When filling in the enterprise income tax return form, it shall ensure the truthfulness and accuracy of the information filled in according to the time limit and contents prescribed by law. In addition to the basic tax return and financial accounting statements, other necessary tax information should be submitted as required by the tax authorities. These data are isomorphic to complete the annual tax return of the enterprise, ensuring that the tax authorities can accurately calculate the tax payable of the enterprise.
Individual industrial and commercial households tax information:
1, tax registration: individual industrial and commercial households need to register with the tax authorities and obtain a tax registration certificate;
2. Tax declaration: according to the business scope and actual situation, determine the taxable types and make tax declaration within the prescribed time limit;
3. Tax declaration: according to the requirements of the tax authorities, fill in the tax declaration form regularly and declare the tax payable;
4. Tax preference: Understand the state's tax preference policies for individual industrial and commercial households and enjoy tax relief reasonably;
5. Invoice management: properly manage invoices, including purchasing, using, storing and issuing invoices;
6. Tax inspection: cooperate with the tax inspection of the tax authorities and provide necessary account books and financial information;
7. Tax training: Participate in tax laws and regulations and tax declaration training organized by tax authorities.
To sum up, the turnover and tax declaration methods of the annual report of individual industry and commerce include following the statutory declaration period and content, submitting true and accurate tax information, and ensuring that the tax authorities can accurately calculate the tax payable of enterprises.
Legal basis:
Measures for the calculation of individual income tax of individual industrial and commercial households
Article 7
Income from production and operation of individual industrial and commercial households shall be taxable income based on the total income in each tax year, after deducting costs, expenses, taxes, losses and other expenses and losses in previous years.
Article 8
Individual industrial and commercial households engaged in production and business operations and activities related to production and business operations (hereinafter referred to as production and business operations) have all kinds of income in monetary and non-monetary forms, which is the total income. Including:
Revenue from commodity sales
Income from providing services
Income from property transfer
Interest income
Rental income
Accept donation income
Other income
Other income mentioned in the preceding paragraph includes surplus income of individual industrial and commercial households, guaranteed deposit income overdue for more than one year, accounts payable that cannot be paid, accounts receivable that have been recovered after the treatment of bad debt losses, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.