First, tax registration
To get a tax registration certificate, there are two big red stamps on the tax registration certificate-Zhejiang State Taxation Bureau and Zhejiang Local Taxation Bureau.
Of course, it also includes the taxpayer's name, legal representative, address, registration type and business scope. The specific content is handled at the full-service window in the lobby of the State Taxation Bureau and the Local Taxation Bureau.
Second, apply for automatic tax deduction.
The Local Taxation Bureau is the Agreement on Collection of Local Taxes and Fees in * * County for One Household, which is stamped with the official seal and legal person seal and then taken to the Tax Bureau for settlement on the spot. When finished, take the following registration code.
State Taxation Administration of The People's Republic of China is an entrusted deduction agreement, in which Party B needs to affix its official seal and legal person seal, and Party C (bank) needs to affix its business seal, and the national tax declared in the future will be deducted from the account number in the agreement.
Third, apply for online tax returns.
After the Local Taxation Bureau fills in the form, the administrator will give you a registration code, and you can register on the zhejiang land tax website after you get it back. A registration code can apply for three user numbers and passwords, and you can only use these three users to file tax returns online in the future. It should be noted that the local tax code of the local tax bureau is not the X tax serial number 330421* * * * * * on the tax registration certificate, but has a special local tax number.
For online tax filing, first of all, you need to open VPDN in the telecommunications bureau near the company. VPDN is the abbreviation of virtual dial-up private network technology, which is a virtual dial-up private network service based on dial-up users. Using the bearing function of IP network and combining with the corresponding authentication and authorization mechanism, a special virtual data communication network is established on the public network. When filing tax online, you must first connect to VPDN, and then connect to the online tax filing system of IRS. The national tax number here is the number on the tax registration certificate mentioned above.
Make zero declaration in the early stage of starting a business, that is, balance sheet, income statement, enterprise information collection form, etc. It's all filled in with 0, and then click declare. Remember, you must file tax returns in the month after tax registration, regardless of whether you have sales income or not!
Four, how to apply for the temporary qualification of general taxpayers (industry) or enter the counseling period (business)?
First of all, go to the full service window of the tax hall and get the list of documents needed to apply for the temporary qualification of general taxpayers from the staff. At the same time, the staff will give you several forms in triplicate according to the nature of your enterprise:
1. Application Confirmation Form of VAT General Taxpayer
2. Application form for temporary identification of general VAT taxpayers (attached table)
3. Table of Maximum Invoicing Limits for Special VAT Invoices
In addition to the above blanks, the following attachments are required after the official seal is filled in:
1. Original and photocopy of tax registration certificate (photocopy)
2. Copy of business license of enterprise as a legal person
3. Copy of organization code certificate of People's Republic of China (PRC).
4. Copy of tax registration certificate
5. Copy of account opening permit
6. Identity card of the legal representative of the enterprise
7. Copy of capital verification report
8 invoices for purchasing fixed assets
9 copies of the accounting certificates of the chief financial officer, accountant and tax officer.
10. written application for temporary qualification of general taxpayer with official seal of enterprise/official seal.
1 1. Real estate license or factory lease contract notarized by notary office.
The above documents and the original tax registration certificate are submitted to the full-service window, and the supervisor will come to the company to inspect the factory within two weeks. At the same time, it should be reminded that the financial office must have anti-theft devices (security doors, windows), and it is best to make security window with glass walls, and the safe should be fixed on the ground or wall.
If the fixture is not solved within one week of factory inspection, the special manager will return the parts and order them not to be sent again within two weeks.
When the administrator informs you, the Application Form for Identification of General VAT Taxpayer and the Application Form for Temporary Identification of General VAT Taxpayer (attached table) are both signed and sealed by the tax authorities, which will indicate when your company has become a general taxpayer. At this time, the application for temporary identification of general taxpayers is completed.
Bookkeeping tax returns in Shenzhen: the process of enterprise tax returns
Tax returns are generally divided into two types:
1. Manual declaration.
As long as you get the tax return, accounting statements and other tax-related information, you can go to the tax hall of the relevant tax bureau for tax declaration, which can be used by relevant personnel of general enterprises.
Second, electronic declaration.
As long as you download the relevant electronic tax filing software from the relevant tax network and open an electronic tax filing account in the relevant service unit (electronic tax filing service provider), you can conduct online electronic tax filing at home. Relevant paper materials can be sent to the tax bureau in the future.
In addition, take the issued invoice to the tax bureau. Called online certification, usually completed before the end of the month, and began to declare at the beginning of the month.
Common business operation processes of users
Issue-→ change the tax number and enterprise name-→ change the information-→ obtain authorization-→ replace two cards-→ modify the extension number-→ collect and purchase special invoices-→ return special invoices-→ file tax returns-→ deduction joint certificate-→ stub joint record.
note:
1. Items to be carried during distribution: golden tax card and IC card.
2. Items that should be brought when changing the tax number and enterprise name: golden tax card and IC card.
3. Items to bring when changing information: IC card.
4. Authorized items: IC card.
5. Items that need to be brought when replacing the Golden Tax Card and the IC Card.
6. Items to be carried when modifying the extension number: host IC card.
7. Items that should be brought when purchasing special invoices: host IC card.
8. Items to be carried when returning special invoices: host IC card.
9. Items to bring when filing tax returns: IC card and printed output report after copying.
10. Items that should be carried in the certification of deduction joint: the obtained special invoice deduction joint.
1 1. Stubs should be added: special invoice stubs should be added.
Basic operation flow of billing subsystem
Registration-→ Login-→ System initialization-→ End initialization-→ Register enterprise tax information-→ Code setting-→ Read new invoices from IC card-→ Fill in and void invoices-→ Tax copying processing-→ Tax filing.
Preparation before invoicing
Preparation after initial installation
Registration-Login-System Initialization-End Initialization-Enterprise Tax Information Registration-Code Setting
note:
Initialization can only be performed when it is first installed and used. Once the user uses it normally, there is no need to do it again, otherwise the data will be lost. The operation of registering enterprise tax information is generally carried out at the first login. If the enterprise tax information does not change after normal use, there is no need to re-register.
Preparation for daily use:
Login-→ Code Maintenance
Invoice filling operation
First, buy and read the delivery.
Second, the invoice
A. Issue a positive special invoice:
Enter the system-→ invoice management-→ invoice management-→ invoice filling-→ invoice number confirmation-→ enter the "special invoice filling" interface-→ fill in the buyer information-→ fill in the commodity information-→ print the invoice.
B. Issue a special invoice with a sales list:
Enter the system-→ invoice management-→ invoicing management-→ invoice filling-→ invoice number confirmation-→ enter the special invoice filling interface-→ fill in the buyer information-→ click the "List" button-→ enter the sales list filling interface-→ click "Exit" to return to the invoice interface-→ print the invoice-→ click the "List" button.
C. Issue special invoices with discounts:
Enter the system-invoice management-invoice issuing management-invoice filling/sales list filling-select the corresponding commodity line-set the number of discount lines-set the discount rate or discount amount-print the invoice.
D. Special invoices for negative numbers:
Enter the system-→ invoice management-→ invoicing management-→ invoice filling-→ invoice number confirmation-→ enter the special invoice filling interface-→ click the "negative number" button-→ fill in the number and code corresponding to the positive invoice-→ the system pops up the information corresponding to the positive invoice, and confirm-→ the system automatically generates a negative invoice-→ print the invoice.
Third, invalid special invoices.
A. the invoiced invoice is invalid:
Enter the system-invoice management-invoice issuance management-void invoice-select the invoice number to void-click the void button-the system will pop up a void confirmation prompt box-OK-void successfully.
B, no invoice is valid:
Enter the system-→ Invoice Management-→ Invoicing Management-→ Voided without Invoice-→ The prompt box "Confirm Voided without Invoice" pops up-→ OK-→ Voided successfully.
Tax copy operation
First, the user copies the tax declaration process.
Copy tax and write IC card-→ print various statements-→ declare tax payment.
A. Conduct normal tax copying on the tax copying start date;
Enter the system-→ tax return processing-→ tax return copy management-→ tax return copy processing-→ the system pops up a confirmation dialog box-→ insert the IC card and confirm-→ the IC card is copied successfully.
B. Repeatedly copying the old tax of last month:
Enter the system-→ tax filing processing-→ tax filing copy management-→ tax filing copy processing-→ the system pops up a "confirmation dialog box"-→ insert an IC card and confirm-→ the old tax was copied successfully last month.
C, golden tax card status query
Enter the system-tax return processing-golden tax card management-golden tax card status query-system pop-up details.
Main extension structure
First, mainly extend the ticket purchase and reading process.
The main billing machine purchases invoices-→ The main billing machine reads in new purchase invoices-→ The main billing machine distributes invoices to the extension IC cards-→ Individual departments read in new purchase invoices.
Second, the main extension of the tax filing process
First, the independent ticket machine copy tax return process:
Tax copy by the ticket distributor-query and print invoice data by the ticket distributor-tax declaration by the ticket distributor.
B, the main billing machine tax copying process:
Main billing machine tax copy processing-→ main billing machine invoice data query and printing-→ main billing machine tax declaration.
note:
For users with the main extension structure, the main billing machine and the separate billing machine copy the tax separately, and then they must use the IC cards of all billing machines in the enterprise to file tax returns after copying the tax.
System registration and login
First, the registration content
Enterprise name, tax number, billing machine number, fiscal tax card mode, registration version selection, product serial number, feature code, etc.
Second, the registration requirements
The registration method must be "second-hand golden tax card"
Third, the registration operation steps:
Start the system-→ System management-→ Enter the password-→ System registration-→ Enter all kinds of information-→ Click "Next" to open the "Enter Registration Code" dialog box-→ Finish.
Four, the system login operation steps:
Start the system-Enter the system-Select the operator-Enter the password-OK-Enter the billing system.
note:
When an enterprise enters the system for the first time, it must first set up enterprise tax information.
system setup
First, the system initialization
A, start initialization
Enter System-System Setup-System Initialization-Start Initialization-Enter Prompt Information-Confirm-Initialization Successfully.
note:
L. The execution of this function will clear the billing data of all users, but the original coded data will be retained.
2. This function must be used when installing the software for the first time; Do not use this function easily after using this software for business processing for a certain period of time. This function can only be used when the original business data is wrong and cannot be recovered through backup data.
3. After the system enters the "Initial Setup" state, only initial setup and system maintenance can be performed, and business processing such as invoicing cannot be performed. After setting the initialization data, the system can enter the "normal processing" state through the "end initialization" menu function.
4. Invoice import can only be carried out after initialization is started and before initialization is completed.
5. As this function involves data security issues, it is recommended that it be operated only by the system administrator.
B, enterprise tax information:
Enter System-System Setup-System Initialization-Enterprise Tax Information-Enter Prompt Information-Confirm.
C, ending initialization:
Enter System-System Settings-System Initialization-End Initialization-Confirm-End Initialization Successful.
note:
L this function can only be used in the "initial setting" state.
2. This function is irreversible. Once used, the system will enter the "normal processing" state, and some initial setup work cannot be carried out. Therefore, this function can only be used after the initial data input is completed and correct.
3. You can make data backup before performing this function. In this way, if reinitialization is needed, you can use the function of "system maintenance → data backup/data recovery" to recover and avoid data loss.
Second, the coding settings
I. Customer Code:
Enter System-System Settings-Code Settings-Customer Code-Data Entry.
note:
L, click "+"in the toolbar to add a record. "×" means to stop the operation and "√" means to confirm the operation.
2. Select a record and click "-"in the toolbar to delete it.
3. The user can modify the record by double-clicking the box to be modified, or right-clicking and selecting "Properties".
B, commodity code:
Enter System-System Settings-Coding Settings-Commodity Coding-Data Entry.
C. VAT tax item code:
Enter System-System Settings-Code Settings-Tax Item Code-VAT-Data Entry
D, invoice category code
Enter System-System Settings-Code Settings-Invoice Category Code-Data Entry.
E, administrative area code:
Enter System-System Settings-Coding Settings-Administrative Coding-Data Entry.
Third, data import.
A, code import:
Enter System-Data Import-Code Import-Select Import Method-Select Import File-Start Import.
Description:
L, this function only imports customer code, commodity code and invoice category code, and does not import tax item code and administrative region code.
2. If the code is imported from a text file, it must conform to the file format required by this system.
B, invoice import:
Enter System-Data Import-Invoice Import-Select Import Method-Select Import File-Start Import.
C, tax item update:
Enter the system-data import-tax item update-fill in the update information-exit saving.
Invoice management
I. Invoice Collecting Management
A, read in the new purchase invoice from the IC card:
Take the host IC card to the tax bureau to purchase tickets-enter the system-invoice management-invoice collection management-invoice collection management-read in the newly purchased invoices from the IC card.
Description:
First, when users receive and purchase invoices for the first time, they need to "authorize the purchase of invoices" in the distribution subsystem of the tax authorities, and then purchase invoices in the invoice sales subsystem.
2. In the following cases, the invoice will not be read successfully:
First, the IC card is not inserted or the local IC card is not inserted.
B there is no receipt or distribution invoice in the IC card, or the serial number of the invoice has been read.
C. The golden tax card has expired, and the invoice cannot be read in.
3. The read-in invoices are given a volume number in the golden tax card according to the reading order. The golden tax card can hold up to 39 volumes of invoices.
B. returned IC card with purchased invention:
Enter the system-invoice management-invoice collecting management-returned purchased invoices to IC card-select invoice volume-confirm.
Description:
1. If:
A. There is no remaining invoice in the golden tax card;
B, insert the local IC card into the card reader;
C, IC card has not read the refund information;
D. Due to overdue tax copying, the golden tax card is locked, and the invoice return function cannot be performed.
2. Separate the IC card of the ticket vending machine and return it to the main billing machine; The IC card of the main billing machine returns to the invoice sales subsystem of the local tax department.
C, invoice inventory query:
Enter System-Invoice Management-Invoice Collecting Management-Invoice Inventory Query.
Structure description of special invoice inventory query window:
Toolbar: with general function buttons and data editing keys.
Invoice Category Page: displays special invoice category information. Users can query invoice inventory information by category.
Status bar: displays the position of the record pointer and the total number of records in the currently active table.
Description:
1. When the system is in "Normal Processing" status, the queried invoice inventory is in the invoice inventory status in the golden tax card. When the system is in the status of "Backup Query", the queried invoice inventory status is the accounting month in the backup directory.
2. The above three menus, namely "reading in new invoices from IC card", "returning purchased invoices to IC card" and "querying invoice inventory", are the menus of a single billing machine, host and extension in the main extension structure.
A. assign invoices to extensions:
Enter the system-→ Invoice Management-→ Invoice Collection Management-→ Assign Invoice to Extension-→ Select Invoice Volume-→ Select Next to open the window "Assign Invoice to Extension"-→ Fill in the assignment information-→ Assign.
Description:
1. Only the main billing machine with independent billing machine has this menu function.
2. During this operation, please pay attention to insert the expansion IC card correctly and replace this IC according to the system prompt.
3. There cannot be unread invoices in the IC card of the ticket vending machine.
4. After the golden tax card is locked, this function cannot be used.
B, recover the extension and return the invoice:
Enter the system-invoice management-invoice collection management-recover the extension and return the invoice-insert the extension IC card.
-→ Rapid success.
Description:
L Only the main billing machine with independent billing machine has this function.
2. During this operation, please pay attention to correctly insert the extension IC card and switch back to the local IC card according to the system prompt.
3. The refund of IC card returned by extension shall be returned to the host within this accounting month. If it is not returned to the host within this accounting interval, it will affect the invoice collection and warehousing statistics of the host within this accounting month.
4. As an independent volume, the recovered invoice can be used or redistributed by this machine.
5. After the golden tax card is locked, this function cannot be used.
C, the host receives the data saved by the extension recipient.
Enter the system-invoice management-invoice receiving pipe-receiving extension to receive data-pop-up browsing window-select file-confirm receipt.
Description:
1. Only the main billing machine with independent billing machine has this menu function.
2. This operation is only required when the enterprise with the main extension structure needs to print the monthly invoice receipt and storage report of the enterprise. If there is no such requirement, this operation is not required.
D, the extension of the invoice recipients to save data:
Enter the system from the extension-> invoice management-> invoice receiving management-> invoice receiving and saving data-> select saving directory-> confirm.
Description;
1. Only the ticket distributor in the main extension structure has this menu function.
2. If the enterprise with the main extension structure needs to print the monthly invoice collecting report of the enterprise, it can only be printed.
3. If there is ticket purchase information on the IC card, the system will prompt: "The IC card has receipt and ticket purchase invoice information, please read the invoice before doing this operation".
Second, the invoice management
A. Fill in the invoice:
Enter the system-invoice management-invoice management-invoice filling-invoice number confirmation-enter the special invoice filling window-fill in the buyer information-fill in the commodity information-fill in the seller information-print the invoice.
note:
1. When filling in the buyer's information, you can choose from the customer data code or directly enter it.
2. When filling in the commodity information, you can only choose from the commodity coding library.
3. There are three types of invoices: positive invoices, negative invoices and sales lists. You can choose from the toolbar.
4. An invoice can only have one tax rate. Once the invoice is saved, it will be recorded in the golden tax card and cannot be changed. So try to avoid mistakes when filling in the data. If there is an error, you can only cancel reopening.
5. When filling in the invoice, only print the invoice, not the list. You can print this list in a query.
6. If the current invoice has been filled in, the copied invoice will overwrite the filled-in contents. After the invoice is copied, its contents can still be modified.
7. Negative invoices cannot be copied.
8. When copying an invoice, if the number of lines of the copied invoice is greater than the allowed number of lines of the invoice currently in use, you will be prompted that it cannot be copied.
9. After a line of goods is discounted, it is not allowed to be modified. If you need to modify, you should delete the discount line first. The modification will increase the discount. No other records can be inserted between the commodity line and its discount line.
10, each line of goods can be discounted, or multiple lines of goods can be discounted uniformly.
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12. Special invoices with tax rates of 17%, 13%, 6% and 4% are printed, and the unit price of the invoice does not include tax. For offshore oil invoices with tax rate of 5%, the unit price of printed invoices is the unit price including tax.