2. Taxes are paid in proportion to income. But in fact, many enterprises pay taxes according to the invoice amount. Payment must be recorded in sales revenue and taxed according to law.
There is no direct correlation between bank revenue and expenditure and tax revenue, but if there is an accident, it may bear some criminal responsibilities such as money laundering. Then make it clear in the accounts. Tax is not directly related to the bank, but only related to your taxable behavior, so it is taxable.
After tax registration, you need to declare regularly. You can ask the local tax authorities for specific requirements. Including local taxes and national taxes.
According to Article 23 of the Provisional Regulations on Value-added Tax of the People's Republic of China, the tax payment period of value-added tax is 1 day, 3rd, 5th, 1 day, 1 5th,1month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers; If the tax cannot be paid according to the fixed time limit, the tax can be paid by time.
According to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Relevant Matters of VAT Tax Return (Guo Shui Han [2008] 1 075), taxpayers, whether they have sales or not, should fill in the tax returns on schedule according to the tax payment period approved by the competent tax authorities, and report to the competent tax authorities within the next month1day to 15 day.
Extended data:
1. The Law of the People's Republic of China on the Administration of Tax Collection has made the following provisions on tax declaration:
(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the tax declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they can handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations.
(3) If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, the tax return may be postponed with the approval of the tax authorities. Where an extension is approved to handle the required declaration and submission matters, the tax shall be paid in advance within the tax period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.
II. According to the provisions of the Law of the People's Republic of China on the Administration of Tax Collection:
(1) Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining their business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.
(2) Taxpayers engaged in production and business operations, if the contents of tax registration change, shall report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation of registration.
(3) Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, hold tax registration certificates, open basic account and other deposit accounts in banks or other financial institutions, and report all their account numbers to the tax authorities.
(4) Taxpayers use tax registration certificates in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged. ?
Iii. The legal liability for violating the provisions of tax declaration is based on the Law of the People's Republic of China on the Administration of Tax Collection.
(1) If a taxpayer fails to file a tax return within the prescribed time limit, or if a withholding agent or agent fails to submit a tax withholding report to the state tax authorities within the prescribed time limit, the state tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If no correction is made within the time limit, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed;
(2) If the general taxpayer fails to declare and calculate the input tax, output tax and payable tax according to the provisions of the preceding paragraph, he shall be disqualified from deducting the input tax and the right to use special invoices within a certain period of time, and his payable value-added tax shall be calculated and taxed according to the sales volume and the prescribed tax.
Baidu encyclopedia-tax declaration