After logging in to the declaration system, click "Appraisal Information Query" on the right to view the taxes to be declared.
Taxpayers should declare from the next month of the month listed in the "appraisal validity period".
From the column of "reporting period": if it is "reported within 0/5 days after the month", the tax must be reported once a month; If it is "declared within 5 days after the quarter/kloc-0", the tax should be declared within the reporting periods of 1, April, July and 10; If it is "declared within July 15 of that year", the tax shall be declared within the reporting period of July; If it is "declared by time", it will be declared if there is tax, and it is not necessary to declare if there is no tax.
It is particularly important to note that enterprises newly established after July of that year 1 must manually declare the current year's property tax and urban land use tax at the tax service office before June of the following year 1 reporting period.
Step 2: Click the operation button after the declaration form to enter the interface of filling in the form. If there is a corresponding appraisal in the "Appraisal Information Inquiry" but you don't bring the declaration form, you can add it yourself on the declaration form page (the items and articles to be collected must be consistent with the appraisal) or contact the tax authorities during the declaration period (12366).
Step 3: Fill in the tax return. If there is no income, please fill in the number "0" in the corresponding column, otherwise the system will be regarded as undeclared. When submitting the tax return, please pay attention to confirm whether the tax is correct.
Step 4: Confirm that the declaration form has been declared successfully: when the report appears under "Declaration Form Submitted this month", it means that you have successfully filled in the declaration form, and at the same time, you must confirm that the tax types filled in the declaration form are consistent with those required to be declared in the "Appraisal Information Inquiry" to prevent omissions.
Step 5: After completing the declaration form, the report status will go through several stages: Staging-Submitting-Moving-Approved or Received. When the final status is displayed as Approved (this status is displayed when the declaration is tax-free, that is, the tax is zero) or Received (when the declaration includes tax, this status indicates that the declaration is successful). Tax-related statements that have been successfully declared can be inquired through the column of "Inquiring about all kinds of tax returns".
It should be noted that due to the lag of the "received" status of the system, taxpayers can also be regarded as successful in filing if they can print out electronic payment vouchers.
Special instructions:
1. The online tax system only accepts normal declaration, and the declaration system will automatically close after the declaration period. Taxpayers who fail to declare or make up the declaration must bring the paper declaration form (stamped with the official seal) to the window of the tax service hall for manual declaration (for withholding and remitting individual income tax declaration, the encrypted DAT electronic document generated by the "offline client of individual income tax declaration" shall be provided, for details, please refer to the "Operating Instructions for Supplementary Declaration of Individual Income Tax" on page 8 of this document) and accept the treatment according to the regulations.
2. If you fail to handle the declaration within the prescribed reporting period, our bureau will punish you according to Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Administration and the Measures for the Implementation of Tax Administrative Punishment of Jiangsu Local Taxation Bureau (No.6 of Jiangsu Local Taxation Bureau [2010]).
Requirements for filling in general declaration forms
In the list of "Declarable Reports of this Month", except for the annual return, everything else must be completed within the current reporting period.
I. Non-annual tax returns
1, general local tax declaration
This form is mainly used for tax declaration, no identification is required, and it is not applicable to withholding. Under normal circumstances, this form need not be filled in.
2. Tax Declaration Form for Business Tax, Urban Construction Tax, Additional Education Fee, Additional Local Education Fee and Cultural Construction Fee (special enterprises shall report monthly and quarterly).
This form is applicable to the declaration of business tax, urban construction tax, education surcharge and local education surcharge. The tax automatically brought out with the declaration form must be declared and cannot be deleted. At the same time, you can click Add Taxes in the blank space under Tax Items and Subheadings as needed.
This form must be declared every month. When the taxable income is zero, the Arabic numeral "0" must also be filled in the "taxable income" column behind the corresponding tax items and subheads, otherwise it will be regarded as undeclared.
3. Stamp duty tax return (must be reported monthly)
This form is used to declare stamp duty. The default item is "0 100 purchase and sale contract", and taxpayers can add declaration items as needed. When handling the stamp duty of business account book, you must re-select "120 1 business account book" in the name of taxable voucher in the second line, and you cannot modify it directly in the first line.
4 personal income tax withholding report (applicable to general algorithm) (must be declared monthly)
This form is used for personal income tax declaration, and its scope of application includes: income from wages and salaries, income from labor remuneration, income from royalties, income from interest dividends, accidental income, other income and so on.
The wage income items in this form must be declared monthly.
5. Personal income tax withholding report (applicable to special algorithm)
This form is used to declare personal income tax (special income items, excluding restricted shares), and the scope of application includes: one-time bonus for the whole year, one-time compensation for internal retirement, one-time termination of contract, stock options, the first few months of foreign individuals' declaration, and so on.
This form does not need to be declared every month, and it is only used when there are corresponding income items.
6. Detailed report on individual income tax withholding (applicable to restricted shares).
This form is used to declare personal income tax (restricted shares).
This form does not need to be declared every month, and is only used when withholding and remitting the personal income tax corresponding to the restricted shares.
7. Declaration Form for Local Fund Fees
All enterprises in the park are not involved in this form and do not need to declare.
8. Land value-added tax return (real estate)
This form is used for real estate enterprises to declare land value-added tax. If an enterprise has more than two land value-added tax assessments, it shall declare them separately.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
9. Report form of entrusted tax collection and report form of withholding.
This form is used to declare withholding tax items.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
10, Application Form for Urban Land Use Tax
This form is used for the declaration of urban land use tax.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
1 1, property tax (urban real estate tax) tax return
This form is used to declare property tax.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
12, monthly (quarterly) advance tax return for enterprise income tax (Class A)
This form is used for monthly/quarterly declaration of enterprise income tax (audit collection).
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
13, monthly (quarterly) advance tax return for enterprise income tax (Class B)
This form is used for monthly/quarterly declaration of enterprise income tax (approved collection).
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
14, individual income tax declaration form for investors' production and operation income.
This form is used for self-declaration (approved collection) of individual income tax of sole proprietorship enterprises and partnership enterprises.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
15, individual income tax return for investors' production and operation income.
This form is used for individual income tax self-declaration (audit collection) of sole proprietorship enterprises and partnership enterprises.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
The fourth quarter report of this declaration form is merged with the current declaration form.
16, tax reduction and exemption declaration form
From the filing period of 20 10, all taxpayers whose enterprise income tax collection method is audit will be automatically brought out by the filing system.
When filling in the monthly (quarterly) advance tax return (Class A) of enterprise income tax, if the column of "Income tax exemption" is involved, you will be prompted to fill in the tax-free return at the same time.
If it does not involve the declaration of tax relief, you may not fill in this form.
These include:
(1) Taxpayers who have the conditions for filing or examination and approval of tax reduction or exemption must file their tax reduction or exemption qualifications with the tax authorities in advance. Declare tax reduction or exemption on the external network the next day.
(2) Taxpayers who are not filing or approving tax reduction or exemption, such as small-scale low-profit enterprises, can directly fill in the Tax Reduction or Exemption Declaration Form on the extranet.
After the form is submitted, it will not be reflected in the list of "returns submitted this month". If you want to view it, you can query it in the "Tax Query" on the right.
For detailed operation instructions, please click on the column of "Park Local Taxation Website-Tax Service Hall-Operation Guide".
17, financial statements
Including balance sheet and income statement. In order to ensure the accuracy and integrity of the data, it is recommended to declare offline.
The form should be brought out according to the appraisal, and the taxpayer should declare the month brought out within the reporting period.
Second, the annual tax return
1, annual enterprise income tax return of People's Republic of China (PRC) (Class B)
This form is used for the final settlement of enterprise income tax. The reporting period is within 5 months after the end of the year.
2. People's Republic of China (PRC) enterprise income tax annual tax return (Class A)
This form is used for the final settlement of enterprise income tax audit collection, and must be declared after being audited according to the electronic documents provided by the firm. The reporting period is within 5 months after the end of the year.
3. Annual related party transaction report of China enterprises.
This form is brought out together with the annual report of enterprise income tax. Subsidiary bodies must fill in the form truthfully. Please fill in the country code (for example, China is 156) and English character currency (for example, RMB is RMB). Non-affiliated enterprises suggest zero declaration.
4. Individual income tax return for investors' income from production and operation (brought out after June 5438+years 10)
This form is used for personal income tax settlement (audit collection) of sole proprietorship enterprises and partnership enterprises, and has the function of combining the fourth quarter and annual reports. Individual income tax of sole proprietorship enterprises and partnership enterprises shall be settled within 3 months after the end of the year.
As this form has the function of the fourth quarter return, it is suggested that taxpayers declare within 15 days after the end of the year. If the annual final settlement needs to pay back the tax, it must be confirmed by the administrator and submitted to the tax service hall for manual declaration.
5. Approved declaration form for individual income tax of investors from production and operation (brought out after June+year 10, 5438)
This form is used for personal income tax settlement (approved collection) of sole proprietorship enterprises and partnership enterprises, and has the function of combining the fourth quarter and annual reports. Individual income tax of sole proprietorship enterprises and partnership enterprises shall be settled within 3 months after the end of the year.
As this form has the function of the fourth quarter return, it is suggested that taxpayers declare within 15 days after the end of the year. If the annual final settlement needs to pay back the tax, it must be confirmed by the administrator and submitted to the tax service hall for manual declaration.