Fill in the income, cost and profit according to the data in the income statement. Fill in the number of this month and the accumulated number, and calculate the advance income tax according to the accumulated profit. If it was paid last month, fill in the column of paid tax. Payable-paid = payable in the current period, calculate the income tax payable in the current period. Tax declaration is a 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 tax law or relevant administrative regulations of the tax authorities after the legal tax obligation occurs.

Of course, it is the VAT declared last month, and the VAT of that month is declared before 15 of the following month. In any of the following circumstances, you can apply for refund of the tax paid: if the quarterly sales of small-scale VAT taxpayers in the prepayment place does not exceed 300,000 yuan, you don't need to prepay the tax in the current period. Those who have paid taxes in advance may apply for tax refund to the competent tax authorities in the place where they have paid in advance. After the seller's taxpayer issues a special invoice, in case of sales return, billing error, suspension of taxable services, etc., but the buyer has certified the special invoice and cannot void it, the buyer can fill in the information form for issuing a special VAT invoice in red ink and transfer the input tax. After that, the seller's taxpayer can issue a special invoice in red and apply to the tax authorities for refund of the tax paid on the special invoice.

How to calculate the land value-added tax?

Four-level progressive tax rate, including the proportion of "the value-added amount does not exceed the amount of deducted items" at each level. The land value-added tax can be calculated by multiplying the value-added amount by the applicable tax rate MINUS the amount of deduction items, and then multiplying it by the quick deduction coefficient. The specific formula is as follows:

(1) The added value shall not exceed 50% of the deducted project amount. Land certificate value tax = value-added amount ×30%

(2) The added value exceeds 50% of the deducted amount, but does not exceed 100%. Land value-added tax = value-added amount ×40%- deduction of project amount ×5%

(3) The added value exceeds 65,438+000% of the deducted project amount, but does not exceed 200%. Land value-added tax = value-added amount ×50%- deducting project amount × 15%.

(four) the value-added amount exceeds 200% of the amount deducted from the project. Land value-added tax = value-added tax ×60%- deducting project amount ×35%.

Every citizen of China who has a fixed income in China and reaches the threshold of personal income tax must pay personal income tax, and must make a tax declaration to the local competent tax authorities where the employer is located.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" article fifty-first taxpayers overpaid, the tax authorities found, should be returned immediately; If a taxpayer finds out within three years from the date of final settlement and payment of tax, he may request the tax authorities to refund the overpaid tax, plus the interest on bank deposits for the same period, and the tax authorities shall immediately refund it after timely verification.