First, how to file tax returns online?
The online tax filing process is as follows:
1, apply to the tax bureau to obtain the secret;
2. Log on to the website of the tax bureau, enter the tax identification code and password, and enter the tax declaration system;
3. Click on the tax return to import the report of the electronic tax return into the online tax return system;
4. Print the submitted report after tax declaration.
According to the law, taxpayers must pay taxes in accordance with the law and file tax returns in accordance with the time limit and content determined by laws and regulations.
Second, how do small-scale taxpayers pay taxes?
Small-scale taxpayers' corporate tax payment is generally relatively simple. From the month when the company is established and gets the tax registration certificate, it is necessary to declare and pay taxes. The main taxes of small-scale taxpayers are value-added tax and enterprise income tax. At present, the company's tax returns are basically online. As long as you operate online, you can complete the tax return.
1. Online declaration is generally made by logging into the local tax system.
2, the first is the national tax, enter the homepage of the IRS website, and there is "tax service hall login" on the right.
3. Enter the tax service hall and select "National Tax Taxpayer Login".
4. Enter the taxpayer identification number and password to log in and submit the tax return.
5. The taxpayer identification number is the longest string of numbers on the tax registration certificate, and the taxpayer password defaults to 8 taxpayer codes. You can modify it after the first login.
6. After the national tax declaration is completed, it is necessary to declare the local tax.
7. In the same way, official website is also registered with the Local Taxation Bureau.
8. Click to enter official website, Local Taxation Bureau, and select "Electronic Taxation Bureau".
9. After entering, the login page will be displayed, and the electronic tax bureau will provide online declaration, online inquiry and other functions.
10, you need to log in to the system to declare tax. There are three login methods, the most commonly used one is mobile phone dynamic code login. Get the bound mobile phone verification dynamic verification code to log in.
Three, small-scale taxpayer quota standard
1. Small-scale taxpayers who invoice more than the limit will be recognized as general taxpayers or re-approved tax amount. Small-scale taxpayers have no restrictions on issuing invoices, and only control the invoice amount for ordinary taxpayers with tax incentives or not compulsory recognition.
2. Tax preference: The monthly sales amount does not include tax below 30,000 yuan, and it is exempt from value-added tax (from 20 14 and 10).
3. General taxpayer's compulsory certification: continuous 12 months, the industry sales volume does not exceed 500,000, the business volume is 800,000, and the business added value is 5 million.
4. According to the relevant tax documents, small-scale taxpayers whose monthly sales do not exceed 30,000 or quarterly sales do not exceed 90,000 shall be exempted from VAT. After exceeding the preferential margin, the value-added tax will be levied in full.
5. Identification criteria for small and micro enterprises: taxpayers engaged in producing goods or providing taxable services, or mainly engaged in wholesale or retail of goods (50% standard applies). Annual taxable sales ≥ 500,000 yuan, general taxpayer
6. Taxpayers engaged in wholesale or retail of goods. Annual taxable sales ≥ 800,000 yuan, general taxpayer
The above is about how to file tax returns online. In the process of handling tax returns, you should declare in accordance with the relevant regulations. Only in this way can you successfully file.