Tax copying: refers to copying VAT invoices with IC cards or IC cards and floppy disks before filing tax returns, and then submitting them to the national tax authorities.

Tax declaration: it is to submit the invoice data of IC card or golden tax plate to the tax authorities.

Authentication: Invoice authentication refers to the process that the tax authorities collect the ciphertext and plaintext images of VAT special invoice deduction and transport invoice deduction issued by the anti-counterfeiting tax control system obtained by the general VAT taxpayer, convert the images into electronic data by using recognition technology, and then decrypt the invoice ciphertext and check it with the invoice plaintext one by one to judge its authenticity, excluding the enterprise collection method of VAT special invoice deduction information of the anti-counterfeiting tax control authentication subsystem.

Tax declaration and declaration should both refer to the "tax declaration" mentioned in the tax law. The simplest and most common description is "taxpayers declare relevant information truthfully (business type, tax type, tax payment period, tax item, tax amount, applicable tax rate, tax amount, etc.) after tax payment obligations occur. Report to the tax bureau in the form of a form (tax return) within the prescribed time limit. "

Now the declaration methods are diversified, and paper declaration has gradually changed into electronic declaration and online declaration.

Taxpayers applying for using business tax invoices in local tax authorities have a similar process, which we call "guide plate" or "guide card":

Taxpayers are writing their business tax invoice information into the designated tax control panel or tax control card, and then submitting it to the local tax authorities.

The difference between filing tax and copying tax is as follows:

Tax declaration is an activity that all taxpayers must carry out (non-compliance points and quota households are generally declared by tax authorities).

Tax copying is an activity that ordinary taxpayers use tax control means.

The scope of tax declaration involves almost all taxes, such as income tax and property tax.

Tax copying only involves value-added tax (general taxpayers).

Tax returns can be submitted to the tax bureau by hand, print, electronic or even oral statements on the spot, on the Internet, by fax and by mail.

Tax copying must use the designated tax control equipment.

Taxpayers can falsify tax returns, but it is difficult for special tax control machines to falsify. Therefore, the tax authorities need to control the tax filing in the form of tax copying.

For example, your tax control machine shows that you issued a sales invoice of100000 yuan last month, but you said in the tax return that the sales last month was 80000 yuan, which is obviously problematic. In this case, the tax authority's system will lock your tax control machine first, so that you can't issue invoices this month. You can't unlock it until you make up the report or find out the problem.

Certification is usually at the end of the month. As an enterprise, there will be some special VAT invoices for input tax. These invoices can be deducted in the current month (to put it bluntly, your invoices can make you pay less tax), but these invoices cannot be used just because you say they can be used, and they must be approved by the tax bureau.

Extended data

Accounting is also called financial accounting, in which finance refers to financial activities and financial relations, refers to the movement of funds in the process of enterprise reproduction, reflects the relationship between enterprises and all aspects, and also refers to personnel engaged in financial work;

Accounting is a management activity that takes currency as the main unit of measurement, uses a series of special methods and procedures to continuously, systematically and comprehensively calculate and supervise economic transactions or events, provides economic information, and participates in forecasting and decision-making. Also refers to the personnel engaged in accounting work.

classify

1. General object of accounting

The general object of accounting refers to the content of accounting (reflection) and supervision (control) as management activities, that is, the object of accounting.

2. The object of industrial enterprise accounting

The general object of accounting is the content of accounting (reflection) and supervision (control), while accounting (reflection) and supervision (control) are economic activities that can be expressed by money, capital movement or value movement. Therefore, the object of industrial enterprise accounting is the capital movement of industrial enterprises.

3. Accounting objects of commodity circulation enterprises

The accounting object of commodity circulation enterprises is the capital movement of commodity circulation enterprises. The capital investment and withdrawal of commodity circulation enterprises are basically similar to those of industrial enterprises, but the difference is the capital turnover. The business processes of commodity circulation enterprises are generally divided into procurement processes and sales processes.

4. The object of accounting of administrative institutions: the object of accounting of administrative institutions is the movement of budgetary funds.

References:

? Baidu encyclopedia-accounting