According to the Announcement on Matters Related to the Integration of VAT Consumption Tax and Additional Taxes and Fees, the integration of VAT, consumption tax and additional taxes and fees will be fully implemented from August 1 20265438.
The declaration form is more and more simplified, and online declaration is more and more convenient!
Specific operation of declaration by Guizhou Electronic Taxation Bureau
1. Tax declaration and payment
Real-name verification login of electronic tax bureau
Please click "I want to pay taxes" to find out the tax declaration and payment.
2. It should be declared on schedule.
In the inventory that should be declared on schedule, taxpayers can choose the taxes that need to be declared, click Fill in the declaration form, enter the form page, and fill in the report form according to the actual situation; Here? It should be declared as scheduled, right? The tax returns and financial statements filed in the warehouse require taxpayers to file and submit in the current period. For one-time tax declaration, the status will be changed to? Declare? , can't continue to declare.
Such as the taxpayer's tax identification, taxpayer qualification, filing, etc. There has been a recent change, and the list displayed on the page does not meet the actual needs, or has it been modified? Declaration month? , need to click on the blue font of the page? Reset claim list? , regenerate the inventory that should be declared.
Financial statements are required to be submitted quarterly.
Integration of finance and taxation, teaching you to submit financial statements quickly with cases
3. Guizhou VAT and consumption tax declaration
Value added tax declaration
On the page of completing the declaration form, the list of all reports is displayed on the left, and click the form to switch; Click the sidebar button to hide the report list, then click Show and select the reporting method.
Note that the red letters in the report list indicate the number of items that taxpayers need to pay attention to when they need to declare.
Click the red number sign and the corresponding yellow sign will appear.
After completing the declaration form, the operator will skip downloading the voucher without checking the data and click the declaration directly.
Integration of declaration and return
Taxpayers who meet the conditions of incremental tax refund for deepening the reform of value-added tax can log in to the electronic tax bureau to enter the corresponding module, and directly apply for tax refund after the declaration is completed.
Declaration of additional taxes and fees
Value-added tax and consumption tax are merged with additional tax returns respectively.
The general taxpayer's VAT return is attached with the information V "Additional tax".
Small-scale VAT taxpayers' declaration form is attached with information II "Additional Taxes and Fees Table"
After completing the declaration form, the operator will skip downloading the voucher without checking the data and click the declaration directly.
After the declaration is completed, you can directly check the due declaration, which can be declared in the operation.
Note: An additional tax (fee) declaration form has been added to the consumption tax declaration form, which should be declared together.
Pay taxes and fees
After each tax is declared, it will display? The declaration was successful? Interface, taxpayers can click directly? Payment? .
Can you still arrive? Pay taxes? Interface, after confirming the tax is correct, pay and complete the declaration.
System support? Tripartite agreement payment? And then what? Bank payment? Two modes. Signed it? Tripartite agreement payment? 70% of taxpayers can pay directly online. Taxpayers can also print bank payment vouchers and pay in the bank. Note that payment needs to be printed on the same day.
If the tax is wrong, the bank payment voucher has been printed. Please click? Invalid unpaid voucher? After that, modify the report.
5. Consolidated declaration of property and behavior tax
Mode: I have to pay taxes? Tax declaration and payment? Declaration form? It should be declared as scheduled, right? Consolidated declaration of property and behavior tax
Declaration process: urban land use tax, property tax, travel tax, stamp duty, cultivated land occupation tax, resource tax (excluding water resource tax), land value-added tax, deed tax, environmental protection tax and tobacco tax collection-tax declaration.
Precautions:
1. Property tax and behavior tax with different tax payment periods can be declared together.
Taxes that are declared on schedule but have different tax payment periods may be declared together.
Taxes declared on time and on time can also be declared together.
2. Consolidated declaration is not mandatory to declare all taxes at one time, and taxpayers are free to choose one-time declaration or separate declaration in the current period.
6. Declaration, inquiry and printing
The operator can query and print the declared report in the online declaration form (financial statement) query and print module.
Click? Download PDF? , but? Open it? Or? Save? Report.
7. Report error correction
Scope of application: Only the unpaid tax returns can be corrected. Value-added tax, additional tax, various taxes of financial institutions and cultural undertakings should be corrected during the collection period. The quarterly prepayment declaration of enterprise income tax can be corrected before the next collection period, and the annual declaration of enterprise income tax (not applicable to branches that collect enterprise income tax) can be corrected before the next collection period.
On the left menu, I want to pay taxes-declare taxes-declare error correction
Select the one that needs to be modified? What kind of declaration form? And then what? The beginning and end of the declaration date? , click? Inquiry? Button, query the declaration form that needs to be modified, and click? Correction statement? .
8. Invalid declaration
If the operator finds that the form is wrong before the end of the levy period and fails to pay the fee, he can enter? From the tax period? When does the tax belong? , click? Inquiry? , the report is invalid. If the tax on the general taxpayer's return is greater than zero, it cannot be invalidated.
Find out the declared statement and click? Invalid statement? . Fill in the void reason and click? Invalid submission? To invalidate.
9. Other statements
Other declaration modules, such as VAT prepayment and residual payment, are available for you to fill in.
10. Overdue declaration
In the overdue declaration module, you can view the overdue undeclared contents and fill in the declaration form.
1 1. Other declaration entrances such as non-tax income.
In the electronic tax bureau's tax declaration and payment, there are also general declaration of water resources tax, trade union funds, non-tax income and other entrances, as well as auxiliary information for declaration. There are many projects at the lower level.
12. Query of declaration information
I want to query the module in the main interface.
Click on the declaration information query
Enter the start and end dates to view all the declaration records, and the overdue declaration records are displayed in red! Please note that there is only summary data.
skill
Online declaration is fast and convenient, please declare it in time during the declaration period, and don't be overdue!
The electronic tax bureau can declare most taxes and fees, and personal income tax and social security fees need to be carried out at other clients.
Individual income tax withholding agents should report to the withholding client of the natural person tax management system.
The social insurance premium payer pays the social insurance premium to the tax authorities every month from 10 (postponed to the next working day in case of holidays) to 25 (not postponed in case of holidays). The time for bank to initiate batch deduction is 10 day per month (in case of holidays, it will be postponed to the next working day). If the deduction is unsuccessful or payment is made by other means, you need to go to the social security client.