Then there is the national tax. Fill in form 1 (output tax) first, and then fill in form 2 (input tax). After all are saved, the main form will be filled in automatically. This year, the input tax deducted from fixed assets has been increased.
Then the balance sheet and income statement. If it's foreign trade, you have to fill out the customs form. I can't remember the specific name. The income tax return should also be filled out after the end of each quarter when the national tax pays income tax.
Declaration time: personal income tax is before the 7th of the following month; Pay enterprise income tax before the 20th of the following month; Everything else was before the following month 15. ?
When clearing your card to go to the national tax, you should bring your golden tax card and VAT declaration form.
Extended data:
(a), according to the taxpayer's national tax and local tax management classification:
1, national tax and local tax * * *
It means that taxpayers need to handle relevant taxes at the same time as national tax and local tax, and accept the management of national tax and local tax.
2. Pure local tax households
It means that taxpayers only need to handle the relevant taxes in the local tax, which is managed separately by the local tax.
Generally, when approving taxes, taxpayers need to go to national tax and local tax respectively, that is, national tax and local tax households, and the taxes involved only need to go to local tax households.
(2) Divide VAT taxpayers into:
Small-scale taxpayer
Article 28 of the latest Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax defines a small-scale taxpayer as: (Prompt for Reasonable Tax Avoidance)
1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below);
2. For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan;
Treat as a small-scale taxpayer
Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers. Corporate tax is divided into five categories.
1. Taxpayers who are engaged in the production of goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, whose annual VAT sales (hereinafter referred to as taxable sales) are more than 500,000 yuan (excluding this figure, the same below), can be identified as general taxpayers. On the other hand, they are all recognized as small-scale taxpayers.
2. Taxpayers other than those specified in Item (1) of the first paragraph of this article with annual taxable sales of more than 800,000 yuan can be recognized as general taxpayers. On the other hand, they are all recognized as small-scale taxpayers.
(3) According to the taxpayer's tax credit rating:
1. Taxpayer
2. Class B taxpayers
3.c-level taxpayers
Baidu encyclopedia-enterprise income tax on enterprise income