the provisions of the tax authorities. Filing is the verification and supervision of taxpayers' tax behavior by tax authorities, and taxpayers should actively cooperate with the filing work of tax authorities.
In short, ordinary taxpayers need to pay taxes in accordance with the provisions of the tax law after issuing ordinary VAT invoices. Taxpayers should keep abreast of changes in tax policies and regulations, declare and pay relevant taxes on time, properly keep tax payment materials, and cooperate with the filing work of tax authorities. If you have specific questions, it is recommended to consult a professional tax agency or lawyer for more accurate help.
The application and tax declaration process of general taxpayers includes the following steps: first, taxpayers need to apply for general taxpayer qualification and obtain general taxpayer qualification certificate. Then, according to the requirements of the tax department, fill in the Application Form for Issuing Ordinary Tickets and provide relevant supporting materials, such as business license and tax registration certificate. The application form and materials shall be submitted to the local tax authorities for examination and approval. After approval, the taxpayer will get the right to use the universal ticket. In terms of tax returns, taxpayers need to fill in and submit tax returns according to the specified time nodes, including sales, input tax and other related information. The tax authorities will review the tax returns and calculate the tax payable by taxpayers. Require taxpayers to pay taxes on time and submit tax payment certificates to the tax authorities. When necessary, taxpayers need to cooperate with the tax inspection work of tax authorities. The above are the basic steps of the general taxpayer's application and tax declaration process, and the specific operation can be carried out according to the provisions of the local tax authorities.
Legal basis:
Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19): Chapter VI Special Tax Adjustment Article 110 The principle of independent transaction mentioned in Article 41 of the Enterprise Income Tax Law refers to the principle that unrelated parties conduct business in accordance with fair transaction prices and commercial practices.