As for' tax payment', it means that the tax payable approved by the tax bureau is paid in full and on time.
It is the obligation of every enterprise to report, declare and pay taxes.
Question 2: What is the significance of tax declaration? Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the terrorist tax law or the relevant administrative regulations of the tax authorities after the occurrence of legal tax obligations.
Simply put, it is to calculate the tax to be paid first, and then fill in the corresponding tax return form to pay or deduct money from the tax hall (some need to declare online before paying).
Question 3: What does tax declaration mean? Taxpayers of enterprise income tax shall, from the year of production and operation, make final settlement and payment in accordance with the Provisional Regulations on Enterprise Income Tax, its implementation rules and relevant regulations. In the final settlement of enterprise income tax, taxpayers should calculate the annual taxable income and income tax payable by themselves in accordance with the provisions of the tax law, calculate the annual taxable amount (tax refund amount) after deducting the prepaid tax, fill in the annual income tax return and related materials, and make annual tax returns and overdue taxes to the competent tax authorities within the reporting period stipulated by the tax law, or go through the formalities of tax reduction (refund).
Question 4: What is the significance of tax declaration? Tax declaration refers to a legal procedure for taxpayers to submit a written report to the tax authorities when fulfilling their tax obligations. It is also the main basis for tax authorities to handle the collection business, verify the tax payable and issue tax payment vouchers. It is an important link of tax collection and management and an important system of tax management.
If both the national tax and the local tax are involved, the tax shall be declared to the national tax and the local tax respectively. Only one tax department is involved, and tax returns are made to only one tax department.
For ordinary taxpayers, online tax declaration (Internet declaration) is required before 10 every month, and then paper materials (including accounting statements, statements attachments, tax returns, etc.) are submitted to the tax authorities. ).
If it is a "regular quota" (small-scale taxpayers and self-employed taxpayers), almost all banks now declare tax deduction. Just go to the bank to deposit enough tax before 10 every month, and you don't have to declare it in the tax hall.
If it is property tax, stamp duty, travel tax and other sporadic taxes. When the tax payment behavior occurs, you must report and pay taxes in the local tax hall in time.
If it is a taxpayer paying enterprise income tax, the old enterprises before 200 1 will report to the local tax hall within 15 days after the end of each quarter, and the new enterprises after 2002 can report online or directly to the national tax hall according to the above time limit.
Question 5: What does the statement mean? To declare is to apply to the next higher level. Or something in your house is broken, fill out the report. Your question is too broad to answer.
Question 6: What is a tax return? What is a tax return?
Tax declaration is a legal procedure for taxpayers to submit a written declaration to the tax authorities on tax matters. According to the provisions of the tax law, no matter how the tax authorities collect taxes, taxpayers must submit tax returns, financial and accounting statements and other tax payment materials in a unified format to the tax authorities on schedule, truthfully fill in the tax payment items and accurately calculate the tax payable, so that the tax authorities can issue tax payment vouchers and taxpayers can pay taxes accordingly. Taxpayers will bear legal responsibility according to law if there is an error in tax declaration.
Why do you want to file tax returns?
Tax declaration is an important system for taxpayers to declare their production and business income to the tax authorities regularly in written form and calculate tax-related matters. It is not only a legal procedure, but also an important link for tax authorities to establish close ties with taxpayers. Through the taxpayer's tax declaration, the tax authorities can clearly grasp the taxpayer's production, operation and tax payment, and guide the taxpayer to correctly implement the tax law. Taxpayers can also keep abreast of relevant national tax policies and decrees in their tax returns. Units and individuals that have the obligation to withhold and collect taxes must also go through the formalities of declaration of withholding and collecting taxes in accordance with relevant regulations.
How many ways are there to declare tax?
Classification of tax return methods: according to the delivery method of tax return, there are door-to-door declaration, mail declaration and electronic declaration; According to the applicant, there are two kinds of declaration: self-declaration and agent declaration. Our province is divided into (1) direct declaration according to the delivery method of the declaration form, that is, taxpayers fill out the tax return form by themselves or entrust an agency to directly serve it to the designated tax authorities for tax declaration; (2) Indirect declaration, that is, other declaration methods besides direct declaration, including mail declaration and various forms of electronic declaration.
What are the specific ways of indirect declaration?
1, "IC" card declaration: taxpayers "write" the relevant tax declaration materials on the IC card through the tax payment machine. During the tax declaration period, the taxpayer sends the IC card to the tax service hall of the tax authority, and "writes" it into the tax collection management application software system through the reader to complete the tax declaration.
2. Mail declaration: If a taxpayer has difficulty in filing tax returns with the tax authorities, he can mail the tax return to the tax authorities through the post office during the declaration period, and remit the tax payable calculated in the tax return to the bank account designated by the tax authorities, and the tax authorities will issue tax payment receipts accordingly to collect it. After the tax is paid into the state treasury, the tax authorities will mail the tax payment certificate to the taxpayer. The actual declaration date is the mailing postmark date.
3. Computer declaration: Conditional taxpayers can transmit tax declaration information and related materials to the tax authorities through computer networks to complete tax declaration.
4. Telephone declaration: the taxpayer calls the tax service office of the tax authority and transmits the data to the computer network of the tax authority by inputting the computer code, password, tax payment time, tax payment code and tax payment basis. The computer automatically stores the conversion information, completes the tax declaration and automatically transfers the tax.
How to apply for indirect declaration and approval?
Taxpayers and withholding agents who file tax returns by means of indirect declaration must submit a written application, which can only be implemented after being examined and reported by the competent tax authorities and approved by the county (district) tax authorities.
What are the main contents of taxpayers and withholding agents' tax returns?
Taxpayers and withholding agents must go to the competent tax authorities to file tax returns or submit tax withholding and collection reports within the reporting period stipulated by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations.
The main contents of the tax declaration or withholding report form of taxpayers and withholding agents include: tax types, tax items, taxable items or items that should be withheld and remitted, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax amount that should be withheld and remitted, and tax payment period. For details, please refer to various tax returns and tax withholding and collecting reports.
What information should be attached to the tax return?
When handling tax returns, taxpayers shall also submit the following relevant documents and materials according to different situations:
1, financial accounting statements and their explanatory materials;
2. Contracts and agreements related to tax payment;
3. Tax management certificate of overseas business activities;
4. Relevant certification documents issued by domestic or overseas notarization institutions;
5. Other relevant documents and materials required by the tax authorities.
The withholding agent handles the report on withholding and collecting taxes ..... >>
Question 7: What do you mean by copying, reporting and paying taxes? Let me explain to you: the video version was not invented! Give you a text version!
Tax copying and declaration process:
First, copying taxes
[1] Tax copying is to record all the details of the invoice issued in the current month (including the buyer's full name, tax number, invoice number, code, tax-free amount, tax, commodity name and quantity, etc. ) into the fiscal IC card, and then reported to the tax authorities to read their computers, as the basis for your company to calculate taxes. Only by copying the tax payment can the invoice be issued for next month, which is equivalent to issuing the invoice for one month.
Copying tax and filing tax are two processes, collectively referred to as copying tax: the figures of filing tax are summary figures, while the figures of filing tax are detailed figures. Filing tax includes outputting the summary figures of items, inputting the summary figures of items, and other forms (fixed assets input summary table, transportation expense deduction table, VAT supplementary report, etc.). ) is also a summary figure, and tax copying only reflects the detailed figures of output projects. You can understand it this way: copying taxes is a detailed supplement to tax returns. The details of the input have been formed during the input authentication. Have the details of the certification been printed out?
IC cards are used for purchasing invoices, issuing invoices and copying taxes.
1. When purchasing invoices, you should go to the tax bureau with your IC card and invoice purchase permit. After purchase, the IC card should be inserted into the card reader and read into the anti-counterfeiting tax-controlled invoicing software for invoicing.
2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (you must know how to invoice, right? I won't explain it in detail), it should be noted that the electronic invoice and the printed invoice paper must be the same invoice.
3. Authentication of input invoices. If your company obtains a VAT invoice when purchasing goods, you should send the invoice to the tax bureau for certification before the end of the month.
4. Tax copying: At the end of the month, according to the tax copying time limit stipulated by the local tax authorities (generally extended on the following month's legal holiday 1- 15), copy the invoice information that has been issued and used this month into the IC card, then print the paper report and affix the official seal, and take the IC card and the report to the lobby of the tax bureau for tax copying. (According to the requirements of the tax bureau, some tax bureaus require a paper report once a year. )
5, tax declaration, after the completion of the financial statements, fill in, review, declare the operation of the tax return (you must know the specific operation, not to mention here), after the tax declaration, print the tax return, including the main table and schedule. This operation is done in the software of "Electronic Information Collection System for VAT General Taxpayer" in your machine. Filling in the purchase and sale invoices of goods can be downloaded online, quickly and accurately. At the end of the quarter, submit the main form of this quarter's return to the tax bureau.
Form: Financial statements (balance sheet, income statement) must be national tax and local tax.
Local tax: additional tax (urban construction tax, education surcharge, local education surcharge) return, 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.
Give the best answer!
Question 8: What is the difference between the tax payment period and the tax declaration period? The tax payment period is the time limit for your tax payment, that is, how long it takes 1 time. If VAT is declared and paid monthly, the tax payment period of VAT is 1 month, that is, taxpayers engaged in continuous production and operation must pay taxes 1 time every month.
The time limit of tax declaration is the time requirement of tax declaration, that is, the tax situation must be declared within a fixed time. If holidays are not considered, the tax declaration period of VAT is before 15 every month.
Question 9: What do you mean by "the taxes you declare and confirm" in online tax returns? Possible problems caused by 5 o'clock:
1. belongs to the head office.
2. It is not normal to fail to declare for one month.
3. System failure
Solution:
1. Go to your supervisor.
2. Go to your supervisor
3. Go to your supervisor.
Question 10: What do you mean by the tax payment period and the tax declaration period? What is the difference? Kneel down and ask for advice! Be specific. Thank you. Take value-added tax as an example.
After the expiration of the tax payment period, the VAT taxpayer shall declare the statutory tax payment period to the tax authorities. VAT taxpayers who pay taxes within 1 month shall declare and pay taxes within 10 days from the expiration date; If the first installment 1, 3, 5, 10 or 15 pays taxes, it shall be paid in advance within 5 days from the due date, and the tax shall be declared and the tax payable in the previous month shall be settled within 10 days from the second day of the following month. Taxpayers who import goods shall pay taxes within 7 days from the day after the customs issues the tax payment certificate.
Take 1 month as a tax period, and one month as a tax period;
Tax returns shall be made within 10 days from the expiration date, where 10 days is the reporting period.
The tax payment period is 1, 3,5, 10 or 15, which is the first tax payment period;
Pay taxes in advance within 5 days from the due date, and declare and settle the tax payable last month within 10 days from the second day of the following month. Here 10 is the reporting period (this depends on the regulations of your province, which may be 1 to 15).