How to open the tax, the company needs to pay taxes according to law, and before the establishment of the enterprise, it must go to the local taxation bureau to complete its tax registration or tax declaration. Let's take a look at how the company issues taxes and related materials.
How does the company tax 1 1? Enterprises open the tax process.
1, fill in the tax registration form.
Taxpayers engaged in production and business operations shall submit a written report to the tax authorities within the specified time, apply for tax registration, and truthfully fill out the tax registration form. In practice, the tax authorities also require taxpayers to fill in the tax registration form, and taxpayers who meet the conditions of value-added tax should also fill in the application confirmation form for general taxpayers of value-added tax.
2. Provide relevant certificates and materials.
When taxpayers fill in the tax registration form with the tax authorities, they should provide relevant certificates and materials according to different situations.
3. Audit and certification
The tax registration form, relevant certificates and materials provided by taxpayers shall be examined by the tax authorities within 30 days from the date of receipt; Those who meet the requirements shall be registered and issued a tax registration certificate, and those who do not meet the requirements shall also be given a reply.
4, the establishment of taxpayer registration data files.
After all the registration work is completed, the tax registration department shall establish the taxpayer registration data file with various forms, relevant materials and photocopies of certificates provided by the taxpayer, and make it into the taxpayer's household electronic file to provide a reliable source of information for future tax collection and management.
Second, the materials needed for enterprises to levy taxes.
1. Copy of business license and copy;
2. Identity card and photocopy of the legal representative of the enterprise;
3, the national organization unified code certificate copy and copy;
4, corporate official seal, special seal for finance and other seals;
5. Proof of account number of the opening bank;
6. A copy of the title certificate or lease agreement of the production and business address;
7. Other materials required by the competent tax authorities.
Third, the time for enterprises to open tax statements.
Time of national tax declaration: declare in the month after the establishment of the company, and pay the fine after the deadline;
Local tax registration time: the month after the establishment of the company is also acceptable.
Four. Matters needing attention in enterprise tax collection
1. If the taxpayer's name, registration type, legal representative, accounting form, address change between jurisdictions, etc. change, tax clearance and tax inspection shall be carried out according to different situations.
2. If the general taxpayer changes the organization code, the taxpayer shall fill in the Application Form for the Qualification of VAT General Taxpayer in accordance with the provisions, in which the change items are filled in the column of "Application Reason" and the change items are filled in the column of "Remarks" to re-identify the general taxpayer. For taxpayers who change the contents of other identification items except the organization code, if the change of tax registration involves the qualification certificate of general taxpayer, the VAT General Taxpayer Qualification Certificate shall be renewed at the same time when going through the formalities for tax registration change.
3. When the export tax refund (exemption) enterprises go through the formalities for changing the contents of CTAIS, if the changes involve related import and export business, they need to fill in the Application Form for Determining the Change of Export Tax Refund (Exemption) or the Confirmation Form for Tax Refund Account of Export Enterprises (change of bank account number) and other related forms at the same time, so as to handle the corresponding import and export business change formalities in time.
How do companies levy taxes 2. Tax registration
Tax registration is a legal system for tax authorities to register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law.
Second, how to open the tax registration
When handling tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:
(a) business license or other approved practice certificate;
(2) Relevant contracts, articles of association and agreements;
(3) Certificate of uniform code of organization;
(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner.
The main contents of the tax registration form include:
(a) the name of the unit, the name of its legal representative or owner and the number of its identity card, passport or other legal documents.
(2) domicile and business premises;
(3) the type of registration;
(4) accounting methods;
(5) Mode of production and operation;
(6) The scope of production and business operation;
(seven) registered capital (funds) and total investment;
(8) Term of production and operation;
(nine) the person in charge of finance, telephone number;
(ten) other relevant matters determined by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
How does the company levy taxes? 1. What is the tax process for the establishment of a new company?
1, find and enter the electronic tax bureau;
2. Log in to the electronic tax bureau
When we click on the official website of the Electronic Taxation Bureau, we can find a variety of login methods and choose according to the needs of enterprises. If we don't have tax registration, we can't log in directly, and we will directly prompt "wrong user name and password or no tax registration". At this point, we need to click "tax registration" in the login box and click "new enterprise taxpayer package" to enter.
3. Enter the information collection interface and choose to handle the business;
4. Fill in the Confirmation Form for Electronic Delivery of Tax Documents;
5. The final effect after completing the report.
2. What information does the new company need for tax registration?
The following documents and materials shall be truthfully provided to the tax authorities according to different situations (generally, the original documents are inspected and the copies are filed):
(a) business license or other approved practice certificate;
(2) Relevant contracts, articles of association and agreements;
(3) Certificate of uniform code of organization;
(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner.
Other relevant documents and materials that need to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.
Three, the new company set up tax matters needing attention
1. Taxpayers engaged in production and business operations shall report all their account numbers to the competent tax authorities in writing within 15 days from the date of opening basic deposit account or other deposit accounts; If there is any change, it shall be reported in writing to the competent tax authorities within 15 days from the date of change.
2. Taxpayers engaged in production and operation shall, within 15 days from the date of receiving the tax registration certificate, submit their financial accounting system or financial accounting treatment methods to the competent tax authorities for the record. Taxpayers who use computers to keep accounts shall submit the accounting software, operating instructions and related materials of the computerized accounting system to the competent tax authorities for the record before use.
3. Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council.