The declaration process is as follows:
Online declaration refers to the payment unit approved by the tax authorities to go through the formalities of social security fee declaration through the Internet. Where the payer applies for social insurance fee declaration by online declaration, it shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities, and submit them to the competent tax authorities in writing on a regular basis.
Note: The units that have opened online tax returns in the local tax department can already declare social insurance premiums online, and users do not need to open them again.
II. Information required for opening online declaration (copy must be stamped with official seal)
1, copy of tax registration certificate (provided by enterprises) or original of organization code certificate (provided by administrative institutions);
2. Agreement on Online Tax Declaration (in duplicate, with the official seal of the unit)
3. Agreement on Tax Deduction (Fee) by Entrusting Bank (in triplicate) (Note: If the agreement has been signed for tax payment, this information is not required).
Three, the opening of online declaration process
1, taxpayers hold the required information to the local tax service hall and the competent tax authorities to apply;
2, the tax authorities accepted, for the opening of the online newspaper, and issued the user name and password required for online reporting;
3. The payer (person) can log on to the website of XX Provincial Local Taxation Bureau in all self-service tax areas or computers with Internet connection in the city half a working day after completing the opening formalities, and click to enter the "tax hall" to declare the operation.
Fourth, the handling instructions
1, the payer (person) should carefully study the knowledge of online newspaper operation before handling online declaration, and the training materials can be downloaded from XX local tax website. If you have any questions, you can consult the competent tax authorities;
2. Social insurance premiums shall be declared and paid in the current month;
3. Each person can only have one declared salary per month;
4. All those who participate in employee medical insurance must participate in supplementary medical insurance;
5. According to the regulations, all employees and enterprises of organs, institutions and social organizations, private non-enterprise units and individual industrial and commercial households must participate in comprehensive basic medical insurance for employees over 30 years old;
6, retirees can not participate in other insurance except medical insurance;
7, according to the "household registration type" and "employment form" to distinguish between general unemployment insurance and unemployment insurance for migrant workers. If the household registration type of the insured is "local agricultural registered permanent residence" or "foreign agricultural registered permanent residence", the employment form must be "rural contract workers" and the unemployment insurance for migrant workers must be selected when applying for unemployment insurance; On the other hand, if the household registration type is "local non-agricultural registered permanent residence" or "foreign non-agricultural registered permanent residence", rural contract workers cannot be selected as the employment form, and other types must be selected according to the actual situation, and general unemployment insurance must be selected when applying for unemployment insurance.
8, online declaration of the payment unit, should be submitted to the competent tax authorities on a quarterly basis, the paper "social insurance premium classification declaration summary table" (the declaration form can be printed in the online tax system, and stamped with the official seal of the unit).
9, other matters needing attention
(1) The payment unit belonging to online newspaper users must truthfully declare online payment before 15 every month, and can handle business 24 hours a day. The date of declaration shall be the time when the online tax system of the tax authorities receives the declaration data message;
(2) After the successful declaration, the payer shall promptly initiate a deduction instruction in the online newspaper system to confirm whether the deduction is successful;
(3) If the payer finds that the declaration is wrong after the declaration is successful, it can void the declaration through the online newspaper system, and then re-declare. Prerequisites for invalid declaration: it must be the declaration record of the outstanding payment that was successfully declared by online declaration this month;
(4) Online declaration only supports the declaration of social insurance premiums in the current month, and does not accept the declaration of social insurance premiums in previous months;
(5) After the payer successfully declares, it must ensure that its bank tax deduction (fee) account has the full amount for withholding the fee. If the balance is insufficient and the fee is not deducted successfully in the current month, it will be regarded as arrears, and the tax authorities will charge a late fee according to the prescribed procedures;
(6) If the payer finds that the verification of the payment items is inconsistent with the actual situation, which leads to the failure to declare online, the payer shall first apply to the competent tax authorities for adjusting the verification of the payment items.
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