One: Copying tax is to enter all the invoices issued in the current month into the invoice IC card, and then report them to the tax authorities and read them into their computers as the basis for your unit to calculate tax. Generally, tax returns can only be made by copying the tax payment, and next month's invoice can be issued by copying the tax payment, which is equivalent to one month's output tax settlement.
Copying tax and filing tax are two processes, collectively referred to as copying tax:
IC cards are used for purchasing invoices, issuing invoices and copying taxes.
1. When purchasing invoices, you should go to the tax bureau with your IC card and invoice purchase permit. After purchase, the IC card should be inserted into the card reader and read into the anti-counterfeiting tax-controlled invoicing software for invoicing.
2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (you must know how to invoice, right? I won't explain it in detail), it should be noted that the electronic invoice and the printed invoice paper must be the same invoice.
3. Authentication of input invoices. If your company obtains a VAT invoice when purchasing goods, you should send the invoice to the tax bureau for certification before the end of the month.
4. Tax copying: At the end of the month, according to the tax copying time limit stipulated by the local tax authorities (generally 65438+ 0-5 of the following month), copy the invoice information issued and used this month into the IC card, then print out the paper report and affix the official seal, and take the IC card and the report to the lobby of the tax bureau for tax copying.
5, tax declaration, after the completion of the financial statements, fill in, review, declare the operation of the tax return (you must know the specific operation, not to mention here), after the tax declaration, print the tax return, including the main table and schedule. This operation is done in the software of "Electronic Information Collection System for VAT General Taxpayer" in your machine. Filling in the purchase and sale invoices of goods can be downloaded online, quickly and accurately. At the end of the quarter, submit the main form of this quarter's return to the tax bureau.
(1) Tax copying is one of the processes for the state to control special VAT invoices through the Golden Tax Project. If the enterprise is a general VAT taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (for issuing invoices, copying taxes and purchasing VAT invoices). That is, all the invoices issued last month are recorded in the invoice IC card, and then reported to the tax department to read into their server as the basis for the unit to calculate the tax amount. Generally, tax returns can only be made after tax copying, and invoices for this month can only be issued after tax copying. Only after the monthly tax copy is successful can the tax declaration be made.
(2) Before filing tax online, you need to copy the tax 1. Online tax filing means that you fill in the tax information of your company online. 2. Tax copying (also called tax copying) means that you read the information of this month's invoice on the IC card from your unit's tax control machine, and then the tax department writes the information on the card into the computer to check with the information of your unit's tax return to ensure the authenticity of the declared information. 3. Check and declare.
Common sense of tax copying:
[2] Tax copying is a process in which the state controls special VAT invoices through the Golden Tax Card Project. If the enterprise is a general taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (for issuing invoices, copying taxes and buying special tickets). That is, all invoices issued in the current month are recorded in the invoice IC card, and then reported to the tax department for reading into their computers as the basis for your unit to calculate the tax amount. Generally, tax returns can only be made by copying the tax payment, and the invoice for next month can only be issued by copying the tax payment, which is equivalent to one month's settlement of the output tax.
◎→ That is, going to the tax bureau to copy the tax of about 1 ~ 5 every month.
◎→ that is, the output invoice issued by anti-counterfeiting tax control this month is submitted for tax return.
When copying tax forms, you need to bring:
1, IC card (tax copy has been written into the billing system)
2. All export invoices of this month
There is also the last blank invoice.
All negative invoices issued this month should be brought with you, and they are also said to be positive invoices recovered.
5. Invoice purchase card
Date of copying tax return:
The tax copy date is before the 8th of each month, the value-added tax declaration date is before 10, and the income tax is before 15.
(a) query the billing situation of the month.
On the last day of each month, the enterprise must check the invoices issued in that month to see if the invoices issued are correct. Whether there are staggered invoices and invalid errors (invalid invoices are not invalid; Should not be invalid but invalid) and so on. , found that the above situation must be dealt with immediately, and the electronic information of IC card must be completely consistent with the paper invoice.
(two) the provisions of the tax copy time
1. Enterprises should go through the formalities of copying tax returns two days in advance within the statutory reporting period. At the same time, it should be noted that the tax return can only be filed after the tax return is successfully copied.
2. No matter whether you bought or issued a tax-controlled invoice last month, the enterprise must "copy the tax" during the tax copying period and declare the tax to the tax authorities, otherwise the enterprise will not be able to issue a tax-controlled invoice next month.
3. Before the tax copying time stipulated by the system, the tax copying operation shall not be carried out, otherwise it will affect the enterprise to issue tax-controlled invoices.
4. At 0: 00 every month 1 day, the system will automatically check out. Tax-controlled invoices issued after 1 every month will be automatically recorded in the next month, regardless of whether the enterprise copies the tax. Therefore, the tax-controlled invoices invalidated by enterprises in the current month should be implemented in the system in time. Once the system is closed, enterprises will no longer be able to void the tax-controlled invoices issued last month.
5. It is suggested that enterprises use new floppy disks to generate tax copying floppy disks every month, that is, only the tax copying data of the current month is stored in the tax copying floppy disk; In particular, a new floppy disk must be used for cross-year tax copying, that is, the tax copying data of the previous year cannot exist in this floppy disk. At the same time, when copying taxes, you should carry a backup floppy disk, do a good job of antivirus, and avoid running away many times.
6. When an enterprise changes, cancels or transfers ownership, the competent tax office will scan and supplement the tax-controlled invoice stub used by the enterprise through the authentication subsystem; Unused tax-controlled invoices of enterprises shall be uniformly invalidated by the competent tax office according to the invoice invalidation process, and enterprises shall not invalidate unused tax-controlled invoices through the anti-counterfeiting tax-controlled invoicing subsystem.
7. Enterprises that changed from DOS billing subsystem to WINDOWS billing subsystem should scan and supplement the tax-controlled invoices issued by DOS billing subsystem after tax filing last month. At the same time, unused tax-controlled invoices will be cancelled uniformly by the competent tax office according to the invoice cancellation process, and DOS billing subsystem will no longer issue tax-controlled invoices.
8. When an enterprise with a separate ticket machine copies the tax return, it should first copy the tax return with a separate ticket machine and then copy the tax return with the main billing machine, and handle it in the same copy tax return window.
9. When an enterprise changes tax-related matters, it should first go through the relevant change procedures at the third tax office. Then, with the copy of the tax registration certificate, the general taxpayer qualification certificate or reply, the golden tax card, the copy of the tax return IC card and other materials, the relevant personnel of the tax collection and management department of our bureau and the technical personnel of the golden tax company will make information changes in the declaration hall during the tax period.
(c) Copying tax returns was unsuccessful.
After the stub of the tax-controlled invoice submitted by the enterprise is checked with the detailed data floppy disk and tax-controlled IC card by the competent tax bureau, if the two are inconsistent, the following treatment shall be made according to different situations:
1. If the number of tax-controlled invoice stubs in floppy disk is less than that in tax-controlled IC card due to the damage of enterprise's hard disk, the enterprise shall provide all tax-controlled invoice stubs in the current month, and scan and re-record them in the competent tax office through the authentication subsystem.
2. If the number of tax-controlled invoice stubs in the floppy disk is greater than that in the tax-controlled IC card due to the replacement of the golden tax card by the enterprise (excluding the case that the tax-controlled IC card is zero), the detailed data of tax-controlled invoice stubs contained in the floppy disk can be read into the tax declaration subsystem, but the reasons for this inconsistency must be found out in the current month.
3. If the stub data of the tax-controlled invoice in the tax-controlled IC card is zero due to the mismatch of enterprise computer models, the floppy disk data can be stored in the tax return system according to the system prompt; If it cannot be deposited according to the system prompt, the enterprise shall send all tax-controlled invoice stubs of the current month to the competent tax office for scanning and re-recording through the authentication subsystem.
4, due to the quality problem of enterprise floppy disk, it is impossible to collect the stub data of tax-controlled invoices, and the enterprise should reissue the floppy disk.
Second, the tax declaration process:
1. Taxes declared by local taxes include business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and vehicle and vessel use tax.
(1) declare personal income tax before the 7th of each month.
(2) declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05.
(3) Stamp duty shall be declared once at the end of the year (for the whole year).
(4) Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit.
(5) The vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit.
(6) If there is no tax, zero declaration should be made on time.
(7) Tax declaration methods: online declaration and door-to-door declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau.
2. Taxes declared by national tax mainly include: value-added tax and income tax.
(1) declare VAT before 15 every month.
(2) At the end of each quarter, the income tax shall be declared before the next month 15.
(3) The national tax declaration is complicated, so it is necessary to install an online tax declaration system. The general national tax should train the reporting unit. However, you can also go to the IRS window with the relevant statements and tax returns yourself, but that is more troublesome, and there are many people waiting in a long queue every time.
Well, if you are a small-scale taxpayer. Then you don't have to copy the tax, just file the tax within the specified time. It shall not exceed the time limit, otherwise it shall be treated as tax evasion and given certain punishment and fine.
Third, after copying the tax return, the new month begins again, and financial accounting such as vouchers and statements needs to be started, and then the previous process is repeated.