Is it necessary to collect late fees for the enterprise income tax in the month before the current year's declaration? The late payment fee is calculated from the date when it is due but not paid, and it is calculated on a daily basis, not on a monthly basis.
What information does the overdue enterprise income tax bring? There are two solutions to the overdue enterprise income tax online declaration:
The first is that the annual corporate income tax report is deleted at the CTAIS front desk after it is successfully declared by IC card, that is, the annual income tax report has not been declared, and it must be declared first.
The second is that the related report has been declared once, and this prompt will appear when it is declared again. You must delete the record of the last declaration before you can declare again.
The enterprise income tax declaration is two hours late. Do I have to pay a late fee? There is no need to pay a late fee, which is deducted by five ten thousandths of the tax every day. There is no late fee without tax. Only when there is tax can there be a late payment fee. If the tax system can still deduct money on the same day, there will be no late payment fee. The late payment fee is calculated on a daily basis, and no late payment fee will be generated as long as the deduction is made before 24 o'clock that night.
Where is the enterprise income tax late payment fee? The accounting entries of enterprise income tax late payment fee are as follows:
1, supplement:
Debit: income tax
Loan: Taxes payable-enterprise income tax
2. Pay:
Borrow: Taxes payable-enterprise income tax
Debit: non-operating expenses-late fees
Loan: bank deposit
Tax [enterprise income tax] was not declared last month! If the first quarter enterprise income tax should be declared at the beginning of April, if your enterprise fails to report it, contact the special administrator of the tax bureau, make up the report and accept the punishment.
Time limit for filing enterprise income tax: after the annual report of the enterprise comes out, the enterprise income tax can only be determined in the first month of the following year. It is unreasonable whether it is necessary to pay late fees. Quarterly income tax is originally a forecast, and the review and audit of the tax bureau should be based on the annual income tax. In other words, even if the quarterly report is zero at ordinary times, as long as the final settlement result of the annual income tax is correct and the tax is paid in full, there will be no problem. The practice of the tax bureau has no legal basis and belongs to chaos.
Check whether the enterprise income tax is charged with late fees or interest, except for the special tax adjustment investigation of related party transactions, the increase is charged with interest, and everything else is late fees.
How to deal with the enterprise income tax of three-level branches that has not been declared within the time limit? According to the announcement of State Taxation Administration of The People's Republic of China on printing and distributing the Measures for the Administration of Enterprise Income Tax Collection for Cross-regional Business Summary (State Taxation Administration of The People's Republic of China Announcement No.57 of 20 12):
Article 4? The head office and secondary branches with main production and operation functions shall share and pay enterprise income tax on the spot.
The secondary branch refers to the branch where the consolidated tax paying enterprise is established according to law and obtains the business license (registration certificate) of unincorporated person, and the head office directly conducts unified accounting and management on its finance, business and personnel.
Article 5? The following secondary branches do not share and pay enterprise income tax locally:
(1) Secondary branches that do not have the main production and operation functions, and do not pay value-added tax and business tax locally, such as after-sales service of products, internal research and development, warehousing, etc., do not share and pay enterprise income tax locally.
(2) If it is recognized as a small-scale enterprise with low profit in the last year, its secondary branches will not share the enterprise income tax locally.
(three) the newly established secondary branches, when established, do not share the enterprise income tax on the spot.
(4) The secondary branch that was cancelled in that year will not pay the enterprise income tax locally from the prepayment period of the enterprise income tax it belongs to on the date of cancellation of tax registration.
(5) The secondary branches of consolidated tax paying enterprises established outside China without legal person status shall not share and pay enterprise income tax locally.
According to the above regulations, the third-level branches do not pay enterprise income tax locally, and it is the enterprise income tax in 2008 1 quarter. According to the provisions of the tax collection and management law, the retrospective period of five years has already passed, which is estimated to be a problem in the tax collection and management system of the tax bureau.
According to the Law of the People's Republic of China on the Administration of Tax Collection, "Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the payment within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment." According to the Enterprise Income Tax Law of the People's Republic of China (Decree No.63 of the President of the People's Republic of China), "Article 54 ... An enterprise shall, within five months from the end of the year, submit an annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable." According to State Taxation Administration of The People's Republic of China's notice (Guo Shui Fa [2008] No.30) on printing and distributing the Measures for the Verification and Collection of Enterprise Income Tax, "Article 13 Taxpayers shall declare and pay taxes according to the following provisions: (1) The competent tax authorities shall determine that taxpayers shall pay in advance on a monthly or quarterly basis according to the amount of tax payable, and make final settlement at the end of the year. Once the prepayment method is determined, it shall not be changed within one tax year.