I. Operation Process of Tax Declaration
1. Electronic declaration system
1. 1 invoice authentication
1. 1. 1 before 30th of each month or 3rd1day, the taxpayer shall review the VAT input invoice obtained from the accounts payable office (including complete face information, password printing area in limited area, clear and complete seal and clean face), and return it to the buyer who does not meet the requirements of VAT invoice, and the buyer shall ask the supplier for qualified VAT invoice again.
1. 1.2 Computerize and check the qualified VAT invoices, store the scanned data in a 3.5-inch disk or USB flash drive, and bring them to the tax authorities for certification on the 30th or 30th. The tax authorities will feed back the information passed this certification to the submitted floppy disk, and the certified input invoices of the current month must be deducted in the current month.
1. 1.3 read the floppy disk containing feedback information into the electronic declaration system to complete the authentication of the VAT input invoice. According to the requirements of tax authorities, certified invoices will be bound into 25 copies for future reference. If it is used as the input tax for the refund of fixed assets, it is not allowed to be deducted. After reading the information, it should be set as "Not Deducted in this Period" in the system.
1.2 copy tax
1.2. 1 copying tax returns is to submit the invoice information issued by the anti-counterfeiting billing system to the tax authorities.
1.2.2 Before each month 1- 10, the tax payer will copy the output invoice issued last month into the anti-counterfeiting invoicing system, and read the information of the special VAT invoice issued last month into the golden tax card to declare to the tax authorities. After tax copying is completed, no more invoices are allowed before reporting to the tax authorities.
1.2.3 Last month, tax copying was completed through declaration. After the tax is copied, the output invoice will be remitted from the anti-counterfeiting tax control system to the electronic tax return system every month to form the output tax.
1.3 Manual invoice entry
1.3. 1 before the completion of the monthly tax return, the taxpayer will enter the monthly purchase invoice and other input invoices such as transport invoice into the electronic declaration system as the input tax for the current month.
1.3.2 Enter the ordinary sales invoice issued in the current month into the electronic tax filing system.
1.3.3 For other taxable services, the sales without tickets this month will be entered into the electronic declaration system as sales without tickets.
1.4 generating electronic declaration materials and statements
1.4. 1 After the basic collection of input tax and output tax is completed, fill in a series of reports (such as the VAT declaration form, which is available in the system) according to the requirements of the electronic declaration system, generate electronic data to declare to the tax authorities and print relevant paper reports.
2. Free and refund declaration system:
2. 1 The taxpayer enters the export information of the current period in the tax-free declaration system according to the export declaration form (white form) with a uniform format of * * * *; According to the declared export declaration form (yellow form), foreign exchange verification form and export invoice, enter the document information, and form a declaration form to the tax authorities for pre-declaration. The tax authorities will feed back the electronic information to the quotation, and the enterprise will read the information.
2.2 After reading the pre-trial feedback information, you can generate a formal declaration form of "exemption, credit and tax refund" and formally declare it to the tax authorities, and print the relevant forms.
2.3 The information in the "Free Refund Declaration Form" should be checked with the information in the "Electronic Declaration Form" to ensure the accuracy.
3. Individual income tax declaration system
3. 1 Enter the basic information of the company employees.
3.2 After the monthly payroll accounting, ask the payroll accountant for the monthly payroll of the employees of the company and import it into the system to see if the calculated tax amount is consistent with the payroll.
4. Local tax returns
4. 1 According to the casino income provided by the general ledger staff/the sales of taxable goods and services declared in the national tax this month, enter it into the tax return.
4.2 Enter the tax return according to the invoice amount of rental industry/service industry issued this month.
4.3 Fill in the receipt and deposit of this month's invoice.
5. Enterprise income tax declaration
5. 1 Report the operating profit of this month within 5 days after the end of each quarter/kloc-0.
5.2 Within 4 months after the end of the year, declare the detailed information of enterprise income tax settlement to the IRS.
Second, the tax declaration process
2. 1 After the tax return is completed, the enterprise can make electronic declaration and tax refund exemption declaration this month. In general, the difference between output tax and input tax is the tax payable this month (VAT payable = current output tax-current input tax).
If there are export sales, the export tax rebate shall be calculated to offset the tax payable in the current period, and the difference between the tax rebate and the collection shall be transferred out in the current period. Taxable amount in this month = output tax-input tax = output tax of domestic goods in this period-(input tax in this period+tax amount retained in the previous period-tax amount not deducted in this period)-tax refund, and the input tax is equal to the certified input tax in this month+purchase invoice+transport invoice+customs paid invoice, etc.
2.2 tax declaration materials
2.2. 1 national tax
Declaration time: declare last month's tax before the following month 1- 10.
Declaration content:
(1) VAT tax return and six schedules.
② Balance sheet
③ Income statement
(4) Detailed declaration form for export goods exempted from tax refund.
⑤ Detailed declaration form for collection of export goods documents free of credit and tax refund
⑥ Summary declaration form for tax exemption and refund
⑦ List of certification results of special VAT invoices
(8) enterprise income tax return (to be submitted before the end of every quarter 15)
local tax
Declaration time: declare last month's tax before next month 1- 15.
Declaration content:
(1) ① Local Tax Return of XX Province and its five schedules.
② Summary report of withholding personal income tax and detailed declaration form of withholding personal income tax.
2.2.3 Report review:
Taxpayers can print the above statements as required, and submit them to the tax authorities for the record after being audited by the financial manager and signed and sealed by the secretary of the deputy director's office.
Third, the tax payment process
After the VAT declaration, the tax authorities will issue a tax payment letter. After the payment is approved, the cashier will affix the reserved seal and send the payment letter to the bank where the account is opened (tax must be paid before 10, and the local tax will be postponed before 15, and it will be postponed in case of holidays), and the bank will transfer the money to complete the tax payment.
Four. Filing of related materials
After the monthly tax declaration, there will be a copy of the VAT invoice certification notice, a series of reports of the electronic declaration system, a tax-free summary return, a tax-free supply report, a quarterly/annual enterprise income tax return and a monthly personal income tax return confirmed by the tax authorities.
The specific work content and specific operation flow of tax accounting
I. Operation Process of Tax Declaration
(1) electronic declaration system
1. Invoice authentication
Before 30th or 3rd1day of each month, the applicant shall review the VAT input invoices obtained from accounts payable (including complete face information, password area printed in a limited area, clear and complete seal, and clean face), and those that do not meet the requirements of VAT invoices shall be returned to the buyer, and the buyer shall ask the supplier for qualified VAT invoices again;
Qualified VAT invoices are scanned and checked by computer, and the scanned data are stored in 3.5-inch disk or USB flash drive. On 30th or 3rd1,it will be sent to the tax authorities for certification, and the tax authorities will feed back the information passed this certification to the submitted floppy disk, and the certified input invoices of the current month must be deducted in the current month.
Read the floppy disk containing feedback information into the electronic declaration system to complete the authentication of VAT input invoice. According to the requirements of tax authorities, certified invoices will be bound into 25 copies for future reference. If it is used as the input tax for the refund of fixed assets, it is not allowed to be deducted. After reading the information, it should be set as "Not Deducted in this Period" in the system.
Copy tax
Copying the tax return is to submit the invoice information issued by the anti-counterfeiting invoicing system to the tax authorities.
Before 1- 10 every month, the tax declarer will copy the output invoice issued last month in the anti-counterfeiting invoicing system, and read the information of the special VAT invoice issued last month into the golden tax card to declare to the tax authorities. After the tax copy is completed, no more invoices may be issued before reporting to the tax authorities.
Through the declaration, the tax copying work last month was completed. After the tax is copied, the output invoice will be remitted from the anti-counterfeiting tax control system to the electronic tax return system every month to form the output tax.
3. Manual invoice entry
Before the completion of the monthly tax return, taxpayers will enter the monthly purchase invoices and other input invoices such as transport invoice into the electronic declaration system as the input tax for the current month.
Enter the ordinary sales invoice issued in the current month into the electronic tax filing system.
For other taxable services, this month's sales without tickets will be entered into the electronic declaration system as sales without tickets.
4. Generate electronic declaration materials and statements.
After the basic collection of input tax and output tax is completed, fill in a series of reports (including reports in the system) such as the value-added tax declaration form according to the requirements of the electronic declaration system, generate electronic materials to declare to the tax authorities and print relevant paper reports.
(two) tax exemption and refund declaration system:
1. The taxpayer enters the current export information in the tax-free declaration system according to the export declaration form (white copy) with a unified format of * * * *; According to the declared export declaration form (yellow form), foreign exchange verification form and export invoice, enter the document information, and form a declaration form to the tax authorities for pre-declaration. The tax authorities will feed back the electronic information to the quotation, and the enterprise will read the information.
2. After reading the pre-trial feedback information, you can generate a formal declaration form of "exemption, credit and tax refund", make a formal declaration to the tax authorities, and print relevant forms.
3. The information in the "Free Refund Declaration Form" should be checked with the information in the "Electronic Declaration Form" to ensure the accuracy.
(3) Individual income tax declaration system
1. Enter the basic information of company employees.
2. After monthly salary accounting, ask the salary accountant for the monthly salary statement of the employees of the company and import it into the system to see if the calculated tax amount is consistent with the salary statement.
(4) Local tax returns
1. Enter the tax return according to the casino income provided by the general ledger staff/the sales of taxable goods and services declared in the national tax this month.
2. Enter the tax return according to the invoice amount of rental industry/service industry issued this month.
3. Fill in the receipt and deposit of this month's invoice.
(5) enterprise income tax declaration
1. Report the operating profit of this month within 15 days after the end of each quarter.
2. Within 4 months after the end of the year, declare the detailed information of enterprise income tax settlement to the IRS.
Second, the tax declaration process
(1) After copying the tax return, the enterprise can make electronic declaration and tax refund and exemption declaration this month. In general, the difference between output tax and input tax is the tax payable this month (VAT payable = current output tax-current input tax).
If there are export sales, the export tax rebate shall be calculated to offset the tax payable in the current period, and the difference between the tax rebate and the collection shall be transferred out in the current period. Taxable amount in this month = output tax-input tax = output tax of domestic goods in this period-(input tax in this period+tax amount retained in the previous period-tax amount not deducted in this period)-tax refund, and the input tax is equal to the certified input tax in this month+purchase invoice+transport invoice+customs paid invoice, etc.
(2) Tax declaration information
1. national tax
Declaration time: declare last month's tax before the following month 1- 10.
Declaration content:
(1) VAT tax return and six schedules.
② Balance sheet
③ Income statement
(4) Detailed declaration form for export goods exempted from tax refund.
⑤ Detailed declaration form for collection of export goods documents free of credit and tax refund
⑥ Summary declaration form for tax exemption and refund
⑦ List of certification results of special VAT invoices
(8) enterprise income tax return (to be submitted before the end of every quarter 15)
2. Local taxes
Declaration time: declare last month's tax before next month 1- 15.
Declaration content:
(1) ① Local Tax Return of XX Province and its five schedules.
② Summary report of withholding personal income tax and detailed declaration form of withholding personal income tax.
3. Report audit:
Taxpayers can print the above statements as required, and submit them to the tax authorities for the record after being audited by the financial manager and signed and sealed by the secretary of the deputy director's office.
Third, the tax payment process
After the VAT declaration, the tax authorities will issue a tax payment letter. After the payment is approved, the cashier will affix the reserved seal and send the payment letter to the bank where the account is opened (tax must be paid before 10, and the local tax will be postponed before 15, and it will be postponed in case of holidays), and the bank will transfer the money to complete the tax payment.
Four. Filing of related materials
After the monthly tax declaration, the VAT invoice certification notice, electronic declaration system series reports, tax exemption and refund summary reports, tax exemption and refund supply reports, quarterly/annual enterprise income tax returns, and personal income tax returns confirmed by the tax authorities will be published in a monthly volume.
How to operate the specific process of tax accounting;
VAT Invoice Input-Remittance-online certification-Download Authentication Result-Import Tax Declaration System-Error Query and Modification-Remittance-online certification-Download Authentication Notice-Authentication Result.
What is the specific work content and operation flow of tax accounting? The content of tax accounting work can be divided into the following aspects from different time stages.
1. Work contents at the beginning of the month
First, declare online, fill in tax returns according to different taxes, declare national tax and local tax online, and print out reports;
Then, according to the credit balance of the "tax payable" account, the tax will be transferred to the tax account;
Third, go to the tax authorities to pay taxes, get back the tax payment vouchers and submit relevant statements;
Four, according to the tax payment certificate, the preparation of tax payment accounting vouchers, complete the tax treatment last month.
2. Work content in the middle of the month
(1) Prepare accounting vouchers according to the original vouchers of tax-related business every day and register them in the "Taxes payable" subsidiary ledger.
(2) Do a good job in purchasing, issuing, checking and keeping invoices.
Tax accounting is an accounting system for tax planning, tax accounting and tax declaration. Generally speaking, people think that tax accounting is a natural extension of financial accounting and management accounting, and the premise of this natural extension is the increasing complexity of tax laws and regulations. In China, due to various reasons, the tax accounting of most enterprises has not really extended from financial accounting and management accounting, and has become a relatively independent accounting system.
Compared with financial accounting, it uses accounting principles and methods, takes the tax law and legal system as the criterion, and takes money as the unit of measurement to reflect and supervise the management activities of taxpayers' tax payable. The combination of taxation and accounting is an interdisciplinary subject.
Tax accounting should correctly calculate and pay taxes in accordance with the provisions of the tax law, so as to be accurate; If it is really necessary to pay taxes within the time limit stipulated in the tax law, the tax shall be paid in time without delay or occupation.
Tax accounting declaration process? Close the account at the end of each month, fill in the information in the declaration form, and declare it together with the financial statements before the tax declaration period of the next month (usually before the next month 15, which will be postponed in case of holidays). If you declare a tax bill at home, you can go to the bank to pay taxes. If the online declaration has enough tax in the bank, or the balance is more than the tax, the tax system will automatically deduct the money and prompt that the deduction is successful. That's about it, okay?
Tax accounting workflow I. Tax filing workflow
1. Electronic declaration system
1. 1 invoice authentication
1. 1. 1 before 30th of each month or 3rd1day, the taxpayer shall review the VAT input invoice obtained from the accounts payable office (including complete face information, password printing area in limited area, clear and complete seal and clean face), and return it to the buyer who does not meet the requirements of VAT invoice, and the buyer shall ask the supplier for qualified VAT invoice again.
1. 1.2 Computerize and check the qualified VAT invoices, store the scanned data in a 3.5-inch disk or USB flash drive, and bring them to the tax authorities for certification on the 30th or 30th. The tax authorities will feed back the information passed this certification to the submitted floppy disk, and the certified input invoices of the current month must be deducted in the current month.
1. 1.3 read the floppy disk containing feedback information into the electronic declaration system to complete the authentication of the VAT input invoice. According to the requirements of tax authorities, certified invoices will be bound into 25 copies for future reference. If it is used as the input tax for the refund of fixed assets, it is not allowed to be deducted. After reading the information, it should be set as "Not Deducted in this Period" in the system.
1.2 copy tax
1.2. 1 copying tax returns is to submit the invoice information issued by the anti-counterfeiting billing system to the tax authorities.
1.2.2 Before each month 1- 10, the tax payer will copy the output invoice issued last month into the anti-counterfeiting invoicing system, and read the information of the special VAT invoice issued last month into the golden tax card to declare to the tax authorities. After tax copying is completed, no more invoices are allowed before reporting to the tax authorities.
1.2.3 Last month, tax copying was completed through declaration. After the tax is copied, the output invoice will be remitted from the anti-counterfeiting tax control system to the electronic tax return system every month to form the output tax.
1.3 Manual invoice entry
1.3. 1 before the completion of the monthly tax return, the taxpayer will enter the monthly purchase invoice and other input invoices such as transport invoice into the electronic declaration system as the input tax for the current month.
1.3.2 Enter the ordinary sales invoice issued in the current month into the electronic tax filing system.
1.3.3 For other taxable services, the sales without tickets this month will be entered into the electronic declaration system as sales without tickets.
1.4 generating electronic declaration materials and statements
1.4. 1 After the basic collection of input tax and output tax is completed, fill in a series of reports (such as the VAT declaration form, which is available in the system) according to the requirements of the electronic declaration system, generate electronic data to declare to the tax authorities and print relevant paper reports.
2. Free and refund declaration system:
2. 1 The taxpayer enters the export information of the current period in the tax-free declaration system according to the export declaration form (white form) with a uniform format of * * * *; According to the declared export declaration form (yellow form), foreign exchange verification form and export invoice, enter the document information, and form a declaration form to the tax authorities for pre-declaration. The tax authorities will feed back the electronic information to the quotation, and the enterprise will read the information.
2.2 After reading the pre-trial feedback information, you can generate a formal declaration form of "exemption, credit and tax refund" and formally declare it to the tax authorities, and print the relevant forms.
2.3 The information in the "Free Refund Declaration Form" should be checked with the information in the "Electronic Declaration Form" to ensure the accuracy.
3. Individual income tax declaration system
3. 1 Enter the basic information of the company employees.
3.2 After the monthly payroll accounting, ask the payroll accountant for the monthly payroll of the employees of the company and import it into the system to see if the calculated tax amount is consistent with the payroll.
4. Local tax returns
4. 1 According to the casino income provided by the general ledger staff/the sales of taxable goods and services declared in the national tax this month, enter it into the tax return.
4.2 Enter the tax return according to the invoice amount of rental industry/service industry issued this month.
4.3 Fill in the receipt and deposit of this month's invoice.
5. Enterprise income tax declaration
5. 1 Report the operating profit of this month within 5 days after the end of each quarter/kloc-0.
5.2 Within 4 months after the end of the year, declare the detailed information of enterprise income tax settlement to the IRS.
Second, the tax declaration process
2. 1 After the tax return is completed, the enterprise can make electronic declaration and tax refund exemption declaration this month. In general, the difference between output tax and input tax is the tax payable this month (VAT payable = current output tax-current input tax).
If there are export sales, the export tax rebate shall be calculated to offset the tax payable in the current period, and the difference between the tax rebate and the collection shall be transferred out in the current period. Taxable amount in this month = output tax-input tax = output tax of domestic goods in this period-(input tax in this period+tax amount retained in the previous period-tax amount not deducted in this period)-tax refund, and the input tax is equal to the certified input tax in this month+purchase invoice+transport invoice+customs paid invoice, etc.
2.2 tax declaration materials
2.2. 1 national tax
Declaration time: declare last month's tax before the following month 1- 10.
Declaration content:
(1) VAT tax return and six schedules.
② Balance sheet
③ Income statement
(4) Detailed declaration form for export goods exempted from tax refund.
⑤ Detailed declaration form for collection of export goods documents free of credit and tax refund
⑥ Summary declaration form for tax exemption and refund
⑦ List of certification results of special VAT invoices
(8) enterprise income tax return (to be submitted before the end of every quarter 15)
local tax
Declaration time: declare last month's tax before next month 1- 15.
Declaration content:
(1) ① Local Tax Return of XX Province and its five schedules.
② Summary report of withholding personal income tax and detailed declaration form of withholding personal income tax.
2.2.3 Report review:
Taxpayers shall print the above statements as required, which shall be audited by the financial manager, submitted to the secretary of the deputy director's office for signature and seal, and filed with the tax authorities.
Third, the tax payment process
After the VAT declaration, the tax authorities will issue a tax payment letter. After the payment is approved, the cashier will affix the reserved seal and send the payment letter to the bank where the account is opened (tax must be paid before 10, and the local tax will be postponed before 15, and it will be postponed in case of holidays), and the bank will transfer the money to complete the tax payment.
Four. Filing of related materials
After the monthly tax declaration, there will be a copy of the VAT invoice certification notice, a series of reports of the electronic declaration system, a tax-free summary return, a tax-free supply report, a quarterly/annual enterprise income tax return and a monthly personal income tax return confirmed by the tax authorities.
Who has the specific operation process of tax audit .. novice tax memo
◎→ Before the end of each month, the input deduction of special VAT invoices should be certified, preferably once before 20th. If there is any discrepancy, it should be returned in time, and a qualified special VAT invoice should be issued again (note that the password area cannot be folded, altered or defaced), and 25 copies can be purchased every month.
◎→ 65438+ 0 day of each month (the tax copying day of each place is required by the local national tax department), and the general taxpayer copies the tax.
◎→ Before the 5th day of each month, general taxpayers should make tax returns.
◎→ file tax returns before 10 every month (national tax and local tax, no less. If there is freight tax, first declare the freight tax deduction report to the national tax). Remote electronic declaration of general taxpayers; Small-scale taxpayers, telephone declaration, press 12366, and make tax declaration according to the prompt tone. Paper statements are sent quarterly in triplicate.
◎→ Don't forget to bring a copy of the payroll when you declare personal income tax.
◎→ Submit statistical statements to the Municipal Bureau of Statistics before the 8th of each month.
◎→ declare the enterprise income tax for the last quarter before April 15, July 15, June 10 and June 15.
◎→/kloc-Before February of 0/5, the enterprise income tax of the previous year must be audited by the audit department.
◎ Before February 15, you should remember the self-verification and self-payment of the local tax in the previous year, and pay attention to whether there is such a requirement in the national tax.
◎→ declare the "water conservancy fund" paid according to the sales amount within 0/0 days after the end of each quarter.
◎→ In April, it is necessary to declare the "water conservancy fund" calculated and paid according to the number of employees and unit quota. In May, it is necessary to declare the "education surcharge for on-the-job employees" calculated and paid according to the salary in April.
◎→ "Property tax and land use tax" should be declared in the municipal local tax before March, June and September 65438+February 10.
◎→ "Vehicle and vessel use tax" is charged when paying road maintenance fees.
◎→ The flood control fund is charged at 0. 1% of the income, twice a year.
◎→ The non-staple food fund is charged according to the number of employees ×24 yuan.
◎→ The "security fund" for the disabled is based on the average wage of employees in this city in the previous year × 1.6%× the number of employees.
◎→ General taxpayer CA digital certificate service fee 500 yuan, VAT billing system maintenance fee 480 yuan, remote electronic declaration system 480 yuan. Charge by year.
◎→ Trade union funds shall be turned over to the Municipal Federation of Trade Unions according to 40% of the extraction ratio of trade union funds.
◎→ If it is a local enterprise, it may have to pay a "local education surcharge".
◎→ Don't forget to buy "stamp duty" tickets or pay "stamp duty" when registering for capital increase. It expires every year at 65438+ 10.
◎→ If you still exist: land value-added tax, slaughter tax, banquet tax, deed tax, agricultural tax and farmland occupation tax, remember when to pay it.
◎→ Annual inspection of business license shall be conducted before March of 15. (Note that if the undistributed profit is negative, the loss shall not exceed 20% of the registered capital, otherwise it is doubtful whether the enterprise can continue to operate. )
◎→ The annual inspection of software enterprises will be held in March (please ask the local software association in advance for details).
◎→ The settlement of various insurances in the previous year will be carried out in March (specifically, you should ask the local labor insurance bureau earlier).
◎→ Conduct the annual inspection of enterprise code certificate in April (specifically ask the local technical supervision bureau earlier).
◎→ Annual inspection of loan certificate of banking finance department before June.
◎→ Annual inspection of national tax, and the annual inspection of general taxpayer qualification depends on the notice of the tax department.
◎→ Notice of annual inspection of the industry by the competent department of the industry.
Tax accounting responsibilities, workflow! At the beginning of each month, you should file tax returns according to your invoice, and copy the national tax before filing. Generally speaking, before 15, the tax bureau will issue a notice to postpone the statutory holidays. The local tax is also before 15, and an extension will be notified. But make sure there is enough money in the bank for tax deduction. Then make vouchers or something, and audit and settle accounts. At the end of the month, the input tickets for this month should be certified.
What are the accounting procedures (steps)? Review original vouchers-classify and paste original vouchers-fill in accounting vouchers-review accounting vouchers-T-type account summary of vouchers-or record machine (computerization)-carry out trial balance-prepare (print) account summary-bind vouchers-register account books (first register journals, then register subsidiary ledger, and finally register general ledger)-check account books.
Accounting verification-quarterly, semi-annual or annual verification, but monthly verification of journals and inventory accounts-preparation of financial statements.
Audit the accounts (submitted quarterly according to the requirements of the tax authorities)-confirm the income, fill in the national tax report and tax bill tax declaration-local tax-card declaration-office or bureau declaration-online declaration-declaration in the enterprise computer.
national tax
Small-scale bureau declaration-first floor lobby declaration-bank diversification declaration-bank declaration with financial seal, official seal and name seal on the statement.
General taxpayers declare IC cards, copy taxes, report cards, upload documents and make tax receipts in the bureau.