First, how to declare and pay taxes
1. Ordinary taxpayers have to declare a tax every month, unlike small-scale taxpayers who can declare it once a quarter; Every month 1- 15 is the time for tax declaration, and the tax of last month is declared; It is best to open a tax treasury bank to declare and pay taxes, so that you don't have to pay cash withholding taxes online. General taxpayers mainly declare on a monthly basis: value-added tax and enterprise income tax in advance. 2. Value-added tax declaration: copying tax: General taxpayers must copy tax before filing tax returns every month. Copying taxes is very simple. Insert an IC card into the computer, enter the anti-counterfeiting billing system, find the tax copy and click. 3. Tax calculation: VAT payable = output tax-input tax. Output tax is the total tax amount of VAT bills we issue, and input tax is the total tax amount of VAT bills we receive! Input tax bills must be certified in the current month, and uncertified bills cannot be deducted. 4. Fill in the declaration form: the general value-added tax declaration form is declared online and submitted to the tax hall and printed in triplicate. Between online declaration of value-added tax, search the online declaration system of Sichuan (province name) in Baidu, and enter the taxpayer's tax number and password to log in and enter the declaration. It's simple. 5. Prepayment of enterprise income tax: Prepayment of enterprise income tax should be paid monthly, which can be divided into two ways: audit collection and verification collection. The specific payment method shall be determined by the tax authorities. Prepayment of enterprise income tax is also done by submitting paper materials to the lobby after online declaration. 6. If you really don't know the relevant process, you can consult the company's tax administrator or the tax hall staff.
2. Is it a fine to declare stamp duty late?
Stamp duty can be overdue in the electronic tax bureau, and taxpayers can make supplementary declarations during the corresponding period selected by the electronic tax bureau. Time is not too long. There shouldn't be a fine. Make up the declaration as soon as possible, because it's overdue, so you can't declare it online. I want to fill out a paper report and declare it at the front desk window of the tax hall.
3. Can overdue input tax invoices be deducted?
When the input tax due to the following objective reasons expires, taxpayers are allowed to continue to deduct their input tax by comparing the matching VAT deduction vouchers after being certified and audited by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China:
1. The VAT deduction voucher is overdue due to force majeure factors such as natural disasters and social emergencies;
2. The VAT deduction voucher is stolen, robbed, or overdue due to lost or mistaken mailing;
3. The relevant judicial administrative organ impounds the VAT deduction voucher in handling business or inspection, and the taxpayer fails to fulfill the reporting obligation normally, or the information system and network of the tax authorities fail to process the taxpayer's online certification data in time, resulting in the overdue VAT deduction voucher;
4. Due to economic disputes, the buyer and the seller failed to deliver the VAT tax deduction certificate in time, or the taxpayer changed the tax payment place, cancelled the old household and re-registered the tax for too long, resulting in the overdue VAT tax deduction certificate;
5. Due to the casualty, sudden serious illness or unauthorized resignation of enterprise taxpayers, the handover procedures failed, resulting in overdue VAT deduction vouchers;
6. Other circumstances stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The relevant legal basis of this article.
Article 32 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.
Article 62 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed. ?
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