(a) to the tax service hall to declare the program

1, time limit for filing: taxpayers who pay taxes in one month should file tax returns within 10 days after the expiration; Taxpayers who pay taxes on 1 day, 3rd, 5th, and 10 are required to declare within 5 days from the date of expiration, and the last day of the tax declaration period may be extended in case of a public holiday stipulated by the state. ?

2. declaration steps:?

(1) Before each tax declaration, the taxpayer shall fill in the tax declaration form, calculate the tax by himself, and fill out the tax payment certificate by himself. ?

(2) Pay taxes at the taxpayer's bank or the bank window of the tax service hall. ?

(3) During the reporting period, the first copy of the duty-paid tax bill and the tax return form shall be presented to the tax return window of the tax collection branch for tax return. ?

3. Information to be carried in tax declaration:?

(1) tax collector qualification certificate?

(2) Tax information visa card submitted by taxpayers?

(3) all kinds of return forms:

4. VAT taxpayers who should fulfill their VAT obligations should submit the following statements:?

(1) VAT tax return?

(2) List of VAT (special/ordinary) invoices?

(3) List of VAT (special invoice/purchase certificate/transport invoice) deduction?

(4) Branch sales list?

(5) Monthly statement of invoice collection and deposit?

(6) What information is attached to the VAT tax return?

(7) List of VAT output tax and input tax. ?

Note: Small-scale taxpayers should submit 5, 6 and 7, and ordinary taxpayers should submit1-6. Consumption tax taxpayers who should fulfill their consumption tax obligations should submit the following statements:?

1) consumption tax return?

2) Monthly Statement of Purchase and Sale of Gold and Silver Jewelry Taxpayers who should pay business tax should submit the following statements:

5. The business tax return shall be subject to the enterprise income tax levied by the IRS. Taxpayers shall submit the following statements:

(1) enterprise income tax return?

(2) Annual enterprise income tax return?

(3) Schedule of annual tax return of enterprise income tax?

(4) accounting statements?

(5) Taxpayers with tax payable of more than 500,000 yuan and sales income of more than 5 million yuan in the previous year shall submit a monthly questionnaire on key tax source enterprises?

(6) the first copy of the duty-paid tax bill. ?

(2) Mail declaration procedures?

1 If taxpayers need to declare by mail, they need to fill in the Application Approval Form for Postal Declaration and submit it to the window of documents to be approved before the end of the year. Generally, the declaration method should not be changed within one tax year after approval.

2, taxpayers in the statutory tax declaration period, according to the requirements of the tax authorities to fill in all kinds of tax returns and tax information, the use of uniform provisions of the special envelope, to the postal department for delivery procedures. ?

3. The specific date of mailing the tax return shall be subject to the date of mailing the datestamp by the post and telecommunications department. ?

4. The application materials submitted by mail are the same as those submitted to the tax service office. (The first photocopy of the duty-paid tax bill should be mailed together with the application materials). ?

(3) Electronic declaration procedures

1. Taxpayers need to fill in the Application Approval Form for Electronic Declaration if they need to file electronically. Submit the documents to be approved before the end of the year 20, and the reporting method should not be changed within a tax year after approval.

2, the taxpayer will declare data input computer, in the statutory tax declaration period through telephone lines to transmit the declaration data. ?

3. Deliver (or mail) the documents with the same electronic declaration materials to the declaration hall/window KLOC-0/within the statutory tax declaration period. 0 1 table in duplicate, and other tables in duplicate. ?

4. If the taxpayer's electronic declaration materials received by the tax authorities are different from the paper documents, the tax authorities shall take the taxpayer's paper documents as the standard. ?

5. The taxpayer's filing time shall be subject to the time when the tax authorities receive the electronic filing materials. ?

(four) to issue a declaration procedure for special payment for export.

Taxpayers need to bring the following information to the corresponding window for processing:

1, invoice issued by the seller;

2. A copy of the tax registration of the seller;

3. Contract between the buyer and the seller;

4. The Buyer's Export Enterprise Tax Refund Registration Certificate. ?

Note: The invoice issued by the seller, the copy of the tax registration of the seller, the contract between the buyer and the seller, and the Export Enterprise Tax Refund Registration of the buyer are all photocopies. ?

(5) Tax declaration procedures for newly-established enterprises

The first month's tax declaration time for newly-established enterprises is 10 days after the tax registration is completed. That is to say, whether or not the procedures for general taxpayers of value-added tax have been completed, whether or not invoices have been purchased, and whether or not tax obligations have occurred, tax returns should be made before 10 of the month following the tax registration certificate. The specific declaration procedure is the same as the "declaration procedure to the tax service hall".

(6) application procedures for stopping waste industry

After receiving the application form for examination and approval of enterprises that have stopped waste, taxpayers need to go to the corresponding window of the tax service hall to apply for tax clearance certificates. ?

(7) Tax payment procedures

1, tax payment declaration and tax payment: before each tax declaration, the taxpayer shall calculate the tax by himself, fill out the tax payment form by himself, and pay the tax at the bank window of the tax service hall or the taxpayer's bank (if it is paid in cash, it shall be handled at the corresponding window).

2. Payment of tax arrears: Taxpayers need to print the tax payment form in the window, and then pay the tax arrears in the bank where the taxpayer opens an account or the bank window in the tax service hall (if paying in cash, they need to go to the corresponding window).

3. Prepayment of tax: First, issue a notice of prepayment of tax at the window, print a general tax payment form, and pay it at the bank where you open the account.

4. Payment of late payment fee: First, issue a notice of late payment fee at the window, print a general tax payment form, and pay it at the bank where you open the account. (If you pay in cash, you need to go to the corresponding window)?

5. Pay the fine: go to the window with the tax administrative penalty decision, issue a general tax payment book, and pay it at the bank where you open the account. (If you pay in cash, you need to go to the corresponding window)?

6. Payment of invoice deposit and tax deposit: go to the corresponding window with relevant tax documents. ?

(eight) the export enterprise "exemption, credit and refund" declaration procedures.

After the production enterprise declares the goods for export and sells them financially, it shall fill in the Declaration Form of Exemption, Credit and Tax Refund for Self-operated (Entrusted) Export Goods of the Production Enterprise on a monthly basis, and submit the tax declaration window with the following information before the 10th of the next month. ?

1, export goods declaration form?

2, export verification form?

3. For goods that are entrusted for export, an Export Agent Certificate should be attached?

4. Tax declaration form for domestic goods?

The fourth copy is returned to the enterprise after the audit is correct and stamped. Taxpayers fail to summarize and fill in the Declaration Form for Exemption, Credit and Tax Refund of Self-operated (Entrusted) Export Goods of Production Enterprises every quarter, and submit it to the tax declaration window within ten days after the quarter. If the information attached in the current month is incomplete, it will be filled in the second quarter.

(nine) the anti-counterfeiting tax control system tax filing and certification procedures

1, go through the authentication procedure of anti-counterfeiting tax control system:?

Taxpayers who obtain a special VAT invoice with a version of more than 100,000 yuan need to carry the deduction of the special VAT invoice and a photocopy of the deduction, and a photocopy of the ID card of the agent. Before the monthly tax return, go to the window of the tax service hall to handle the certification and deduction of special VAT invoices. ?

2. Handling the tax filing procedures of the anti-counterfeiting tax control system:?

Taxpayers in the monthly accounting settlement period, the information in the anti-counterfeiting tax control system and the monthly tax copy information, tax copy to the "tax control IC card". Before 10 (including 10) when applying for tax payment every month, bring the "tax control IC card" and two copies of the report on tax copying in the current month, and go to the window of the tax service hall to handle tax returns.

Local tax bureau tax declaration procedure

First, the concept of tax declaration

Tax declaration is a legal act for taxpayers to submit a written report on tax matters to the tax authorities according to the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and define their legal responsibilities. It is also the main source of management information for tax authorities and an important system of tax management.

The local tax bureau is responsible for tax declaration, including business tax, resource tax, urban maintenance and construction tax, personal income tax, stamp duty, enterprise income tax, urban land use tax, property tax (urban real estate tax), slaughter tax, vehicle and vessel use tax (vehicle and vessel license tax), land value-added tax, securities transaction tax, inheritance and gift tax, banquet tax and education surcharge, tourism development and cultural construction fee, and employment security fund for the disabled.

Second, the tax declaration method

The method of tax declaration refers to the form in which taxpayers and withholding agents go to the designated tax authorities to declare and pay taxes in accordance with the provisions of tax laws and administrative regulations within the reporting period after the occurrence of tax obligations and the obligations of withholding and remitting. Specifically, there are the following declaration methods:

(1) Self-declaration

It is a traditional way for taxpayers and withholding agents to go through the tax declaration formalities at the tax authorities themselves within the prescribed time limit.

(2) Declaration by mail

With the approval of the tax authorities, taxpayers and withholding agents use the uniform express mail envelopes for tax returns, go through the delivery procedures through the postal department, and ask the postal department for a receipt as a declaration voucher.

(3) declaration of telegrams

Data message refers to the electronic way approved by the tax authorities for taxpayers to generate, store or transmit information by electronic means, optical means or similar means. These means include telephone voice, electronic data exchange and network transmission.

(4) Agency declaration

Taxpayers and withholding agents may entrust registered tax agents to handle tax returns.

Iii. Handling of direct tax returns

(A) the general procedures for direct tax returns

Taxpayers and withholding agents should first purchase all kinds of tax returns, fee payment returns and tax withholding and collection reports from the tax authorities, fill them out truthfully, and go through the declaration procedures with other declaration materials at the tax declaration window of the tax service hall.

(2) Tax declaration materials

Taxpayers are required to submit the following information when filing tax returns:

1, various tax returns, such as business tax return, urban maintenance and construction return, additional education fee return, personal income tax return, resource tax return, stamp duty return, enterprise income tax return, urban land use tax return, property tax (urban real estate tax) return, vehicle and vessel use tax (vehicle and vessel use license tax) return, and land value-added tax return;

2. Balance sheet and income statement;

3. Other information required by the tax authorities.

(3) Time limit for tax declaration

The time limit for tax declaration refers to the time limit for taxpayers and withholding agents to declare the tax payable or payable to the tax authorities as prescribed by laws and administrative regulations or determined by the tax authorities according to the provisions of laws and administrative regulations. Our city determines the specific tax declaration period for each tax:

1, business tax. The tax payment period is "month", "quarter", "half a year" and "times"; The reporting period and payment period are "after the month 10", "after the quarter 10" and "after half a year 10". According to the tax law, the tax payment period is 5 days, 10, 15, and most provincial and municipal taxpayers generally declare monthly and quarterly.

2. Enterprise income tax. The tax payment period is "month" and "quarter"; The reporting period and payment period are "after the month15th" and "after the quarter15th"; The reporting period and payment period for the annual remittance and payment are "45 days after the end of the year (generally extended by all localities)".

3. Personal income tax.

(1) For fixed-term households, the personal income tax payment period is "month", and there are also "quarter" and "half a year" in the degenerate levy period; The reporting period and payment period are "after the month 10", "after the quarter 10" and "after half a year 10";

(2) For individual income tax withheld by withholding agents, the tax payment period is "month", and the reporting period and payment period are "7 days after the month";

(3) For the tax payable on the income from contracted operation and leased operation, the tax payment period is "year", and the reporting period and payment period are "30 days after the year"; If the taxpayer obtains the income from contracted operation or leased operation by stages within one year, the tax payment period is "times", and the reporting period and payment period are "7 days";

(4) For taxpayers who obtain income from abroad, the tax payment period is "years", and the reporting period and payment period are "30 days after the year".

4. Resource tax. The tax payment period is "month", and the declaration and payment period is "month after 10". According to the tax law, the tax payment period is 1 day, 3rd, 5th,1day and15th. Taxpayers in our city generally declare on a monthly basis.

5. Property tax.

(1) Real estate management department, the tax payment period is "month", and the reporting and payment period is "month after 10";

(2) For enterprises and other units, the tax payment period is "quarter" and "half a year", and the reporting and payment periods are "20th after quarter", "20th May" and 1 1 20th month "respectively;

(3) For individuals, the tax payment period is "quarter", "half year" and "year", and the reporting and payment periods are "20th after quarter", "20th May",1/20th month "and" 20th July "respectively.

6. Stamp duty. The tax payment period of stamp duty is "times", or "months" for summary payment, and the reporting and payment period is "months later 10".

7. Land value-added tax. The tax payment period is "month" and "quarter", and the declaration and payment period is "7 days after the month" and "7 days after the quarter".

8. Vehicle and vessel use tax. The tax payment period is "at the beginning of the year", the declaration and payment period is "three months at the beginning of the year", and the tax payment period for new or repaired vehicles is "times".

9, urban construction tax, education fee additional reference to the relevant provisions of the business tax.

10, the land use tax refers to the relevant provisions of the property tax.

Taxpayers must declare and pay various taxes and fees before the prescribed time limit for filing and paying taxes. If the last day of the time limit for filing and paying taxes falls on a public holiday stipulated by the state (legal public holidays refer to New Year's Day, Spring Festival, May Day, National Day, Saturday and Sunday), they can be extended by one day. If the legal holiday exceeds three days, it can be extended according to the actual number of days.

Fourth, online tax returns

(A) the characteristics and advantages of online tax returns

Online tax declaration is a simple and easy way to realize online remote tax declaration by using Inter with wide coverage and convenient connection. Users don't need to install any other special software, and taxpayers can apply for tax declaration and other tax-related matters only by paying the relevant fees for surfing the Internet.

(2) Description of the contents of the online tax declaration project

Online tax declaration is based on the General Tax Declaration Form filled in by taxpayers, and the computer general tax payment certificate is issued. In addition to completing the General Tax Return, taxpayers should also submit relevant accounting statements, tax withholding and collection report forms, enterprise income tax return forms and schedules, personal income tax revenue and expenditure details, financial and insurance business tax return forms and schedules online to monitor tax information other than billing information.

(3) Requirements for online tax filing

1. Enterprises that file tax returns online must fill in the General Tax Return every month. The table includes all tax information that taxpayers should declare in this reporting period, such as tax name, tax item name, tax period, tax rate and whether the tax is withheld or entrusted. Online tax declaration unifies all taxes in a comprehensive table in a certain form, and the system sets the calculation formula according to each tax. The information required for taxpayers to fill in the General Tax Return is the tax basis and allowable deduction items. Other information items can be automatically calculated by the system according to the default formula, and taxpayers can also modify them.

2, online tax returns need to fill in other tax returns submitted, such as enterprise income tax returns, enterprise income tax settlement returns. Among them, the enterprise income tax return is a quarterly report, which must be submitted together with the General Tax Return, and the figures are consistent before the declaration is successful.

3, online tax returns also need to submit financial statements as the basis of financial analysis to verify the balance and cross-checking relationship of the statements. These financial statements include:

(1) Balance sheet (monthly report);

(2) Income statement (monthly report);

(3) A statement of all taxes and other funds payable;

(4) List of main business income and expenditure (annual report);

(5) profit distribution table (annual report);

(6) Cash flow statement (annual report).

4, the online tax business households must regularly submit paper declaration materials to the competent tax authorities:

(1) General Tax Return;

(2) Balance Sheet;

(3) Income Statement;

(4) Other materials to be submitted.

When taxpayers submit paper materials to the tax authorities, they are required to affix the official seal of the unit at the taxpayer's name of each document. Submit the materials to the tax service department regularly in the order listed above.

5. Online tax filing needs to go through online tax filing procedures before it can be used, that is, a tripartite agreement should be signed between the taxpayer, the tax authorities and the bank where the tax account is opened, and the tax bureau will assign the login password for online tax filing.

(4) Online declaration

1, declaration process. Taxpayers log on to the website of Zibo Local Taxation Bureau, select the report to be filled in and click, and the system will automatically generate the style of the report. Taxpayers shall fill in the relevant information according to the requirements of each form (see the introduction of each form for details), and submit it after filling it out and confirming it is correct. After receiving the prompt of "successful submission", the taxpayer's tax declaration for this period was successfully completed online.

2. Verification of application materials. The most important job of taxpayers who file online declarations is to fill in the information in the statements correctly. The online tax filing system provides a series of methods to help users complete online declarations better.

(1) The system itself has designed a program for automatically calculating the tax amount. For example, in the General Tax Return, taxpayers only need to input the tax basis amount and allowable deduction amount, and the system will automatically calculate the tax payable, thus reducing the workload of taxpayers and reducing the probability of errors due to manual calculation.

(2) Submit an early warning. Taxpayers should be cautious in submitting information, because once submitted, the information cannot be changed and the tax will be automatically deducted from the bank. To this end, the system will prompt the taxpayer again before submitting, asking the taxpayer to confirm whether it is sure to submit.

3. Declare and inquire. The filing inquiry is the online filing record. After the taxpayer specifies the inquiry period, the taxpayer's filing record will be displayed during this period. For the General Tax Return, Income Statement, Balance Sheet and other financial statements, you can view the specific filing information, but you can't change it. Taxpayers are required to inquire and confirm their declaration through the inquiry function after successful submission.

V. Deferred declaration

(1) Application conditions

Deferred declaration means that taxpayers and withholding agents cannot file tax returns or withholding tax reports within the time limit prescribed by the tax law.

Where a taxpayer needs to postpone the declaration and payment of tax due to force majeure or special reasons of financial treatment, the tax authorities, based on the principle of protecting the legitimate rights and interests of taxpayers and withholding agents, can handle it within the approved time limit after the taxpayer submits a written application for extension before the statutory tax payment period. Where taxpayers and withholding agents fail to file tax returns on schedule for subjective reasons or intentionally delay paying taxes, they shall be punished in accordance with the relevant provisions of the tax law.

(2) Application procedures

Taxpayers and withholding agents shall, within the prescribed time limit for tax declaration, apply to the competent tax collection sub-bureau, submit the following materials, receive and fill out the Application for Extension of Declaration and Approval Form in duplicate.

1, extension of tax declaration application form;

2. A copy of the tax registration certificate;

3, force majeure or financial treatment of special reasons related documents.

According to the requirements, truthfully fill out the "Application for Extension of Declaration and Approval Form" and submit it to the competent tax collection branch. With the consent of the competent tax collection sub-bureau, tax returns can be handled within the approved extension period.

(3) Audit treatment

The second paragraph of Article 27 of the Tax Administration Law stipulates: "If an extension of tax declaration is approved, the tax shall be paid in advance according to the tax actually paid in the previous period or the tax amount approved by the tax authorities within the tax payment period, and the tax settlement shall be handled within the approved extension.

According to the above provisions, after the taxpayer has been approved by the tax authorities to postpone the declaration, except for force majeure, the taxpayer should pay in advance the tax actually paid in the previous period or approved by the tax authorities, and then settle the tax within the time limit approved by the tax authorities.

Six, tax declaration illegal treatment

If a taxpayer fails to file a tax return within the prescribed time limit, or a withholding agent fails to submit a report form (including zero declaration) for withholding and collecting and remitting to the tax authorities within the prescribed time limit, the competent tax authorities shall issue a Notice of Ordering to Make a Correction within a Time Limit and a Notice of Tax Administrative Punishment, informing the taxpayer to correct the contents and penalties. If the taxpayer has no objection, the competent tax collection authorities shall serve a Decision on Tax Administrative Punishment and punish it according to the prescribed punishment standards. The tax authorities shall order it to make corrections within a time limit and may impose a fine of not more 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.

Let's talk about the national tax first for the tax filing process.

National tax website-national tax declaration system-taxpayer identification code-enter the national tax declaration interface.

General taxpayer's VAT declaration:

-Online declaration-VAT-drop-down menu, one main table and four schedules (required)

Value added tax declaration form

VAT Schedule I

VAT Schedule II

VAT Schedule IV

Fixed assets input tax deduction

Fill in the schedule first, then fill in the main table, and save it every time it is completed. After it is completely filled out, click on the formal declaration.

After that, the financial statements are declared.

At the end of the quarter, there are corporate income tax returns and annual reports.

Small-scale taxpayers are relatively simple, just fill in the VAT declaration form.

Local tax:

Comprehensive tax return: including the declaration of all local taxes.

Personal income tax returns must be filed in a tax filing system first, and then filed here.

Financial statements are generally just quarterly reports.

The process of tax declaration: Generally, taxpayers must copy the tax by the anti-counterfeiting tax-controlled billing machine every month 1 day, and go to the tax service hall1-kloc-0/0, the comprehensive tax window1-kloc-0/-2, and issue the window or/kloc-2 before the tax declaration time stipulated by the tax authorities. Taxpayers need to bring tax-controlled IC cards, VAT output invoice statistics and VAT output invoice details printed by VAT anti-counterfeiting and tax-controlled invoicing system (Table 2-9) when filing tax returns, and taxpayers who fail to copy tax also need to bring the bookkeeping copy that has been invoiced last month for stub copy.

In fact, I think no matter what company it is, as long as it is formal and legal.

Everything is good, but if you don't succeed in traditional industries.

There will be no influence, and the circle of contacts will be narrow.

Relatives and friends are almost hard to believe, and unfamiliar markets are even more difficult to operate.

In addition, learning and training takes time and money.

If you don't change the method that suits you better, the probability of doing it is very low.

Golden tax filing process 20 16 Open the golden tax filing software, click on the remote tax filing, then click on the card clearing, automatically shut down, and then check the status to see if the lock-up time is next month, and if there are three no words at the bottom, if there are, the tax filing and card clearing are successful.