Approved taxes refer to the taxes (mainly including value-added tax, enterprise income tax, personal income tax, urban construction tax, education surcharge tax and stamp duty) and tax items that should be correctly approved by the tax administrator of the competent company according to the actual business characteristics and business scope of the company.

The newly-established enterprise shall, within one month from the date of obtaining the tax registration certificate, go to the special administrator of the tax agency for tax verification. The enterprise tax department has the right to classify those who have not applied for write-off or applied for write-off of invoices that have not been purchased within half a year as abnormal households and impose administrative penalties. Once the company successfully approves the tax with the special administrator, it will prepare the online tax return in the first half of the second month.

Extended data:

Requirements for online declaration of local taxes:

1. If it is really difficult for a taxpayer to file a tax return or submit a tax withholding and collecting report within the prescribed time limit, and it is necessary to extend the time limit, it shall submit a written application for extension to the competent tax authorities within the prescribed time limit, and it shall be handled within the approved time limit with the approval of the tax authorities.

2. If a taxpayer is unable to file a tax return or submit a tax withholding and collecting report on time due to force majeure, it may postpone the application; However, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall ascertain the facts and approve them.

3. If a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the non-payment or underpayment of tax and overdue fine, and impose a fine of not less than 50% but not more than five times the non-payment or underpayment of tax.

Baidu Encyclopedia-Approved Taxes