2. Then click Data Management.
3. Click on the summary upload.
4. Then click Report Summary. Copy the tax before clearing the card. Insert the Baiwang tax tray into the computer, open the billing software, and click the tax return processing. After entering, report and summarize at the interface of tax return processing and below. Then, make a tax declaration. Log in to the online electronic tax bureau, click on the comprehensive declaration (I want to declare) and fill in the declaration form. 4. After the declaration is completed, click on the ticket table for comparison, and the comparison is passed. Then, reopen the billing software, click on the tax return processing, click on the clear card, and the system prompts to complete.
Legal basis: Enterprise Income Tax of the People's Republic of China.
Article 12 When calculating taxable income, the amortization expenses of intangible assets calculated by the enterprise in accordance with the regulations are allowed to be deducted.
Amortization expense deduction shall not be calculated for the following intangible assets:
(1) Intangible assets whose self-developed expenses have been deducted when calculating taxable income;
(2) Self-created goodwill;
(3) Intangible assets unrelated to business activities;
(4) Other intangible assets that cannot be deducted from amortization expenses.
Thirteenth in the calculation of taxable income, the following expenses incurred by the enterprise as long-term deferred expenses, amortized in accordance with the provisions, are allowed to be deducted:
(1) Expenditure on reconstruction of fixed assets that have been fully depreciated;
(2) Expenditure on reconstruction of leased fixed assets;
(3) Expenditure on major repairs of fixed assets;
(4) Other expenses that should be regarded as long-term deferred expenses.