Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.
The specific process of reporting quarterly enterprise income tax is as follows:
1, copy tax returns, taxpayers log in to the billing software to copy tax during the tax collection period, and upload the billing data of last month to the tax authorities through online newspaper copy or tax office newspaper copy;
2, tax declaration, taxpayers log on to the online declaration software for online declaration. Online declaration was successful, and the tax was withheld in real time through the tax unionpay network;
3. Clear the card or write back. After the declaration is successful, the taxpayer logs in to the tax control system again to clear the card or write back. Please check the deadline in time to confirm whether it is successful.
The information required for tax declaration is as follows:
1, financial accounting statements and their explanatory materials;
2. Contracts, agreements and vouchers related to tax payment;
3, electronic tax data of tax control device;
4, business activities of the tax management certificate and remote tax payment certificate;
5. Relevant certification documents issued by domestic or overseas notarization institutions;
6. Taxpayers and withholding agents' tax returns or tax withholding and collecting reports mainly include: taxes, tax items, taxable items or items that should be withheld and collected, tax calculation basis, deduction items and standards, applicable tax rate or unit tax, items and taxes that should be refunded, items and taxes that should be reduced or exempted, taxes that should be withheld and collected, tax payment period, deferred payment and unpaid taxes.
7. When the withholding agent handles the tax withholding and collection report form, it shall truthfully fill in the tax withholding and collection report form, and submit the legal documents of tax withholding and collection and other relevant documents and materials stipulated by the tax authorities;
8. Other relevant documents and materials required by the tax authorities.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fifteenth.
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.
Article 25
Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials that need to be submitted in accordance with the provisions of laws and administrative regulations or the time limit and contents determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Article 62
If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.