-

[65438+2006123 October]

Guo Shui Fa [2005] No.61

1. In order to strengthen the collection and management of general taxpayers of value-added tax (hereinafter referred to as taxpayers), standardize tax declaration and "one-window management" (hereinafter referred to as "one-window management"), improve work efficiency and optimize tax service, according to the Law of People's Republic of China (PRC) on Tax Collection and Management, the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and other relevant tax laws and regulations,

The second is "one-window" management, that is, the tax authorities rely on informationization to optimize and integrate the existing tax collection and management information resources, declare and collect the tax in the tax hall in a unified way, accept the tax declaration of general taxpayers of value-added tax (including accepting the certification of special VAT invoice deduction, tax declaration and IC card tax declaration), compare the ticket forms and compare the results.

Three, "one window" management will implement the "one window, one person, one machine" model. The basic processes are as follows: VAT special invoice (hereinafter referred to as special invoice) deduction and joint authentication, tax declaration acceptance (hereinafter referred to as declaration), ic card tax declaration, bill format comparison and tax result comparison.

Four, the value-added tax administration department of the tax authorities at or above the prefecture level is responsible for the guidance and supervision of the "one window" management business; The value-added tax administration department of the county-level tax authorities is responsible for the organization and implementation of the "one-window" management business.

Five, the tax hall of the tax authorities should set up a declaration and collection post, abnormal situation handling post and audit post, specifically responsible for the implementation of the "one window" management. Among them, the declaration collection post and abnormal situation handling post are the front desk post, and the audit post is the background post. Audit post personnel shall not concurrently serve as declaration and collection posts and abnormal situation handling posts.

Six, the declaration and collection post is mainly responsible for the taxpayer's special invoice deduction certification, tax declaration acceptance, IC card tax declaration and ticket tax comparison. 7. The post of handling abnormal situations is mainly responsible for the declaration, verification and result handling of abnormal situations. Eight, the review post is mainly responsible for the supervision and assessment of the work of the declaration of the post and the abnormal situation handling post, and the results are reviewed and handed over to the tax assessment or inspection department. Nine, taxpayers for VAT tax returns, should provide the following information:

(1) VAT tax return (applicable to general VAT taxpayers) and attached materials of VAT tax return (Table 1) and (Table 2).

(2) Balance sheet and income statement.

(3) Tax-controlled IC cards (enterprises that use small-capacity tax-controlled IC cards also need to hold tax return data floppy disks).

(4) People's Republic of China (PRC) General Tax Payment Letter stamped with "transfer receipt" or "cash receipt" by the bank or deferred tax payment accepted by the competent tax authorities.

(5) Detailed list of purchase and sale of refined oil, detailed list of refueling IC card and quantity of purchase and sale of refined oil. (6) transport invoice VAT deduction list.

(7) List of deduction of customs duty payment certificate.

(8) Waste invoice list.

(9) Invoice deduction list of waste materials.

(10) invoice deduction list).

(eleven) other materials required by the competent tax authorities.

The above items (1) and (2) are the information that all taxpayers must provide. In addition, taxpayers included in the management of anti-counterfeiting tax control system should submit the information in Item (3); For taxpayers who have not implemented the "Tax Treasury UnionPay Network" and have payable taxes in the current period, submit the information in Item (4); Items (5) to (1 1) are required information for taxpayers who have this business in the current period.

Ten, the declaration of post personnel should be in every working day (including the collection period) to accept the taxpayer's special invoice deduction certification.

1 1. Authentication refers to the process that the tax authorities deduct the special invoices issued by the taxpayer's anti-counterfeiting tax control system, automatically collect their ciphertext and plaintext images with a scanner, convert the images into electronic data with recognition technology, and then decrypt the ciphertext of the invoices and check them with the plaintext of the invoices one by one to judge their authenticity. Authentication can be divided into remote authentication and door-to-door authentication. In remote authentication, taxpayers scan and identify the face information of special invoices, generate electronic data, and transmit them to tax authorities through the network. The tax authority completes decryption and authentication, and returns the authentication result information to the taxpayer. On-site certification refers to the way that taxpayers carry special invoice deduction (or electronic information) and other materials to the tax authorities to declare the collection window for certification. If the special invoice deduction coupon submitted by the taxpayer is defaced, folded, rubbed, etc., which makes it impossible to authenticate, the taxpayer may be allowed to authenticate (receive) with other corresponding coupons.

Twelve, after the completion of the certification, the declaration of post personnel according to the certification results in the following circumstances:

(1) For invoices that cannot be authenticated, if the taxpayer identification number is inconsistent with the invoice code number authentication (referring to the comparison between ciphertext and plaintext, and the invoice code or number is inconsistent), the original invoice should be returned to the taxpayer;

(2) Incorrect ciphertext, inconsistent authentication (excluding inconsistent taxpayer identification number authentication and inconsistent invoice code number authentication) and invoices with duplicate numbers deducted must be immediately detained for on-site authentication; If the remote authentication result is "authentication failure", the taxpayer shall be notified to re-authenticate the special invoice deduction from the tax authorities within 2 days from the date of discovery, and the special invoices that are still inconsistent with the authentication or have incorrect ciphertext must be detained immediately. For the detained special invoices, the personnel who declare the collection post should fill in the Deduction of Special VAT Invoice (Annex 6) and hand it over to the taxpayer as the withholding certificate, and at the same time fill in the Special Invoice Delivery Form with Inconsistent Authentication or Incorrect Ciphertext (Annex 7), which will be immediately transmitted to the audit post together with the detained special invoices and related electronic information. Audit post, review and accept the "special invoice transfer form with inconsistent certification or incorrect ciphertext" handed over by the declaration and collection post, and send it to the inspection department together with the original and electronic data of the detained special invoice deduction.

Thirteen, the taxpayer to declare the special invoice deduction, should be completed within the reporting period.

Fourteen; , declare post personnel should accept the taxpayer's tax declaration during the collection period.

Fifteen, tax declaration is divided into remote declaration and door-to-door declaration. Remote declaration refers to a way for taxpayers to transmit the declaration materials to the tax authorities for declaration through the Internet, telephone or other means; Door-to-door declaration refers to a way for taxpayers to bring declaration materials directly to the declaration and collection window.

Sixteen, when accepting the taxpayer's tax return, the declaration and collection personnel shall review the completeness and logical relationship of the information submitted by the taxpayer. If the information is complete and the logical relationship is consistent, the declaration shall be accepted. If the information is incomplete or the logical relationship is inconsistent, the taxpayer shall be informed in time and asked to declare again or adjust the declaration. For taxpayers who implement remote declaration, the declaration and collection personnel can directly access the electronic information submitted by them for review; For taxpayers who make on-site declaration through the media, the personnel who declare and collect posts can directly read the electronic information submitted by taxpayers for review; For taxpayers who declare on-site by paper, the declaration and post-holding personnel can directly review their paper materials.

Seventeen, for taxpayers who declare overdue, the personnel who declare the acceptance position should distinguish the following situations:

(1) If the competent tax authorities agree to postpone the examination and approval documents, the personnel who declare their acceptance of posts shall accept their tax returns in accordance with the provisions of Article 16 of these Provisions.

(two) did not hold the competent tax authorities agreed to postpone the examination and approval documents, to declare the acceptance of the post personnel in accordance with the relevant provisions of punishment, and then according to the provisions of article sixteenth of the provisions of the acceptance of their tax returns.

Eighteen, after the taxpayer's tax declaration is successful, the income after the declaration should confirm whether the tax is put into storage:

(a) the implementation of "tax unionpay network" or "tax treasury unionpay network", the declaration of post personnel according to the transfer information received from commercial banks or the state treasury to determine the tax storage.

(II) If the "tax unionpay network" or "tax treasury unionpay network" is not implemented, the person who receives the tax after the declaration shall confirm the tax storage according to the "People's Republic of China (PRC) General Payment Book" stamped with the bank's "cash receipt" or "transfer" submitted by the taxpayer. If the taxpayer has no tax payable in the current period, there is no need to confirm the tax bill.

Nineteen, review post personnel in the reporting period every day to declare the taxpayer's tax storage inspection. Notify the tax source management department of taxpayers who have not declared or declared but whose taxes have not been put into storage.

Twenty, taxpayers should hold a tax-controlled IC card with tax information during the tax declaration period, and go to the declaration post for tax declaration; Enterprises that use small-capacity tax-controlled IC cards also need to hold tax filing data floppy disks for tax filing.

Twenty-one, declare post personnel to collect special invoice output data, through the tax subsystem, check the floppy disk data and IC card data submitted by taxpayers using DOS billing subsystem, and store them in the tax subsystem after they are consistent; Inconsistent, according to the following principles:

(1) If the number of special invoices in the floppy disk is less than that in the iC card due to the damage of the taxpayer's hard disk, the taxpayer must be required to provide all the special invoices issued in the current month, which will be scanned by the authentication subsystem and collected through the "unconventional tax return/stub supplement" in the tax return subsystem.

(2) If the number of special invoices in the floppy disk is greater than that in the IC card due to the taxpayer's replacement of the golden tax card (except when the IC card is 0), the special invoices in the floppy disk shall be sold.

(a) the implementation of "tax unionpay network" or "tax treasury unionpay network", the declaration of post personnel according to the transfer information received from commercial banks or the state treasury to determine the tax storage.

(II) If the "tax unionpay network" or "tax treasury unionpay network" is not implemented, the person who receives the tax after the declaration shall confirm the tax storage according to the "People's Republic of China (PRC) General Payment Book" stamped with the bank's "cash receipt" or "transfer" submitted by the taxpayer. If the taxpayer has no tax payable in the current period, there is no need to confirm the tax bill.

Nineteen, review post personnel in the reporting period every day to declare the taxpayer's tax storage inspection. Notify the tax source management department of taxpayers who have not declared or declared but whose taxes have not been put into storage.

Twenty, taxpayers should hold a tax-controlled IC card with tax information during the tax declaration period, and go to the declaration post for tax declaration; Enterprises that use small-capacity tax-controlled IC cards also need to hold tax filing data floppy disks for tax filing.

Twenty-one, declare post personnel to collect special invoice output data, through the tax subsystem, check the floppy disk data and IC card data submitted by taxpayers using DOS billing subsystem, and store them in the tax subsystem after they are consistent; Inconsistent, according to the following principles:

(1) If the number of special invoices in the floppy disk is less than that in the iC card due to the damage of the taxpayer's hard disk, the taxpayer must be required to provide all the special invoices issued in the current month, which will be scanned by the authentication subsystem and collected through the "unconventional tax return/stub supplement" in the tax return subsystem.

(II) If the number of special invoices in the floppy disk is greater than that in the IC card due to the taxpayer's replacement of the golden tax card (excluding the case that the IC card is zero), the detailed data of the output of special invoices contained in the floppy disk can be collected through the "unconventional tax return/floppy disk supplementary report", but the reasons for this inconsistency must be identified in the current month and measures must be taken to solve it. (3) If the output data of the special invoice in the IC card is zero due to the mismatch of the taxpayer's computer model, according to the system prompt, the floppy disk data will be stored in the tax filing subsystem or the taxpayer will be required to take the special invoice to the tax collection authority to scan and supplement it through the authentication subsystem, and then it will be collected through the "unconventional tax filing/stub supplement" in the tax filing subsystem. (4) If the personnel who declare the post collection are unable to collect the output data of special invoices due to the quality problem of taxpayers' floppy disks, they shall require taxpayers to reissue floppy disks.

Twenty-two, reporting post personnel to use the Windows billing subsystem of the taxpayer's tax returns for review, if consistent, then deposited in the tax declaration system; (1) If the number of special invoices actually issued by taxpayers is greater than the number of IC cards due to the replacement of the golden tax card, the taxpayer shall be required to provide all the special invoices issued in the current month, which will be scanned and supplemented by the authentication subsystem and collected by the "unconventional tax return/stub supplementary report" of the tax declaration subsystem; If it is difficult to scan the supplementary records, you can send a tax return floppy disk through the taxpayer billing subsystem and collect it through the "unconventional tax return/floppy disk supplementary report" of the tax return subsystem. (2) If the taxpayer's hard disk and golden tax card are damaged at the same time and other reasons, the taxpayer must provide all the special invoices issued in the current month, scan them through the authentication subsystem, and collect them through the "unconventional tax return/stub supplement" of the tax return subsystem.

Twenty-three, after the end of the tax declaration period, the personnel who declare and collect posts must use the tax subsystem to query the list of taxpayers who have not filed tax returns, and ask them to file tax returns within a time limit in order to summarize the output data of special invoices; Before the output data of special invoices are transmitted to the audit system, taxpayers who have not filed tax returns can make a collection through "unconventional tax returns/overdue tax returns" in the tax return subsystem. The output data of special invoices missed last month must be collected through "unconventional tax declaration/overdue tax declaration". The output data of special invoices issued by taxpayers who cancel or cancel the qualification of VAT general taxpayers in the current month are collected through "unconventional tax returns/taxpayer tax returns with the qualification of canceling general taxpayers".

Twenty-four, the implementation of door-to-door declaration and included in the anti-counterfeiting tax control system management of taxpayers, declaration and tax declaration should be carried out at the same time; Taxpayers who implement remote declaration and are included in the management of anti-counterfeiting tax control system must go to the tax declaration window for tax declaration after the application materials are submitted successfully. Taxpayers who are not included in the anti-counterfeiting tax control system do not need to use tax control IC cards for tax declaration.

Twenty-five, declare the post personnel to complete the special invoice output data collection, tax-controlled IC card temporarily not unlocked, should operate the window ticket table comparison software for comparison.

Twenty-six, the ticket table tax comparison includes the ticket table comparison and the table tax comparison. Ticket table comparison refers to the comparison between the input and output data of VAT collected by the personnel who declare the collection position using the authentication system, tax filing system and other systems and the corresponding data in the tax return form and the attached data table; Table tax comparison refers to comparing the tax payable in the declaration form with the tax received in the current period.

Twenty-seven, for taxpayers included in the anti-counterfeiting tax control system management, the bill tax comparison work should be carried out immediately after the tax control IC card tax declaration is successful; Taxpayers who implement door-to-door declaration and are not included in the management of anti-counterfeiting tax control system shall conduct the bill-form tax comparison work at the same time when accepting the declaration; Taxpayers who implement remote declaration and are not included in the management of anti-counterfeiting tax control system should make tax comparison of bills in time after their declaration.

Twenty-eight, ticket tax comparison content

(1) Output comparison: the logical relationship between the output amount and tax amount of special invoices collected by the anti-counterfeiting tax control declaration system and the total sales amount and tax amount data in columns 1, 8, 1 5 in the attached data of the VAT tax return (table1) must be equal.

(2) Input comparison

1. Comparison of the forms of general taxpayers' input tickets in non-tutoring period

(1) Compare the input amount and tax amount deducted by the special invoice collected by the anti-counterfeiting tax control authentication system with the input amount and tax amount summarized in the second column of "Current Certification and Current Deduction" in the Attached Information of VAT Tax Return (Table 2). The logical relationship between them is that the input information collected by the authentication system must be greater than or equal to the input data listed in the declaration materials.

(2) Compare the data of "Total" column "Allowable Freight Amount and Deducted Input Tax Amount" in the VAT transport invoice Deduction List with the data of "Freight Invoice" column 8 in the Attached Information of VAT Tax Return (Table 2), and the logical relationship between them must be equal.

(3) The logical relationship between the sum of the "tax amount" column in the List of Deduction of Customs Duty Payment Certificate and the sum of the "tax amount" column in the Attached Information of VAT Tax Return (Table 2) and the Customs Duty Payment Certificate must be equal.

(4) Compare the sum of the columns of Invoice Amount and Tax Deduction in the Invoice Deduction List of Waste Materials with the sum of the column of Amount and Tax Amount in the seventh column of the Invoice of Waste Materials in the Attached Data of VAT Tax Return (Table 2), and the logical relationship between them must be equal.

(5) Compare the total data in the invoice amount column of the Invoice List of Waste Materials with the sales data of duty-free goods in the data attached to the VAT tax return (table 1) 16, and the logical relationship between them is that the amount data in the Invoice List of Waste Materials is less than or equal to the above data listed in the application materials.

(6) Compare the total data in the "Amount" and "Tax Amount" columns in the invoice deduction list with the data in the "Amount" and "Tax Amount" columns in Item 9 10 of the attached information of the VAT tax return, and the logical relationship between them must be equal.

2 during the counseling period, the contents of the general taxpayer ticket comparison.

(1) Check whether the number of copies, the amount and the tax amount in column 3 of Schedule II of the VAT tax return are respectively equal to or less than the deduction data of the special invoice that is consistent with the current audit system and allows deduction.

(2) Check whether the number of copies, the amount and the tax amount in the fifth column of Schedule II of the VAT tax return are equal to or less than the data of the customs tax payment vouchers allowed to be deducted after comparison and investigation in the current audit system.

(3) Check whether the number of copies, amount and tax amount in column 7 of Schedule 2 of the VAT tax return are equal to or less than the invoice data of waste materials that are allowed to be deducted after investigation and matched by the current audit system.

(4) The number of copies and the amount (tax amount) in column 8 of Schedule II of the VAT tax return are equal to or less than the current audit system respectively. If it is allowed to be deducted after investigation, it will be handed over to the audit post after signing the opinion of "lifting the abnormality and agreeing to unlock the IC card" on the abnormal comparison transfer form; If the abnormality cannot be ruled out after verification, it shall be handed over to the inspection department for handling after signing the opinion of "transfer inspection" on the "abnormal transfer comparison".

(five) the inspection department shall conduct tax inspection after receiving the "abnormal comparison list". If the abnormality can be ruled out after investigation, it will be transferred to the tax source management department after signing the opinion of "excluding abnormality and agreeing to unlock the fiscal IC card" in the "abnormal transfer comparison", and then transferred to the audit post.

(VI) After receiving the "Abnormal Comparison Transfer Sheet" signed by the tax source management department, the audit post informs the abnormal situation handling post to operate a window ticket table tax comparison software to unlock the tax control IC card.

Thirty, on the day of the end of the reporting period, the review post shall promptly hand over the comparison results to the tax source management department. Among them, taxpayers who have not made tax comparison should also fill in the List of Taxpayers who have not made tax comparison (Annex 5) and submit it together.

3 1. Check the list of abnormal taxpayers automatically generated by the post personnel according to the ticket table tax comparison system (Annex 4), and supervise and verify whether the post personnel who declare the post collection and handle the abnormal situation have any illegal handling problems.

Thirty-two, the day after the end of the monthly reporting period, fill in the Statistical Table of Abnormal Comparison and Processing Results (Annex 8) and submit it to the VAT management department.

33. These Provisions shall be implemented as of June 5438+1 October1day, 2005. If the previous provisions conflict with these Provisions, these Provisions shall prevail.

Online tax business process

Online tax business process

Online tax payment is a modern tax declaration method, which has the advantages of high efficiency, convenience and low tax payment cost. It can help taxpayers avoid the trouble of filing at home and waiting in line, and realize "staying at home and paying taxes easily". Taxpayers are welcome to use online tax returns.

1. Scope of application of this process: small-scale taxpayer's VAT and consumption tax declaration; Quarterly declaration of enterprise income tax of all kinds of taxpayers (not applicable to general taxpayer's VAT declaration).

Second, the specific process of online tax business

(1) Opening an account:

1. Log on to the website of Zhuhai State Taxation Bureau (), click "Online Taxation" in the upper right corner, enter the "Taxation Hall", click "Registration", fill in the correct registration information and submit it, and print the "Online Taxation Registration Application Form" with official seal (in duplicate).

2. Log on to the website of Zhuhai State Taxation Bureau, click "Download Center" → "Format Certificate "→" Tax-related Application ",download the e-mail (data message) application approval form, fill in and print it correctly (in duplicate), and affix the official seal.

3. With the above form and the original tax registration certificate, open the "comprehensive service" window of the tax service hall of the competent tax authority.

(2) Declaration and inquiry:

Log on to the website of Zhuhai State Taxation Bureau, click "Online Tax" in the upper right corner, enter the "Tax Hall", enter the user name and password to log in, click "Tax Declaration", select the corresponding tax declaration type, fill in the correct period and data, and calculate → submit → pay taxes → print the declaration form; Enter the tax declaration query, and confirm the correct tax declaration again.

Three. Paper application materials to be submitted:

1. Value-added tax and consumption tax for small-scale taxpayers: 1-65438+All paper declaration materials for the current year in February should be submitted before the end of the following year in1.

2. Enterprise income tax (quarterly): the paper declaration materials and financial accounting statements should be submitted before June 65438+10+May of the following year.

3. Taxpayers who need to cancel the registration must submit paper application materials to the competent tax authorities before going through the cancellation procedures according to regulations.

Fourth, other tips:

1, before opening online taxation, you need to open a bank tax deduction account; Before filing, it is necessary to confirm whether the balance of the tax deduction account is sufficient for tax deduction; Please keep the password of online tax return properly.

2. Please directly (on-site) declare the value-added tax of small export enterprises and the enterprise income tax of general branches; The annual declaration of enterprise income tax is temporarily not supported.

3. Please go to the "Comprehensive Service" window to check whether the telephone number of the enterprise is correct, and please go to the tax department to change the telephone number in time.