Application conditions for small-scale application in 20 17 years
(1) an industrial enterprise with an annual taxable sales of less than 500,000 yuan.
Industrial enterprises refer to enterprises and enterprise units engaged in the production, processing, repair and replacement of goods, including enterprises and enterprise units mainly engaged in industrial production and engaged in the wholesale and retail of goods.
(2) Commercial enterprises with annual taxable sales not exceeding 800,000 yuan.
Commercial enterprises refer to enterprises and business units engaged in business activities such as wholesale and retail of goods, including enterprises and business units mainly engaged in wholesale and retail of goods and engaged in industrial production.
In addition, there are three kinds of taxpayers who are also regarded as small-scale taxpayers, namely: individuals whose annual sales exceed the tax standard of small-scale taxpayers (excluding self-employed); Non-enterprise units; Enterprises with infrequent taxable activities.
If you become a small-scale taxpayer, you can copy tax returns remotely!
Tax filing process of small-scale taxpayers
The first step is to copy the tax returns remotely, and complete the remote copy of the tax returns for the invoice information that has been issued.
Method 1: Use the "VAT tax control system" to complete the operation of "copying tax returns" online. recommend
Method 2: Bring the tax control plate or golden tax plate to the self-service machine in the tax service hall.
Step 2 VAT tax declaration
(1) Install the Beijing State Taxation Software and visit the "Download Center" in www.zlsnet.com to download it.
(2) Use the free "Beijing Legal Person One Certificate" to log in to the system, or use the original Beijing national tax safety certificate (unexpired) and password to log in.
(3) Fill in the report
1. In the "business" module of the tax software, enter [tax return], and click the "VAT return" business to start filling in the tax return.
2. Fill in the declaration form according to the order of filling. When the reporting status of the report whose filling requirements are required after completion is Completed, or the reporting status of the selected reporting form (filled according to the actual business) is Incomplete or Completed, click Upload Report, and the declaration form will display the status of Waiting for Acceptance by the tax authorities.
3. After about 3 minutes, click the "Acceptance Result" button to check the acceptance result of the tax authorities.
(4) Pay taxes
1. Those who have signed the Tripartite Agreement of Tax Treasury UnionPay Network can pay taxes online, otherwise they can pay taxes at the bank where they open the account.
2. If the application is successful and a tripartite agreement is signed, online deduction is only allowed once. Please ensure that the balance of the agreed bank account is sufficient and click the "Deduct" button to make online deduction.
3. If the application is successful but the tripartite agreement is not signed, click the "Deduction" button to print the "Bank Payment Voucher" and pay the tax to the bank.
4. If the declaration fails, modify the declaration data according to the reasons for the failure, and "submit the declaration" again.
Step 3 Declaration of Other Taxes and Fees
According to the distribution of other declarable taxes in the tax software, you may also need to fill in "enterprise income tax in advance", "consumption tax", "value-added tax for cultural undertakings" and "urban construction tax, education surcharge and local education surcharge (fee)" for collecting local taxes.
20 17 Small-scale tax copying instructions
Because the reporting method of small-scale taxpayers is changed from monthly reporting to quarterly reporting, the operation of copying tax returns in June and July will be different! Please see the instructions below for details!
(1) The process of monthly reporting for enterprises: first, report the summary data in the billing software—then upload the VAT tax return form in the VAT tax declaration system—and finally return it to the billing software for reverse writing.
(2) The quarterly reporting process for enterprises (usually small-scale): When reporting in February, March, May, June, August, September, 1 1 February every year, you only need to operate the reporting summary data in the billing software—and then you can directly click "write back" without uploading the declaration form, only in/kloc.
We are small-scale taxpayers, so we should handle tax registration according to the regulations of small-scale taxpayers. That's the process, Mande Enterprise Service. Thank you for watching. thank you
How much is industrial and commercial registration? Look for Mande enterprise service, the company is safe and efficient, the tax consultant is professional, and Mande enterprise service is a one-stop service expert.