1. Taxpayers who want to enjoy the preferential tax reduction or exemption of enterprise income tax or declare the loss of enterprise assets must go to the front desk of the competent tax authority for tax reduction or pre-tax deduction of enterprise assets loss for the record, before they can declare online.
2. After the annual online declaration of enterprise income tax is successful, the taxpayer shall submit the relevant declaration materials to the competent tax authorities in accordance with the regulations during the settlement period of that year.
3. After the annual online declaration of enterprise income tax is successful, taxpayers should go to the competent tax authorities for correction.
4. Login mode of annual online declaration of enterprise income tax:
5. If taxpayers encounter problems in online declaration of enterprise income tax settlement, please call the service hotline 12366 for consultation.
Second, the operation steps
The order of "annual online declaration of enterprise income tax" is: online declaration of financial accounting statements → online declaration of annual tax return of enterprise income tax → online declaration of related business transaction reports → payment of enterprise income tax. Note: the annual online declaration of enterprise income tax must be carried out in the above order, otherwise it cannot be operated.
Third, the operating instructions
(1) Description of online declaration of annual tax return of enterprise income tax
Enter the annual enterprise income tax declaration function, download the electronic form (PDF file format) of the annual enterprise income tax declaration form, and import the data after downloading (three enterprise-side enterprise income tax declaration software currently used by enterprises are supported, including the tax-related enterprise version, Guangdong enterprise income tax declaration system (easy to tax) and State Taxation Administration of The People's Republic of China electronic declaration software, the same below), or complete the data of the annual enterprise income tax declaration form by manual entry, and upload it to the electronic form after being filled in and password verified by taxpayers.
1. Log into the system and enter the information prompt area.
(1) After logging in successfully, click "Online Extension" to enter the main page of the annual online enterprise income tax declaration system of Guangdong Provincial State Taxation Bureau.
(2) Click "I want to declare" → "Annual declaration of enterprise income tax" in the upper left corner of the figure below to enter the corresponding module of annual declaration.
(3) In the declaration area, you can see the message that the taxes that should be declared on time and the taxes that have been declared this month, click "I want to declare".
2. Enter the spreadsheet download page.
(1) Enter the download page of the annual corporate income tax report spreadsheet.
(2) Enter the check code, click "Download Return" to pop up the prompt box for downloading the annual enterprise income tax return, and click "Save" to save the electronic enterprise income tax return to this machine.
3. How to fill in the electronic form
(1) Open the PDF file, and you can see the corresponding annual tax return of enterprise income tax, including the main table and schedule, the "Import Electronic Declaration Data" button and the "Version Check" button.
(2) Click "Version Check" to confirm that the downloaded spreadsheet is the latest version, and you can enter the form to fill in after confirmation. There are two ways to fill in the annual tax return of enterprise income tax. One is manual entry, and the other is to use the annual enterprise income tax declaration software to fill in the annual enterprise income tax declaration data and export the data file (in XML or RAR format). Then click the Import button to select the declaration data file exported from the annual enterprise income tax declaration software (the storage location of the data file will vary according to the annual enterprise income tax declaration software. The file name of the declaration data is similar to Taxml _ QYSDS2008ND _ 20101_ 20123/ kloc-0/ _ 440 10 xxxxxxxxxxx _ v 10 . XML。
(3) After importing the declaration data, you can click Save on the File menu to temporarily save the declaration data. Users can also close the file first and upload the declaration file later. However, when users open the PDF form file again to continue editing, please pay attention to click "Version Check" to confirm that the form is the latest version. After confirmation, you can continue to edit and upload data.
4. How to submit a spreadsheet
(1) After confirming that the electronic data imported by the PDF is correct, you can enter the password and submit the declaration form.
(2) Click "Please Enter Password", enter the login password according to the prompt, and click "Submit". If the verification is successful, submit the spreadsheet.
5. Query whether the spreadsheet was submitted successfully.
(1) Click "Declare Inquiry" at the bottom of the declaration area in the upper left corner to enter the inquiry area.
(2) The information list area will list the results of online application, and the business status will show the status of online application. You can click View to view the detailed status description, as shown in the figure below.
The following figure shows the processing failure prompt screen. After clicking View, you can see the error reason prompt. You can modify your declaration form according to the prompts and submit it again.
If the reason for the error is "exception occurred in CTAIS2.0", please confirm whether the "advance annual enterprise income tax" (column 34 of the main table) and the amount of loss compensation (Annex 4) in the PDF form you filled in this time are consistent with the previous declaration.
(3) For the "successfully processed" online declaration, click "Download", enter the check code, and download the successful declaration form submitted by the enterprise for archiving.
(2) Operational Guidelines for Online Reporting of Financial and Accounting Statements
Enter the financial statement submission function, download the financial statement spreadsheet (PDF file format), complete the data filling of financial and accounting statements by reading disk or manual entry after downloading, and upload the spreadsheet after the filling is completed and the taxpayer enters the password for verification.
1. Enter the "financial accounting statement declaration" page.
(1) After logging in successfully, click "Online Extension" to enter the main page of the annual online enterprise income tax declaration system of Guangdong Provincial State Taxation Bureau.
(2) Click "Reporting Area" in the main menu, and select "Reporting of Financial Accounting Statements" from the drop-down menu to enter the online reporting page of financial statements.
2. Download financial statements in electronic form.
(1) Select the accounting system type and reporting period.
When the enterprise income tax is declared for annual settlement, the system will automatically generate a reportable record in the column of "financial statements to be declared (annual report)". Taxpayers can directly select the type of accounting system in the column of "financial statements to be declared (annual report)", and then click "Download spreadsheet", as shown in the following figure.
(2) Download electronic financial statements.
After entering the download page, enter the verification code and click "Download Spreadsheet" to download the corresponding financial statements. If there are multiple financial statements, click "Download Spreadsheet" to download them separately.
Click "Download Spreadsheet" to pop up a prompt box for downloading financial statements, click "Save", select a save path, and save the financial statements to this machine.
3. Fill in and submit electronic financial statements.
Open the downloaded electronic report in PDF format, and you can see the corresponding financial report.
First, click "Version Check" to confirm that the downloaded spreadsheet is the latest version, and then you can enter the form to fill in. There are two ways to fill in financial statements, one is manual entry, and the other is to use enterprise annual income tax declaration software to fill in report data and export data files (files are in XML or RAR format), and then click Import to select the corresponding XML or RAR file to automatically fill in financial statements.
After importing the declaration data, you can click Save on the File menu to temporarily save the financial statement data. Users can also close the file before uploading the financial statement file. However, when users open the PDF form file again to continue editing, please pay attention to click "Version Check" to confirm that the form is the latest version. After confirmation, you can continue to edit and upload data.
After confirming that the electronic data imported by PDF is correct, you can submit the declaration form. Click "Please Enter Password", enter the login password according to the prompt, and click "Submit". If the verification is successful, submit the spreadsheet.
Note: The financial statements of the same type in the same period can only be uploaded once. If it is necessary to modify the financial statement data after uploading successfully, the taxpayer needs to go to the front desk of the tax authority to make the modification.
4. Online inquiry of financial statement declaration.
(1) Enter the "declaration area"
After logging in, select "declaration inquiry" on the home page to enter the declaration inquiry area.
After entering the interface
(2) Select query criteria
After entering the declaration query area, select "Financial Statement" in the selection type, and select one of business status and year as the query criteria.
(3) Query results
After selecting the query criteria, the query results as shown in the following figure will be displayed:
(4) Check the declaration data
Click "Download" and the following verification code check box will appear. Enter the verification code and click "Download Form" to save the PDF document locally, and get an offline form containing application data for viewing and printing, as shown in the following figure.
(3) Online declaration of the annual related party transaction report.
Enter the related declaration function, download the electronic form (PDF file format) of the annual related business transaction report form, complete the data filling of the annual related business transaction report form by reading the data or entering it manually after downloading, fill in the data and upload the electronic form after passing the taxpayer password verification.
1. Log into the system and enter the information prompt area.
(1) After logging in successfully, click "Online Extension" to enter the main page of the annual online enterprise income tax declaration system of Guangdong Provincial State Taxation Bureau.
(2) Click "I want to declare"-"Related Declaration" in the upper left corner to enter the corresponding module of related declaration.
2. Enter the spreadsheet download page.
(1) After clicking the related declaration, the related information on the cover of the Annual Report Form for Taxpayers of Enterprise Related Business Transactions (hereinafter referred to as the related declaration form) will be displayed.
(2) Click "Fill in" to enter "Selection of Related Reports", select related options, and determine the types of related declaration forms to be downloaded and filled in.
(3) If there are no related relationships and related transactions within the enterprise, please select "No" in the 1 box. If "No" is selected, the enterprise still needs to download the PDF spreadsheet file of related declaration forms 1 to Table 7, but the default declaration data already exists in the file, that is, the name, taxpayer identification number, address and legal representative of the related party in the first row of the related relationship table 1 default to (none), and the country (region) defaults to "China".
(4) The enterprise selects box 2: "Is there any foreign investment (Yes/No)" box 3: "Is there any external payment (Yes/No)?" . If you choose "Yes", you need to download and fill in the corresponding related declaration schedules 8 and 9. Among them, as shown in box 2: "Is there any foreign investment (Yes/No)?" If you choose "Yes", the system will prompt "If there are multiple forms of foreign investment, online declaration is not applicable for the time being, please declare in the tax hall!"
(5) Click OK to display the list type of the associated declaration form that needs to be downloaded and filled in:
(6) After filling in the check code, click the "Download Customs Declaration" button to download the PDF spreadsheet file of the related business transaction report form:
3. How to fill in the electronic form
(1) Open the PDF file and you can see the corresponding "related declaration form". The spreadsheet includes a data import button and a version check button.
(2) After confirming that the current PDF form is the latest version, click "Import" and select the declaration data file exported from the enterprise annual income tax declaration software.
After importing the declaration data, you can click Save on the File menu to temporarily save the declaration data. Users can also close the file first and upload the declaration file later. However, when users open the PDF form file again to continue editing, please pay attention to click "Version Check" to confirm that the form is the latest version. After confirmation, you can continue to edit and upload data.
Note: If the enterprise does not have related relationship and related transaction, but has foreign investment or payment, the data import function will be blocked when filling in the PDF spreadsheet file of Table 8 or Table 9, and the enterprise needs to fill in the data by manual entry.
4. How to submit a spreadsheet
(1) After confirming that the electronic data imported by PDF is correct, you can enter the password and submit the declaration form, as shown in the following figure:
(2) Click "Please Enter Password", enter the login password according to the prompt, and click "Submit". If the verification is successful, submit the spreadsheet.
5. Query whether the spreadsheet was submitted successfully.
(1) Click "Declare Inquiry" at the bottom of the declaration area in the upper left corner to enter the inquiry area.
(2) The information list area will list the results of online declaration, and the business status will show the status of online declaration. You can click View to view a detailed status description.
(3) For the "successfully processed" online declaration, click "Download", enter the check code, and download the successful declaration form submitted by the enterprise for archiving.
(four) operating instructions for enterprise income tax payment
After logging in, enter the "online tax payment" function of the "declaration and collection" module in the online tax hall of the provincial bureau, and complete the tax payment according to the prompts.