I. Business Overview

Taxpayers shall regularly submit financial and accounting statements to the tax authorities, and the tax authorities shall receive, process and maintain the data of financial and accounting statements. Financial accounting statements refer to the balance sheet, income statement, cash flow statement and related schedules prepared in accordance with the accounting system.

Second, the legal basis

"People's Republic of China (PRC) tax collection and management law" twenty-fifth.

"People's Republic of China (PRC) tax collection and management law" detailed rules for the implementation of article thirty-fourth.

Measures for the Administration of Submitting Taxpayers' Financial and Accounting Statements (Guo Shui Fa [2005] No.20)

Notice of State Taxation Administration of The People's Republic of China on Issuing the Monitoring and Reporting System of Key Tax Sources in 2008 (Guo Shui Han [2007]1273)

Three, the taxpayer should fill in the form and form.

1, balance sheet

3. Income statement

3. Cash flow statement

Four, the taxpayer should provide information

not have

Verb (abbreviation of verb) The time limit for taxpayers to handle business.

1. In the confirmation of tax matters, if the taxpayer's enterprise income tax is determined to be declared on a monthly basis, the enterprise shall submit its financial statements on a monthly basis; If the enterprise income tax is determined to be declared quarterly, the enterprise shall submit its financial statements quarterly; When the enterprise income tax is settled, the annual financial statements shall be submitted at the same time.

2. Taxpayers who fail to pay enterprise income tax in local tax shall declare business tax monthly and quarterly according to the confirmation of tax matters to determine whether to submit financial statements monthly or quarterly. The annual financial statements shall be submitted before May 3 1.

3. Taxpayers who do not pay enterprise income tax in local tax and have no business tax shall declare property tax or urban land use tax on a monthly or quarterly basis to determine whether to submit financial statements on a monthly or quarterly basis. The annual financial statements shall be submitted before May 3 1.

Six, the tax authorities commitment time limit

Provide complete information, fill in the content accurately, complete procedures, and meet the conditions on the spot.

Seven. Processing flow and requirements

1. Taxpayers shall submit financial statements to the competent tax authorities within the time limit prescribed by the tax authorities.

2, the tax personnel to accept the application materials submitted by taxpayers, review whether the application materials are complete, whether the project is complete. If the information is incomplete or the content is incorrect, the taxpayer shall correct it before filing.

3. Through the above audit, the tax personnel correctly entered the declaration data in the system.

Eight, the relevant matters needing attention

1. Taxpayers can enter financial statement data after the tax period. If the financial statements are submitted on a monthly basis, the tax authorities will receive and enter them in that month; If it is submitted quarterly, before the end of the next quarter, the statements submitted by taxpayers at the end of the previous quarter (financial statements of March, June, September and 65438+February) will be entered into the system. If the annual report is inconsistent with the 65438+February report, it must be entered before June 30. If they are consistent, the system will turn the monthly report of 65438+February into the annual report.

2. Taxpayers shall not provide paper materials to local tax authorities for the statements and materials that have been included in the comprehensive collection and management system by means of e-government digital certificate and data message declaration. Non-digital certificate users should print out the tax returns, submit paper materials for filing according to the time specified by the competent tax authorities, and ensure that the submitted paper materials are consistent with the tax returns stored in the system.