1. Log in to official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and download the latest version of VAT invoice invoicing software.
2. Log in to the electronic tax bureau client, select the "Summary Processing" option, and enter the "Summary Management" page.
3. On the "Summary Management" page, select the month to file tax returns and perform the "Remote Tax Return" operation.
4. After completing the remote tax return, enter the service password and clear the card. The specific operation is to click the "Clear Card" button on the "Summary Management" page, and the system will automatically clear the card.
5. After confirming that the card clearing operation is successful, you can continue the billing work for next month.
When the electronic tax bureau handles the one-card transaction, it needs to log in to the system first and enter the relevant functional modules. According to the specific needs, select the corresponding card service operations, such as card opening, card returning, loss reporting, decoupling, etc. During the operation, you must fill in the correct information, including card number, cardholder's name, etc. At the same time, we should pay attention to protect the safety of personal privacy information and avoid leakage. When handling the card business, you also need to pay attention to the system prompts and operating instructions to ensure that the operation is carried out in accordance with the prescribed steps. After handling the card, keep relevant operation records and vouchers in time for future inquiry and verification. In addition, we should also pay attention to the announcements and notices of the electronic tax bureau, understand the latest policies and regulations on card handling, and ensure the compliance of operation.
Please note the following points:
1. Time limit: It is very important to clear the card for tax return within the specified time, because the unclear card will cause the billing software to fail to work normally and the billing work cannot be carried out. Be sure to file tax returns in time within the specified time.
2. Software update: Check People's Republic of China (PRC), State Taxation Administration of The People's Republic of China and official website regularly and download and install the latest version of VAT invoice invoicing software. Keeping the software updated ensures that the latest features are used and known problems are fixed.
3. Service password protection: Be sure to keep the service password properly to avoid leakage and improper use. Service password is an important voucher for sensitive operations such as clearing cards.
4. System stability: In order to successfully complete the tax declaration and card clearing operation, please ensure the stability of the computer and network to avoid the interruption or failure of operation due to technical problems.
To sum up, when dealing with card affairs, the electronic tax bureau must be cautious, follow the prescribed procedures, protect the safety of personal information and ensure the smooth completion of card affairs processing.
Legal basis:
Enterprise Income Tax Law of People's Republic of China (PRC) (revised 20 18);
Article 15
When an enterprise uses or sells inventory, the inventory cost calculated according to regulations can be deducted when calculating taxable income.