Notes on declaration operations

1. Taxpayers who use the new declaration system for the first time should first read the operation instructions and related questions and answers of the new system to fully understand and master the declaration operations of the new system. Steps and requirements.

2. You should select the correct bank account number, confirm that the tax, period and bank account number are correct, and confirm that the current bank deposit is sufficient to pay the declared taxes before submitting the declaration. Avoid being unable to withhold taxes due to account errors or insufficient account balance.

3. Electronic declaration is divided into tax declaration and social security fee declaration. The tax declaration is subdivided into personal income tax, stamp duty, corporate income tax and other local taxes and fees.

(1) When a taxpayer declares local taxes and fees, it can be determined whether it is "normal declaration" or "withholding" based on the "role" of the declarer (enterprise) when declaring the tax. Pay on behalf of others”. If you are fulfilling your tax obligations as a taxpayer in accordance with the tax law, choose "normal declaration"; if you are a withholding agent fulfilling your obligation to withhold, collect and pay taxes, choose "withholding and payment".

(2) Corporate income tax returns are divided into quarterly reports, annual reports and monthly reports. For taxpayers who are subject to audit and collection, they usually choose "quarterly declaration" and declare corporate income tax on a quarterly basis. After the end of the year, taxpayers make annual adjustments and select "Annual Return" to declare annual corporate income tax.

For taxpayers who adopt approved (fixed rate) collection, including taxpayers who adopt approved tax rate collection and real estate development enterprise income tax collection using pre-levy rate, they usually choose "Monthly Declaration" to declare corporate income on a monthly basis. Income Tax.

In addition, some enterprises (such as real estate enterprises) may have separate accounting and must conduct "monthly declaration" and "quarterly declaration" at the same time, depending on the actual situation.

4. The items filled in the application must be complete and true. All columns with blue headings are required. Taxpayers should check whether the declaration data is accurate before submitting the declaration. In particular, they should check whether the figures of "tax items" and "tax (fees) that should be put into the treasury" are accurate. The "amount of taxes (fees) that should be put into the treasury" refers to the entrusting bank. The amount of tax withheld.

5. Click the "》" button to help select the corresponding tax category. Taxpayers do not need to remember the tax category code.

6. When entering tax periods, except for corporate income tax which is entered on a quarterly basis and annual corporate income tax returns which are filed annually, all others are entered in the format of "year-month-day", for example "2005- 01-01".

7. The tax rate is usually entered in decimal format, such as 0.05. Currently, only the quarterly and annual corporate income tax returns use the percentage format (15%); the stamp duty assessment ratio uses the percentage format, such as 100%.

8. When the declared tax type is "business tax" or "cultural undertaking construction fee", the turnover needs to be entered. If there is "deductible turnover", this should also be filled in.

"Deductible turnover" is relative to "turnover" and refers to the part that is allowed to be deducted when calculating business tax according to relevant tax regulations.

For some industries such as the entertainment industry, catering industry, accommodation industry, warehousing industry, and leasing industry, tax regulations do not stipulate deductible items. Therefore, taxpayers engaged in these industries should be careful not to declare business tax when declaring business tax. Fill in the "deductible turnover".

9. When the declared tax type is business tax, consumption tax, value-added tax or urban construction tax, the interface will prompt "Whether to declare additional surcharges together", and taxpayers can check the box to declare as needed. It should be noted that if additional taxes and fees are exempted or deducted, the check-box declaration is not applicable and should be declared separately.

10. Taxpayers who are identified as using the individual detailed declaration method can use aggregate declaration except for incidental income and other income withheld and paid by the unit and dividend income withheld and paid by listed companies. , the rest should be declared in detail.

11. When declaring stamp tax, if it is collected through verification, the taxable income amount and the verification proportion should be entered (enter in the form of percentage, fill in according to the proportion approved by the tax authority, if it is not verified, it will be 100%), The system will calculate it automatically.

12. When reporting local tax withholding and stamp tax withholding and payment, the "name code of the person withheld" should be filled in, and the "name of person withheld" must be filled in completely and accurately.

13. The nine appendices other than the main form of the annual corporate income tax return should still be filled in and submitted through the "Form Submission". The figures in the appendix should be consistent with the corresponding figures on the main table of the annual return.

14. There is no need to enter the declaration data when declaring social insurance premiums. You only need to check and confirm that the social insurance premium data listed in the system is correct, check the data to be declared in the box, and submit the declaration.

15. After completing the declaration, you should make full use of the declaration data query function.

After the declaration is successful, select "Query Declaration Data" on the declaration homepage to promptly check whether there are incorrect declarations or repeated declarations. If you find a declaration error or duplicate declaration, you can select "Delete Declaration Data" to delete the erroneous data in a timely manner.

It should be noted that after filing the personal income tax, each person's filing status can be queried in the "Personal Detailed Filing Status Inquiry", which means that the filing has been successful.

Since aggregation processing takes a certain amount of time, "declaration data query and deletion" requires a relatively long wait (usually ranging from a few minutes to a few hours, depending on the amount of data processed, it may take 1-2 hours during peak reporting periods) , only after the data is summarized, the corresponding individual tax return receipt will be sent to the taxpayer's mailbox. Therefore, taxpayers are requested to wait patiently and avoid submitting declarations multiple times.

If you find a declaration error after declaring social insurance premiums and need to re-declare, you must contact the tax administrator in time, and the tax administrator will cancel the original declaration record before re-declaration.

In addition, if the tax has been put into the treasury, taxpayers need to go through relevant tax deduction and refund procedures, so they must be careful and accurate when making declarations to avoid operational errors.

16. After the declaration is completed, you should pay attention to the warehousing status of the declared taxes, and make more use of the "Comprehensive Query-Tax warehousing status query" function to promptly discover and deal with the problem of unsuccessful tax withholding. .

Inspection of the completion status of the declaration operation and the tax storage status

1. When the system prompts "Your declaration has been completed", it means that the current declaration operation has been completed.

2. The taxpayer’s dedicated tax email address will receive the corresponding electronic receipt. The content of the electronic receipt includes the tax type, tax item, tax amount and other specific data declared by the taxpayer, as well as the digital signature.

3. The taxpayer receives a "tax payment receipt" from the bank, indicating that the tax has been successfully withheld. If tax withholding is unsuccessful due to account problems, the local tax department will notify the taxpayer through phone calls, text messages, emails, etc.

4. Taxpayers can click "Online Tax Declaration Data Query" on the home page of the tax declaration to query the declaration status and the processing status of the declaration data (it is recommended to make more use of this query function to avoid missed declarations or Duplication of declarations).

It should be noted that the page from which the declaration is entered should be queried on that page. For example, after filing your personal income tax return, you should click "Online Tax Return Data Query" on the personal income tax return homepage to query. Avoid the erroneous operation of “declaring personal income tax but then going to the ‘Local Tax Declaration’ page to check the declaration results”.

5. Taxpayers can check the storage status of tax declaration data by clicking "Tax Declaration Storage Status" under the "Electronic Declaration Menu".