Daily tax declaration of feed processing enterprises (Zhongshan)

At the request of my friend, I'll sort out the tax-related issues. If not, please forgive me.

Basic information of the enterprise: it belongs to feed processing enterprises and has domestic sales. It is a foreign-invested enterprise, and the income tax belongs to the national tax administration.

I. Relevant tax and declaration software

A) vat 17%

I. Anti-counterfeiting Invoice System (Invoice)

Two. Software of enterprise collection mode for deduction link information of special VAT invoices for customers (deduction link scanning)

Three. Electronic tax return management system (VAT summary declaration)

Four. Simple tax portal-online tax filing (tax copying and card clearing)

Two, the production enterprise export tax rebate declaration system (export tax rebate declaration)

I Guangdong enterprise income tax declaration system V3.3

B) dike fee 0.07%

C) Annex 5%+3% Urban Construction Tax and Education Fee

D) Collect 2% local education surcharge.

E) stamp duty 0.03%

F) Personal income tax 5%-40%

Third, the general process summary

A) daily work

First, according to the needs of sales business, use the "anti-counterfeiting billing system" to issue invoices.

Two. Scan the deduction of special VAT invoices collected by the company daily into "Huyou Special VAT Invoice Collection Software", export the documents and upload them to the national tax website for verification.

Three. Enter the paid customs value-added tax payment book collected by the company daily into the "electronic tax return management system", export it and upload it to the national tax website for verification. Generally, the results will be available in about two days.

Four. The special invoices collected for transportation should be verified at the front desk of the tax bureau and entered into the "electronic tax return management system"

Verb (abbreviation of verb) enters the data of import and export declaration form into the "export tax refund declaration system of production enterprises" every day.

Intransitive verbs accounting and bookkeeping (this is nonsense if you talk too much)

B) work every month

First, two days before the end of the month, check whether the scanned special invoice deduction coupon has been uploaded to the national tax website and confirm that it has all passed the verification.

Two. Two days before the end of the month, check whether all the customs value-added tax payment books have passed the verification, download and import them into the "electronic tax declaration management system".

Three. Check whether all the transport invoice at hand have been verified and entered into the "Electronic Tax Return Management System".

Four. Tax copy of billing IC card

1. You can insert an IC card and copy the tax in the "anti-counterfeiting billing system" on the first day of the month.

2. After the tax copy is completed, insert the IC card into the card reader corresponding to "Easy Tax Portal-Online Tax Copy" and click "Tax Copy".

3. Click "Clear Card" in "Easy Tax Portal ..." to declare VAT.

4. If some enterprises do not open online tax copying, then the second and third steps will be changed to wait for the completion of the VAT declaration, and then take the IC card to the front desk of the tax bureau to copy the tax clearing card. Generally completed before 15.

Verb (abbreviation of verb) VAT declaration (hereinafter referred to as "electronic tax declaration system")

1. Download the verified VAT invoice deduction from the national tax net and import it into the system.

2. Open the "anti-counterfeiting billing system" in the query interface to query the invoice of the current month, and import the output tax invoice of the current month through the "read from the query interface" function of the "electronic tax filing system".

3. Enter the "transport invoice" deducted in the current month (it will be ignored if you do it daily).

4. Enter the "Customs Duty Payment Certificate" deducted in the current month (ignored if it is daily).

5. Enter other taxable items that are not invoiced in the current month but are regarded as sales.

6. Generate a report. Note that the transfer-out of input tax in line 18 in Table 2 needs to be filled in according to the data of "exemption, refund and credit" in the export tax refund declaration system, and the income of exemption and tax refund in the main declaration form is also filled in according to the data of the export tax refund declaration system.

7. According to the accounting situation. Count how many deductions in the current month belong to fixed assets, and enter them.

8. Generate declaration documents and upload them to the national tax website. (This step completes the VAT declaration)

The declaration of export tax refund for intransitive verbs (basically follow the software wizard step by step)

1. At the end of the month, download the feedback information of the last formal declaration to the tax bureau and import it into the system.

2. Enter a new manual according to the new contract information provided by the customs broker.

3. Enter the manual verification information according to the Notice of Customs Manual Verification provided by the customs declarant.

4. Check whether the information on the import declaration form and the export declaration form is correct.

5. Check whether all the customs declaration information under "Export Tax Refund" on the website of "Electronic Port" has been submitted to the tax bureau. If it is not submitted to the tax bureau, the customs declaration information will be uneven during the pre-trial, which will affect the current export tax rebate.

6. Enter the receipt information of the documents (generally referring to the export customs declaration form-tax refund form), and pay attention to all customs declarations that have been pushed forward for 90 days in the current month, otherwise it will be regarded as 17% VAT levied on domestic sales. For example, 2010-April 20th is the deadline for filing export tax rebates in March, so 20 10-650.

7. Generate pre-trial data, submit it to the tax bureau and obtain feedback data. Remember to check the backup when generating the prequalification file. You can submit it by uploading it on the website. Without practice, I won't say it here.

8. If the feedback information is abnormal, it is best to import the backup file before the pre-trial, choose to empty the old record, correct it correctly and regenerate the pre-trial file. If there is no exception, the next step.

9. Generate detailed declaration data (remember to check the backup)

10. Follow the wizard step by step, and pause when entering the data of the VAT return. First, enter an empty VAT return to generate a summary return. Copy down the "tax exemption and refund" and "export tax exemption and refund amount" in the VAT declaration, and re-enter the correct VAT declaration data in the system. (This method is lazy. You can also calculate "No Tax Exemption and Deduction" according to the basic principle of export tax rebate. There may be decimal differences, and the process of generating reports will be modified. )

1 1. Print the report according to the requirements of the tax bureau (A3) to generate summary declaration data. Submit it to the tax bureau together with the customs declaration form and export invoice. Export tax rebate declaration completed.

Seven. business income tax

1. At the end of each quarter, fill the balance sheet and profit statement into the "electronic tax declaration system" to generate report documents, and send them to the tax bureau through the tax enterprise communication system. (Some places are declared at home)

2. Enter the "Quarterly Report" in the "Guangdong Enterprise Income Tax Reporting System" and upload the generated documents to the national tax network. If it is profitable, you need to pay income tax in advance and deduct money directly from the website.

3. After the completion of the annual audit, according to the "income tax settlement" report of the firm, fill in the annual return form in the "Guangdong Enterprise Income Tax Declaration System" and submit it to the tax bureau together with the audit report and other materials required by the tax bureau.

Eight. individual income tax

1. Import the salary data into the "personal income tax declaration system", so I won't elaborate on this, and then write other logs to update.

2. The production declaration documents are uploaded to the local tax website.

Nine. Other taxes and fees (this re-export tax refund and VAT declaration will be made after completion)

1. Copy the monthly income, the "tax exemption for this period" in the export tax refund declaration form and the tax payable in the VAT declaration form.

2. Go to the local tax website and declare the tax types according to the relevant information: (Basically, fill in the income amount and the value-added tax payable on the website, and everything else is automatically calculated. Note that the VAT payable here refers to the VAT payable in the VAT tax return plus the "current tax exemption" in the export tax refund return.

A) Dike fee income *0.07%

B) Urban construction tax and education surcharge (should be increased or decreased+tax allowance) *(5%+3%)

C) Local education surcharge (payable for camp increase or decrease+tax allowance) *2%

D) Stamp duty (income+import amount) *0.03% The tax law stipulates that stamp duty should be paid when signing a contract, but what should I do if I don't sign it? Few enterprises pay enough, but if they don't pay enough, they always go to the tax bureau to pay it after autumn, and they have to pay late fees. Think for yourself.

E) personal income tax and social security. When reporting social security data, you need to upload the balance sheet income statement of last month. (For the declaration on April 10, you need to upload the February report)

X. Finance Bureau fills in online and offline statements.

Four. Annual work

A) Final settlement of income tax (mentioned in the introduction of income tax)

B) Annual review of code certificate. Fill in the form as required and bring all the information.

C) Annual review of foreign exchange by the State Administration of Foreign Exchange

First, after obtaining the audit report, enter the data in the "direct investment foreign exchange management information system" and report it.

Two. After the initial examination, SAFE only needs to bring relevant information to SAFE for review as required.

D) joint annual inspection

First, after obtaining the audit report, fill in the data on the website of the joint annual inspection and specify the audit firm.

Two. Statements approved by the company.

Three. The following things are basically waiting for feedback. Among them, the Finance Bureau needs to download a report file from the Internet, fill it out and submit it to the local finance office for annual review.

E) annual inspection of industry and commerce

First, there is a separate annual inspection website, and the data reported are basically consistent with the joint annual inspection. After uploading the information, wait for the results of the preliminary examination of industry and commerce.

Two. After passing the preliminary examination, bring a lot of materials and a copy of the industrial and commercial registration certificate to the Municipal Administration for Industry and Commerce for annual inspection. This annual inspection is the most troublesome and demanding, and even the signature is crooked. You are lucky to pass once, normal twice and acceptable three times ... just for an annual inspection stamp on the copy ~-

I wrote so much in one breath, I don't know if there are any omissions, but I think so much for the time being. There are various help documents and precautions for detailed operation, so I won't explain them one by one here. In the future, when I have time, I will give a graphic explanation of some routine operations, or summarize some problems encountered. The key is to have time, hehe.