1, the local tax declaration of taxes are: business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax, vehicle and vessel use tax.
(1) Before the 7th of each month, declare personal income tax.
(2) By the 15th of each month, business tax, urban construction tax, education surcharge and local education surcharge will be declared.
(3) Stamp duty, which is declared once at the end of the year (for the whole year).
(4) Property tax and land use tax, to be declared by April 15th and October 15th every year. However, the tax requirements vary from place to place, and the declaration is made according to the deadline required by the competent tax bureau of the unit.
(5) Vehicle and vessel use tax is declared and paid in April every year. However, tax requirements vary from place to place, so you should file the return according to the deadline required by the tax office in charge of your organization.
(6) If no tax has been incurred, zero declaration should also be made on time.
(7) Tax declaration methods: online declaration and door-to-door declaration. If online declaration, directly log on the website of the local local tax bureau, enter the tax declaration system, enter the tax code, password and then make the declaration. If it is a door-to-door declaration, fill in the tax declaration form and submit it to the competent tax bureau.
2. The taxes declared by the state tax are mainly: value-added tax and income tax.
(1) Declare the value-added tax by the 15th of each month.
(2) Income tax is declared by the 15th of the month following the end of each quarter.
(3) The state tax declaration is more complicated and requires the installation of an online tax declaration system, which generally requires training for the declaring units.
The process of tax copying and filing:
One, tax copying
The tax copying is to record all the invoices issued in the month into the invoice IC card, and then report to the tax department to read it into their computers as the basis for calculating the tax amount of your unit.
The tax copy and tax return are two processes, collectively referred to as the tax copy and return:
IC card is to purchase invoices, invoicing and tax copy with.
1, when purchasing invoices, hold the IC card and invoice permit to go to the tax office, after purchasing back, the IC card will be inserted into the card reader and read into the anti-counterfeit tax-control invoicing software, which will be used for issuing invoices.
2, invoicing, first insert the IC card into the card reader, and then enter the invoicing system for the operation of invoicing (how to invoice, you must be able to it? I won't explain in detail), it should be noted that the electronic version of the invoice and the printed invoice paper must be the same invoice.
3, the certification of input invoices, if your unit purchases goods obtained VAT invoices, before the end of the month with the invoice credit union to the tax office for certification.
4, tax copying, at the end of the month, according to the time limit for tax copying stipulated by the local tax (usually 1-5 days of the following month), the information of the invoices that have been issued and used in the current month will be copied into the IC card, and then print out the paper statement and stamp it with the official seal, and go to the hall of the tax bureau with the IC card and the statement to make a tax copy.
5, tax return, to be done after the financial accounts, the tax return to fill out, audit, tax return operation (specific operation you must be right, not here), after the tax return, the return to print, including the main table and schedule. This operation is completed in your machine in the "VAT general taxpayer tax return electronic information collection system" software, about the input and output invoices can be downloaded online, both fast and accurate. At the end of the quarter, the main form of the quarterly return will be sent to the tax office.
(1) Tax copying is one of the processes by which the state controls VAT invoices through the Golden Tax Project. If an enterprise is a general VAT taxpayer and needs to issue VAT special invoices, it is required to purchase a tax-controlled computer. After applying to become a provisionally recognized general taxpayer, it is required to purchase a golden tax card and an IC card (for use in issuing invoices and tax copying and purchasing VAT invoices) from the unit designated by the tax authority. This means that all the invoices issued in the previous month will be recorded in the invoice IC card, and then reported to the tax department for reading into their server, which will be the basis for the unit to calculate the tax amount. Generally, the tax copy is executed before the tax return is filed, and the invoice for the current month can only be issued after the tax copy has been made. The tax return can only be filed after a successful tax reading each month.
(2), the online tax return before still have to copy the tax
1, online tax return means you fill in the unit from the Internet tax information.
2, tax copy (also called tax copy) means that you from the unit of the tax-controlled machine, will be invoiced this month to read the information on the IC card, the tax department to write the information on the card into the computer, and your unit of the tax information to ensure the authenticity of the information applied for.3, after checking the match, before declaring.
Tax copying:
Tax copying is a process by which the state controls VAT invoices through the Golden Tax Card Project. If an enterprise is a general taxpayer that needs to issue VAT special invoices, it must purchase a tax-controlled computer, and after applying to become a provisionally recognized general taxpayer, it must purchase a golden tax card and an IC card (for use in issuing invoices and tax copying, and for buying special invoices) from a unit designated by the tax authorities. That is, all the invoices issued in the month are recorded in the invoice IC card, and then reported to the tax department to read into their computers, which is the basis for calculating the tax amount of your unit. The general copy of the tax in order to report the tax, and the copy of the tax in order to issue invoices for the next month, it is equivalent to a month's open itemized tax clearance.
→→It is about 1 to 5 every month to the tax office to copy the tax
→→It is the anti-counterfeit tax-control issued sales invoices to the tax tax
The tax copying needs to bring:
1, IC card (has been in the invoicing system to write the tax copying)
2, all of the sales invoices of the current month
3, there is also the last blank
4, all the negative invoices issued this month, all the joints to be brought, and said to be the recovery of the positive invoices
5, invoice purchase and collection card
Tax copying and filing date:
The tax copying date for the 8th of each month before the VAT filing date for the 10th before the income tax for the 15th before the
(a) query the invoices issued in the current month
Enterprises are required to check the invoices issued during the month on the last day of each month to check whether the invoices issued are correct. Whether there are wrong invoices, wrongly canceled (not canceled; should not be canceled but canceled), etc., found that the above situation must be dealt with immediately, and must ensure that the IC card electronic information and paper invoices are completely consistent.
(2) Provisions on the time of tax copying
1. Enterprises should go through the procedures of tax copying and filing 2 days in advance of the statutory filing period. Meanwhile, it should be noted that the tax declaration can be made only after the successful processing of tax copy and filing.
2. Regardless of whether tax-controlled invoices were purchased or issued in the previous month, enterprises must perform the operation of "tax copying" during the tax copying and filing period and file tax returns with the tax authorities, or they will not be able to issue tax-controlled invoices in the next month.
3. No tax copying operation is allowed until the tax copying time stipulated by the system, otherwise it will affect the issuance of tax-controlled invoices by enterprises.
4. At 00:00 on the 1st of each month, the system will automatically close the accounts, and the tax-controlled invoices issued after the 1st of each month will be automatically recorded in the next month, regardless of whether the enterprise carries out tax copying or not. Therefore, enterprises should timely execute "invoice nullification" in the system for tax-controlled invoices nullified in the same month. Once the system closes the accounts, enterprises will not be able to nullify the tax-controlled invoices issued in the previous month.
5. It is recommended that enterprises use a new diskette to generate a tax copy diskette every month, i.e., the tax copy diskette only stores the tax copy data of the current month; in particular, a new diskette must be used when copying the tax across the year, i.e., the diskette can not exist in the previous year's tax copy data. At the same time, you should carry a backup diskette when you take a tax copy and do a good job of anti-virus treatment in order to avoid multiple runs.
6. When an enterprise changes, cancels or transfers its account, the tax-control invoice stubs used by the enterprise will be scanned and replenished through the authentication sub-system by the competent tax office; the tax-control invoices that have not been used up by the enterprise will be uniformly paid off by the competent tax office in accordance with the procedures for payment of invoices, and the enterprise is not allowed to void the unused tax-control invoices in its inventory through the anti-counterfeit tax-control invoicing sub-system.
7. Enterprises that have changed the invoicing subsystem from DOS version to WINDOWS version shall have the tax-control invoices issued by DOS version of the invoicing subsystem after the execution of tax copying and filing operation in the previous month scanned and recorded by the competent tax office through the authentication subsystem, and at the same time the unused tax-control invoices will be uniformly paid off by the competent tax office in accordance with the procedure of payment of invoices and the enterprises are not allowed to issue tax-control invoices by the invoicing subsystem from the DOS version any longer. At the same time, the unused tax-controlled invoices will be uniformly canceled by the competent tax office in accordance with the procedure for canceling invoices, and the DOS version of the invoicing subsystem will not be used to issue tax-controlled invoices.
8. Enterprises with separate invoicing machines shall, in the order of tax copying and declaration, first copy the tax from the separate invoicing machine and then copy the tax from the main invoicing machine, and process the tax copying and declaration at the same tax copying and declaration window.
9. When an enterprise changes its tax-related matters, it should first go to the third tax office to go through the relevant change procedures. Then, with the copy of Tax Registration Certificate, Certificate of General Taxpayer Qualification or Approval, Golden Tax Card and IC Card for Tax Copying and Filing, etc., they should go to the declaration hall within the levy period to have the information changed by the relevant personnel of Levy Control Section of the Bureau and the technicians of Golden Tax Company.
(3) Handling of Unsuccessful Tax Copying and Reporting
If the tax-control invoice stub copy data diskette and the tax-control IC card reported by an enterprise are inconsistent after checking by the tax bureau in charge, the enterprises shall handle the cases as follows:
1. If the number of copies of tax-control invoice stub copy in the diskette is less than that in the tax-control IC card due to the damage of enterprise's hard disk or other reasons, the enterprise shall provide The enterprise should provide all the tax-control invoice stubs in that month to the competent tax office for scanning through the authentication sub-system to make up for the record.
2, due to the enterprise to replace the golden tax card and other reasons caused by the number of copies of tax-controlled invoice stub copy in the diskette is greater than the number of copies in the tax-control IC card (excluding the tax-control IC card for the case of zero), the diskette contained in the tax-control invoice stub copy detailed data can be read into the sub-system of the tax return, but the month must be to identify the reasons for the generation of such inconsistencies.
3. If the tax-control invoice stub data in the tax-control IC card is zero due to the mismatch of the computer model of the enterprise, the data on the floppy disk will be deposited into the tax filing system if it can be deposited according to the prompts of the system; and if it can't be deposited according to the prompts of the system, the enterprise should hold all the tax-control invoices' stubs of the same month and go to the tax office in charge of the tax office for scanning through the authentication sub-system to make up for the record.
4. If the data of tax-control invoice stubs cannot be collected due to the quality problem of the enterprise's floppy disk, the enterprise should submit the floppy disk again.
Tax copying process
Tax copying means that the invoicing unit reads the information of VAT invoices issued in the anti-counterfeit tax-control into the IC card used for invoicing by the enterprise, and then the IC card is brought to the IRS to be read into their computer system.
In order to certify the input tax with the enterprises that have obtained the invoices, the information credited to the computer system of the IRS is used for nationwide invoice comparison to prevent enterprises from issuing yin-yang invoices, big-headed and small-tailed invoices, and to control the sales revenues of the enterprises.
Tax copying and reporting operation
It should be tax reporting, tax copying, certification, is the VAT anti-counterfeit tax-control system every month must do the work of the Golden Tax Project belongs to the invoicing, certification of the work of the two systems, in accordance with the specific order of operation:
1, tax copying
I, the user copy the tax process
Tax copying and writing the IC card -→ print a variety of statements
A. Normal tax copying process on the starting day of tax copying;
Entering the system-→Tax processing-→Tax copying and filing management-→Tax copying process-→System pops up the "Confirmation Dialog"-→Inserting the IC card and confirming it-→Normal copying and writing of the IC card is successful
B. Repeat copying of the old tax of the previous month:
Entering the system-→Tax return processing-→Tax return copying management-→Tax return copying processing-→The system pops up the "Confirmation Dialog"-→Inserting the IC card and confirming it-→The copying of the old tax of the previous month is successful;
C. Querying the status of gold tax card
Entering the system-→Tax return processing-→Golden tax card management-→Golden tax card status inquiry Tax card status query -> system pop-up detailed information
2, tax: the IC card after tax copying and printing of various sales statements to the tax service hall of the Tax Bureau to the tax staff to accept the tax return, they will be based on the requirements of the tax system to give you a tax return, that is, to read the invoicing information on your IC card, and then check with a variety of sales statements, and then tax returns processing.
3. Certification: When certifying, you can bring the VAT invoice credit union which you want to prepare for deduction in the same month to the invoice certification window of the National Tax Bureau. VAT invoices are valid for certification within 90 days of issuance. The certified VAT invoices must be offset in the same month.
The handling of abnormal tax copying refers to
Common faults of general taxpayers' invoicing system and tax copying and filing
I. Scope of application: Replacement of golden tax card, reissuance of golden tax card, and loss or theft of golden tax card or IC card, etc.
II. Acceptance information:
1. IC card
2. manually-made "Summary Table of VAT Summary Table of Special Invoice (with official seal)
3, Manual Summary Table of General VAT Invoice (with official seal)
4, All special invoices issued in the current month that have not been copied yet (including normal invoices and invalid invoices)
5, The last special invoice of the last tax copy
6, All blank special invoices
7, Invoice Purchase book and list of invoices issued
8, maintenance sheet of Ke Tax Company (used when replacing or reissuing the golden tax card, which must be signed by the Taxation Section)
9, table of the situation of the lost or stolen special equipment of anti-counterfeit tax-control system (used when the golden tax card or the IC card is lost or stolen)
Three, handling procedures:
1, anti-counterfeit tax-control enterprises obtain the new golden tax card at the service unit (the The company will obtain the new golden tax card
2. When the anti-counterfeit tax-control enterprises have issued VAT special invoices and VAT ordinary invoices in the same month, the tax service office will fill in the "Non-normal Tax Return Processing Form" and scan and collect all the issued VAT special invoices and VAT ordinary invoices in the same month by using the stub copy supplement
3. The anti-counterfeit tax-control enterprises will go to the Taxation Section for the issuance of the golden tax card.
4. The anti-counterfeit tax-control enterprises will bring the maintenance slip (the first copy) of the tax company, which has been issued by the tax administration department with the golden tax card and signed by the tax administration department, to the tax service hall to enter the blank invoices
Fourth, the relevant manual forms of the WINDOWS Invoicing System can be downloaded from the website of the Company under the title of "Latest Notices" and "Manual Report Format of the Windows Invoicing System".
Tax Accounting Procedures (for General Taxpayers)
VAT invoicing system for general taxpayers is a sub-system of "Golden Tax Project", and it is also a tax control software which is closely related to tax copying and reporting and other operation links. In the process of daily invoicing and tax copying and filing by some enterprises, due to the fact that some parts of the system are not operated in place or for other reasons, the system will have some "faults" from time to time, which will affect the daily invoicing or tax copying and filing by the enterprises. In this regard, in order to facilitate the general VAT taxpayers to understand the types of common "faults", the reasons for their occurrence and the methods to eliminate them, the author lists them as follows, which are for reference only:
One, "faults" in invoicing operation
(I) Description of the "fault": In the normal case of the invoicing system, enterprises often find that the system can not fill the invoicing operation in the starting day of a month of tax copying and filing.
(2) Reason analysis: First, the enterprise may not be in accordance with the specified time to copy the tax, in order to urge the enterprise to copy the tax on time, the invoicing system has a tax copy on the starting day of each month, not to copy the tax before the automatic "locking" invoicing function, the enterprise, if the tax copy on the starting day of each month to come, not to copy the tax can not open the invoices; second is the enterprise, although it has been carried out the copy of the tax Secondly, although the enterprise has performed the tax copying operation, but overdue tax returns to the tax department, the system is set, the enterprise in the monthly tax copying day in time after the tax copying, should be in the specified period to the tax authorities to file tax returns, if the enterprise after the tax copying of the tax overdue tax returns, then the invoicing system will still be "locked up" and can not open the invoices.
(3) "Troubleshooting": As long as the enterprise executes the operation procedure of tax copying in time, and goes to the tax authorities to file tax returns with the IC card of tax copying within the specified time, the invoicing system can be automatically unlocked and the function of invoicing can be restored after re-entering the invoicing system.
Two, tax reporting and ticketing authorization "failure"
(1) "Failure" description: In the case of a normal operating system, due to the failure of the enterprise operator to operate in accordance with the normal procedures, even though the invoicing and tax copying operations have been carried out, the system is often used for tax reporting when the tax authorities. When filing tax returns to the tax department, the system often prompts: "information decryption cumulative and wrong", tax return failure, or IC card on the ticket authorization information is directly cleared, only to retain the tax information, and can not be a normal copy of the tax return.
(2) Reason analysis: the system has a fixed operation procedure, the invoice can be purchased only after the authorization of invoice purchase, and the tax can be filed only after the tax copying, the two operations can't be carried out crosswise, and the tax information and the authorization information of invoice purchase on the IC card of the enterprise can't be ****existed, if you copy the tax first, and then get the authorization of invoice purchase, and then go to file the tax return, then the system will prompt at the time of filing the tax return: "information decryption cumulative and wrong", the tax return fails; if you get the ticket authorization first, and then copy the tax, the ticket authorization information on the IC card will be cleared, and only the tax information will be retained.
(3) "Failure" troubleshooting:
1. If the system fails to report taxes normally, the system prompts "information decryption and error", first go to the tax authorities to unlock and rewrite the faulty IC card, and then re-enter the invoicing system and use the old tax copy of the previous month to report taxes. The system, the use of copying last month's old tax function, and then copy the tax amount can be ......
2, if the IC card on the ticket authorization information is cleared failure, the first to carry out normal tax reporting, such as the purchase of tickets need to be re-purchased ticket authorization
Three, copying and reporting of tax "faults "
(a) "Fault" description: the system interface is normal, but the system does not respond to the insertion of the IC card or can not carry out the operation of invoicing and tax copying and reporting.
(2) Reason and analysis: the IC card, the golden tax card or the user's hard disk may be damaged, as long as one of the three hardware is damaged, the system will not be able to carry out normal invoicing and tax copying and filing operations. If the hard disk is damaged and the IC card is inserted, the system does not respond or cannot operate normally; if the hard disk is normal and the IC card or the golden tax card is damaged, the system cannot read the information after the IC card is inserted and the invoicing and tax copying and filing cannot be carried out.
(3) "fault" troubleshooting:
1. When the tax-control IC card is found to be damaged, the IC card should be replaced by the operation and maintenance unit, and then the IC card should be unlocked and rewritten at the tax authorities, and then the system can be re-entered to copy the old tax of the previous month, and then copy the amount of tax to be reported, and the system can be restored to normal. The system will return to normal.
2. When the golden tax card is found to be damaged, the golden tax card should be replaced at the operation and maintenance unit first, and then the golden tax card should be reissued at the state tax authorities, and all the invoice stubs issued in the previous month should be sent to the state tax authorities to make up for the records manually, then the tax can be filed, and the system will be back to normal.
3. When the hard disk of the computer is found to be damaged, the hard disk should be replaced first, and then the operation and maintenance unit should reinstall the golden tax system, and the original intact IC card and golden tax card can be utilized to enter the golden tax system for tax copying and reporting and invoicing operations.
Four: "Failure" of canceling golden tax card
(1) "Failure" description: When the golden tax card is canceled for some reasons (such as canceling the general VAT taxpayer or canceling the tax registration), the golden tax card cannot be canceled.
(2) Reason and analysis: Except for the damage of IC card, golden tax card or user's hard disk, etc., if the enterprise removes the golden tax card without completing the tax copying and filing operation on the deadline for cancellation, it will not be able to cancel the golden tax card.
(3) "Troubleshooting": reinstall the golden tax card and operate according to the following steps: the first step is to carry out the tax copying operation of the previous month and the first day of the month of cancellation to the day of cancellation; the second step is to go to the tax authorities to file tax returns with the IC card and settle all the taxes, and pay off the invoices; the third step is to ask professionals to remove the golden tax card; the fourth step is to remove the IC card, golden tax card and the IC card and the IC card and the IC card and the card and the IC card and the IC card and the card. Step 4: Hand over the IC card and golden tax card to the tax authorities and go through the procedure of canceling the golden tax card (for general taxpayers). If the enterprise in the process of removing the golden tax card damaged, it should ask the operation and maintenance unit, reinstall the golden tax system and tax authorities to issue and make up the relevant information, and then follow the above steps.
How to Handle Tax Declaration for New Enterprises
[1] After applying for the tax registration certificate, taxpayers should go to the bank service window to apply for the special account for tax payment, and then go to the window for declaration and collection to apply for the tax IC card. If you are willing to entrust the agent to declare, go to the Golden Spike Taxation Firm for the entrusted agent to declare procedures. And go to the service hall before the 10th day of the following month to apply for the tax declaration procedures, and then every month, no matter whether there is any sales (business) income, you should apply for the tax declaration within the stipulated period.
[2] Article 25 (1) of the Law of the People's Republic of China on the Administration of Taxation Collection stipulates that taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations, or in accordance with the tax authorities in accordance with the provisions of the laws and administrative regulations of the filing deadlines, the content of the returns. Article 32 of the Rules for the Implementation of the Law of the People's Republic of China on the Administration of Taxation and Collection stipulates that taxpayers who do not have any tax due during the tax period should also file tax returns in accordance with the regulations. Therefore, taxpayers should make a declaration even if they have no income. Whether or not to declare zero depends on the relevant provisions of the tax (fee) types approved by the tax authorities, and is not necessarily linked to whether or not there is income. The declaration process for each type of tax is the same as the normal declaration process, while the zero declaration for social security contributions requires the signature and consent of the tax administrator and the director before it can be processed.
Value-added tax general taxpayer declaration process
[1]VAT general tax declaration methods These methods are formulated in accordance with the relevant provisions of the Law of the People's Republic of China on Administration of Taxation Levy and its implementing rules, the Provisional Regulations of the People's Republic of China on Value-added Tax and the Measures for the Administration of Invoices of the People's Republic of China.
I. All general taxpayers of value-added tax (hereinafter referred to as taxpayers) shall make tax declaration in accordance with these Measures.
II. Taxpayers must implement electronic information collection for tax declaration. Taxpayers using the anti-counterfeit tax-control system to issue VAT special invoices must make tax declaration only after successful tax copying and declaration.
3. Information for Tax Declaration
(1) Compulsory Information
1. VAT Declaration Form (Applicable to General VAT Taxpayers) and its Attached Information of VAT Declaration Form (Tables 1, 2, 3 and 4);
2. Taxpayers using the anti-counterfeit tax-control system are required to submit IC cards (detailed data) recording the current period's tax payment information. IC card recording the current tax information (taxpayers whose detailed data are backed up on floppy disks must also submit backup data floppy disks), Detailed Statement of Stub Coupons of VAT Special Invoice and Detailed Statement of Credit Coupons of VAT Special Invoice;
3. Balance Sheet and Profit and Loss Statement;
4. Detailed Statement of Purchase, Sale and Inventory of Refined Oil Products (to be filled in by taxpayers who engage in the business of retailing refined oil products);
5.
5. Other mandatory information prescribed by the competent tax authorities.
Taxpayers whose tax declarations are based on electronic information collection are required to submit to the competent tax authorities, in addition to the electronic data of the above mandatory information, the VAT Declaration Form (Applicable to General Taxpayers) (the main form and the attached table) in paper form.
(2) Preparatory Information
1. Stub copies of issued VAT special invoices and ordinary invoices;
2. VAT special invoices that meet the conditions for deduction and are declared for deduction in the current period;
3. Photocopies of customs duty-paid vouchers for imported goods, transportation invoices, ordinary invoices for purchased agricultural products and ordinary invoices for purchased waste materials;
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4. the stub copy or the report of the acquisition voucher;
5. the stub copy of the withholding tax voucher;
6. other information required by the competent tax authorities.
Whether the docket information needs to be reported in the current period is determined by the provincial state tax bureaus.
Fourth, Management of Information for VAT Declaration
(1) Required Information for VAT Declaration
Taxpayers shall, during the tax declaration period, timely submit the electronic data of all the required information to the competent tax authorities and, within the time limit (the specific time limit shall be determined by the provincial state tax bureaus) determined by the competent tax authorities in accordance with the provisions of the Tax Law, submit the paper-based information required to be submitted by paragraph 1 of Article 3 of the present Measures, Paragraph 1 of these Measures shall require the submission of the mandatory information on paper (the specific number of copies to be determined by the provincial state tax bureaus) to the competent tax authorities, and after the tax authorities have signed and received the report, one copy shall be returned to the taxpayer, and the rest shall be retained.
(2) VAT declaration information
Taxpayers should carefully organize and bind the information after the end of the month.
1. The stub coupons of manual VAT special invoices and ordinary invoices issued as a whole shall be bound in the original order; the stub coupons of computerized VAT special invoices issued, including VAT special invoices issued by the anti-counterfeit tax-control system, shall be bound in a book for every 25 copies according to the sequential number of the invoices issued, and if there are fewer than 25 copies, according to the number of copies actually issued.
2. For the documents belonging to tax deduction vouchers, according to the chronological order of acquisition, a book shall be bound for every 25 copies of the document types, and if there are less than 25 copies, the book shall be bound according to the actual number of copies.
3. When binding, the tax authorities must use the unified provisions of the "tax collection / tax deduction documents summary book cover" (hereinafter referred to as "cover"), and fill in the cover in accordance with the provisions of the contents of the tax staff and financial personnel to audit and sign. After enabling the Cover Book, the taxpayers can no longer fill in the cover contents of the original VAT special invoices.
4. Taxpayers who have not used up the manual version of VAT invoices in the same month shall not install the Cover for the time being, and those who have not used up the invoices for two months shall install the Cover in the month when the competent tax authorities cut the corners of the remaining part of the invoices for scrapping.
Taxpayers issued ordinary invoices and acquisition vouchers in the month in which the whole book is used up, plus the "cover".
5. The content of the Cover includes the name of the taxpayer's unit, the number of copies of documents in the book, the amount, the amount of tax, the total number of books of such documents and the number of documents in the book in the current month, and the time to which the tax belongs, etc., the specific format of which is formulated by the State Administration of Taxation of each provincial level.
V. The "VAT Return (for General VAT Taxpayers)" (the main form and the attached table) shall be purchased by the taxpayers from the competent tax authorities.
VI. Declaration Period
Taxpayers shall make tax declaration on a monthly basis from the 1st day of the following month to the 10th day of the following month, and if the last day of the month is a statutory holiday, it shall be postponed for one day; if there are more than three consecutive statutory vacations within the 1st day of the month to the 10th day of the month, it shall be postponed in accordance with the number of days of the vacations.
VII. Penalties
(1) If a taxpayer fails to file a tax return and submit tax information within the prescribed period, the taxpayer shall be penalized in accordance with the relevant provisions of Article 62 of the Law of the People's Republic of China on Administration of Taxation Collection.
(2) If a taxpayer refuses to file a tax return or makes a false tax return after being notified to do so by the tax authorities, and fails to pay or underpays the tax due, the taxpayer shall be dealt with as a tax evader and punished in accordance with the relevant provisions of Article 63 of the Law of the People's Republic of China on the Administration of Taxation Collection in the People's Republic of China*** and the People's Republic of China.
(3) If a taxpayer fails to make a tax declaration and fails to pay or underpays the tax due, the taxpayer shall be punished in accordance with the relevant provisions of Article 64 of the Law of the People's Republic of China on the Administration of Taxation Collection in the People's Republic of China*** and the People's Republic of China.
Online tax declaration process
Online declaration refers to the online declaration at the beginning of each month of the previous month's value-added tax (VAT) declaration, business tax declaration, accounting statement declaration, and personal income tax declaration. There is a specialized online filing system for online filing and it is company specific.
Tax copying: the 1st of each month to start copying the tax, in the unit can be, and then print out the sales invoice summary table, etc.;
Tax return: that is, you copy the tax IC card and play the summary table in the date specified by the National Revenue Service to go to the National Revenue Service to report taxes. (Tax return and declaration can be done at the same time)
Tax declaration: that is, bring your general VAT declaration of the main form, schedules, financial statements together with the IRS and local tax bureaus to declare taxes.
Electronic declaration is on their own first in the unit online declaration, and then bring the IC card, the main form, schedules, financial statements to the tax office and then declare can be.
1 first copy of the tax: that is, your sales data information is automatically written on the gold tax card, and then print out the list of sales invoices and the summary table (look at the invoicing of the book to understand) 2 in the specified date first self in the online declaration (online what form you will be corresponding to what form, which is based on their own requirements of the tax office) 3 online declaration is completed after the prompt to the tax office in the words of the urgent declaration, you can put the IC card and the main form, and the schedule, and financial statements to the tax office. The first thing you can do is to take the IC card and the main tax form, schedules, financial statements together to the IRS can be, if your business has a tax, the IRS will give you a tax voucher, you take this voucher can go to the bank to pay the tax. 4 back to the unit after the IC card inserted in the computer and boot up the computer to see it.
Online tax declaration refers to the taxpayer in the specified tax period, the use of computers to log on to the Internet, fill out the relevant tax-related electronic declaration form, send the tax declaration data to the tax declaration acceptance server of the tax bureau, declare and print tax vouchers by themselves, and pay the tax to the account bank by themselves, or through the network network of the tax authorities and the banking sector, the taxpayer will be through the network to fill in the information of tax declaration to the taxpayer, and the taxpayers will be able to pay the tax. Through the network between the tax authorities and the banking sector, the tax declaration information filled in by the taxpayer through the network will be transmitted to the taxpayer's bank, and the bank will transfer the tax to the treasury directly from the taxpayer's contracted account, a form of tax declaration.
The implementation of online tax declaration is in line with the requirements of modern financial and accounting computerization, and the application conditions are simple, easy to operate, fast and convenient. The use of electronic declaration software, taxpayers will declare the data entered into the declaration software, the software on the data for automatic audit, and error or correct prompts, so that the declaration of data is more accurate and complete; taxpayers are not subject to time and space constraints, do not leave their homes, click the mouse to complete the declaration, invoicing tax procedures, not only to eliminate the door to declare the waiting time is long, the number of times of round trips to and from the pain of running around, and the online e-declaration. The operation is simple and easy, the automation degree is high, which reduces the cost of tax payment and effectively saves the time consumed by taxpayers' door-to-door tax filing, and significantly improves the efficiency.
Online filing application process told
Taxpayers to online filing, you can always go to the competent state tax district bureau to get publicity materials, application, fill in the application should be made to the competent tax authorities acceptance of the department, by the competent state tax district bureau agrees to, that is, with online filing technology service company signed the "online filing service agreement", to receive the corresponding manuals and instructional CD-ROMs to participate in training The company will receive the corresponding manuals and CD-ROMs for training.
Business process description:
Taxpayers access the e-declaration webpage through the Internet and log in to the e-declaration server with legal user name and password. Choose to fill in the relevant declaration form and submit it after completion. The e-declaration server will temporarily store the declaration data submitted by taxpayers in groups according to different tax authorities. The tax authority collects the relevant grouped data randomly and processes the data. After the data processing is completed, the tax authority will send the taxpayer's tax account number and the corresponding deduction data to the designated bank to deduct the tax, and according to the bank's confirmation of the deduction information, automatically send an email to the relevant taxpayers by email to inform the final declaration processing results.