1. Copy declaration: Generally speaking, the copy date is before the 8th of each month, the VAT declaration date is before 10, and the income tax is before 15. Ordinary taxpayers can copy and declare through the tax control panel, or directly go to the tax bureau to copy and declare, and upload the invoice data of last month to the tax authorities.
2. Tax declaration: General taxpayers must log in to the online declaration software for online declaration. We can import the relevant invoice data certified by the competent tax authorities into the system through the online tax filing system of the tax department. If there are other tax voucher data, it needs to be entered manually. After that, the online tax filing system will generate tax filing data, which we need to extract and save. It should be noted that if tax occurs, you must apply for payment in the online tax declaration system.
3. Card clearing processing: After the tax declaration is successful, the general taxpayer enterprise needs to carry out the final card clearing processing procedure. At this point, the general taxpayer has successfully declared.
Tax declaration materials
You need to prepare tax returns.
1. The unified invoice for tax-controlled automobile sales is linked with the stub of ordinary invoice.
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2. In line with the deduction conditions, the special VAT invoice deducted in this period (including the unified invoice for tax-controlled automobile sales deducted).
3. A copy of the special payment book for customs import value-added tax that meets the deduction conditions and the ordinary receipt obtained by purchasing agricultural products.
4. Tax payment certificates of overseas institutions that meet the deduction conditions and their lists, written contracts, payment vouchers, bills and receipts.
5 issued by the agricultural product purchase certificate stub or inspection.
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6. Taxpayers selling labor services, real estate and intangible assets, when determining the sales of labor services, real estate and intangible assets, shall, in accordance with relevant regulations, deduct the legal certificate of the price from the total price obtained and the expenses outside the list.
7. Other materials prescribed by the competent tax authorities.
tax returns
In addition to the materials, you need to prepare the following forms.
1. VAT tax return (for general taxpayers).
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2. VAT Prepaid Tax Table
3. Pre-tax Deduction Form for Income Tax on Fixed Assets (excluding Real Estate)
4. List of current tax deduction structures
5. Detailed List of Analysis and Calculation of Changing Business Tax to VAT
6. List of VAT reduction and exemption declarations
7. Additional information of VAT tax return (1-5).
As the saying goes, people who are difficult to learn are not difficult, and seemingly complicated jobs will not be so weak if they are really familiar with them. Therefore, partners who have just entered the company should never give up because of temporary difficulties. We must learn to keep learning, because accounting itself is an industry that is never too old to learn.