1. How to open the enterprise tax payment certificate?
To handle the tax payment certificate of enterprises in recent years, it is necessary to check: tax registration certificate (copy); Submit the ID card and photocopy of the manager; Letter of introduction from unit or department. Go to the tax service hall of the competent tax authority for handling, and enterprises with complete information, accurate filling contents and complete procedures meet the requirements and settle on the spot.
Second, what information is needed to issue the enterprise tax payment certificate?
1. The preparation materials for the tax payment certificate issued by the local taxation bureau are as follows:
(1) Approval Form for Tax Payment Certificate of XX Local Taxation Bureau (official seal)
(2) a copy of the tax registration certificate (the original inspection, a copy of the official seal)
(3) Other relevant information provided by the tax authorities according to the actual situation.
2. The materials for preparing the tax payment certificate issued by the IRS are as follows:
(1) A copy of the ID card of the agent shall be stamped with the official seal and marked with the words "consistent with the original".
(2) A copy of the tax registration certificate, stamped with the official seal, and inspected the original.
(3) Fill in the Application Form for Issuing Taxpayer's Certificate and affix the official seal.
3. What is the use of enterprise tax payment certificate?
Enterprise tax payment certificate Taxpayers are required to provide their tax payment certificates by the relevant departments because the legal representative or responsible person of the enterprise goes abroad, the enterprise participates in the procurement bidding activities of some government departments, the enterprise participates in the appraisal of relevant state departments, the head office needs to go public and issue shares, the taxpayer applies for a blue-printed account, and settles abroad. The tax authorities shall, on the basis of the taxpayer's application and after examination and confirmation, issue a tax payment certificate for the tax paid by the taxpayer within a certain period of time.
4. How should enterprises pay taxes?
1, self-reported payment. That is to say, the taxpayer declares the calculated tax payable to the tax authorities, and after approval by the tax authorities, fills in a payment form and gives it to the taxpayer to pay taxes to the bank.
2. Check the collection. That is to say, for taxpayers with irregular production and unsound accounts, the tax authorities shall, according to their normal production equipment, employees and production and operation, verify the output and sales of their taxable products (or the turnover and profits of their business projects) and collect them at a rate.
3. Regular quota collection. That is, for some individual industrial and commercial households whose turnover and income are difficult to be accurately calculated, after self-declaration, the tax authorities will verify the turnover and income tax surcharge rate for a certain period, and implement the method of combining business tax or value-added tax with income tax.
4. Collection. That is, the tax authorities entrust some units or individuals to collect taxes.
Five, for the general taxpayer of value-added tax identification conditions
Enterprises that have gone through tax registration and whose annual VAT sales amount reaches the following standards shall apply to the competent tax authorities for the identification of general VAT taxpayers.
Taxpayers engaged in the production of goods or providing processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual taxable sales of more than 6.5438+0 million yuan;
Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of more than 6.5438+0.8 million yuan.
Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax.
Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures.
Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers.
Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.