Tax copying and filing process:
First, copy tax
[1] Tax copying is to record all the details of the invoice issued in the current month (including the full name of the buyer, tax number, invoice number, code, amount excluding tax, tax, commodity name, quantity, etc.) into the tax-controlled IC card, and then report it to the tax department to read it into their computer as the basis for your company to calculate the tax. Only after copying the tax can you issue the invoice for next month, which is equivalent to issuing it for one month.
Tax copying and tax filing are two processes, which are collectively called tax copying: the figures of tax filing are summary figures, tax copying is detailed figures, tax filing contains summary figures of output items, summary figures of input items, and other tables (fixed assets input summary table, transportation expense deduction table, VAT supplementary report, etc.) are also summary figures, while tax copying only reflects the detailed figures of output items. You can understand it as follows: copying tax is a detailed supplement to tax returns. The details of the input have been formed during the input certification. Did you print out the details after the certification?
IC cards are used for purchasing invoices, issuing invoices and copying taxes.
1, when purchasing invoices, you should go to the tax bureau with the IC card and the invoice quasi-purchase certificate. After purchasing, you should insert the IC card into the card reader and read it into the anti-counterfeiting tax-controlled invoicing software to be used when issuing invoices.
2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (how to invoice, you must know? I won't explain it in detail), it should be noted that the electronic version of the invoice and the printed invoice paper must be the same invoice.
3. Authentication of input invoices. If your company has obtained VAT invoices when purchasing goods, you should send them to the tax bureau for authentication with the deduction of the invoices before the end of the month.
4. Tax copying. At the end of the month, according to the time limit for tax copying stipulated by local tax authorities (usually postponed on the legal holiday of 1- 15 of the following month), the invoice information that has been issued and used this month will be copied into the IC card, and then the paper report will be printed out and stamped with the official seal, and the IC card and the report will be taken to the lobby of the tax bureau for tax copying. (According to the requirements of tax bureaus, some tax bureaus require paper statements once a year.)
5, tax returns, after the financial statements are completed, the operation of filling in, reviewing and filing tax returns (you must know the specific operation, so I won't talk about it here), and after the tax payment is reported, the tax returns are printed, including the main table and schedule. This operation is all done in the software of "Electronic Information Collection System for General Taxpayers of VAT" in your machine. The filling of invoices for purchasing and selling items can be downloaded online, which is fast and accurate. At the end of the quarter, submit the main form of this quarter's declaration form to the tax bureau.
Form: financial statements (balance sheet, income statement) must be national tax and local tax.
Local tax: return of additional taxes (urban construction tax, education surcharge and local education surcharge), stamp duty return and personal income tax return.
National tax: VAT declaration form, VAT output summary declaration form (Annex II), VAT input summary declaration form (Annex III), fixed assets input summary form, transportation expense deduction form and VAT supplementary report form.
During the tutoring period, the IRS will compare your input in the system and allow you to declare the payment after it is confirmed. Therefore, when you go to the input, you should strictly review it, especially if the password is out of line. You should declare the national tax a few days in advance, and then report the local tax after the national tax is completed.