20 17 application conditions for small-scale applications
(1) an industrial enterprise with an annual taxable sales of less than 500,000 yuan.
Industrial enterprises refer to enterprises and business units engaged in commodity production, processing, repair and replacement, including enterprises and business units mainly engaged in industrial production and wholesale and retail of commodities.
(2) Commercial enterprises with annual taxable sales not exceeding 800,000 yuan.
Commercial enterprises refer to enterprises and business units engaged in business activities such as commodity wholesale and retail, including enterprises and business units mainly engaged in commodity wholesale and retail and industrial production.
In addition, there are three kinds of taxpayers who are also regarded as small-scale taxpayers, namely: individuals whose annual sales exceed the tax standard of small-scale taxpayers (excluding self-employed); Non-enterprise units; Enterprises with infrequent taxable activities.
If you become a small-scale taxpayer, you can copy tax returns remotely!
Tax declaration process of small-scale taxpayers
The first step is to copy the tax return remotely, and complete the remote copy of the tax return with invoiced information.
Method 1: Use the VAT tax control system to complete the operation of "copying tax returns" online. recommend
Method 2: Bring the tax control plate or golden tax plate to the self-service machine in the tax service hall.
Step 2 VAT tax declaration
(1) Install the Beijing National Tax Software and visit the "Download Center" in www.zlsnet.com to download it.
(2) Use the free "Beijing Legal Person One Certificate" to log in to the system, or use the original Beijing national tax safety certificate (unexpired) and password to log in.
(3) Fill in the report
1. In the "Business" module of the tax software, enter [Tax Declaration] and click "VAT Declaration" to start filling out the tax declaration form.
2. Fill in the declaration form according to the filling order. When the reporting status of the report to be completed is completed, or the reporting status of the selected declaration form (filled according to the actual business) is incomplete or completed, click "Upload Report" and the declaration form will display the status of waiting to be accepted by the tax authorities.
3. After about 3 minutes, click the "Acceptance Result" button to view the acceptance result of the tax authorities.
(4) Pay taxes
1. If you have signed a tripartite agreement on the tax treasury UnionPay network, you can pay taxes online, otherwise you can pay taxes at the bank where you open the account.
2. If the application is successful and a tripartite agreement is signed, only one online deduction is allowed. Please make sure that the balance of the agreed bank account is sufficient, and click the "Deduct" button for online deduction.
3. If the application is successful but the tripartite agreement is not signed, click the "Deduction" button, print the "Bank Payment Voucher" and pay the tax to the bank.
4. If the declaration fails, modify the declaration data according to the failure reason and "submit the declaration" again.
The third step is to declare other taxes and fees
According to the distribution of other reportable taxes in the tax software, you may also need to fill in "enterprise income tax in advance", "consumption tax", "value-added tax for cultural undertakings", "urban construction tax, surcharge for education, surcharge (fee) for local education" to collect local taxes.
20 17 Small-scale tax copying
Because the declaration method of small-scale taxpayers is changed from monthly declaration to quarterly declaration, the operation of copying tax returns in June and July will be different! Please see the explanation below for details!
(1) The process of enterprise monthly report: firstly, report the summary data in the billing software-then upload the VAT tax return in the VAT tax declaration system-and finally return to the billing software for backwriting.
(2) Quarterly declaration process of enterprises (generally small-scale): When declaring in February, March, May, June, August, September, 1 1 and 65438+February every year, you only need to operate the declaration summary data in the billing software-and then click "Write Back" directly, without uploading the declaration form.
We are small-scale taxpayers, and we have to go through tax registration according to the regulations of small-scale taxpayers. This is the process, Mande Enterprise Services. Thank you for watching. thank you
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