If it involves both national tax and local tax, then declare and pay taxes to national tax and local tax respectively. Only one tax department is involved, and tax returns are made to only one tax department.
If it is a general taxpayer, it is required to declare national tax online (Internet declaration) before 10 every month, and then report the paper materials to the tax authorities (including accounting statements, statements attachments, tax returns, etc.).
If it is a "regular quota" (small-scale taxpayers and self-employed tax payers), now almost all banks declare tax deduction, so it is enough to deposit the tax in the bank before 10 every month, and there is no need to declare it in the tax hall.
If it is sporadic taxes such as property tax, stamp duty, travel tax, etc., you must report and pay taxes in the local tax hall in time when the tax payment behavior occurs.
If it is a taxpayer paying enterprise income tax, the old enterprises before 200 1 year 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 2: What is the meaning of tax declaration? Tax declaration refers to the legal act of taxpayers and withholding agents to submit the relevant tax matters and taxes payable to the competent tax authorities in written form within the reporting period according to the contents stipulated in the horrible tax law or the relevant administrative regulations of the tax authorities after the statutory tax obligation occurs.
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? The meaning of' copying a newspaper' is similar to that of' reporting', and both refer to submitting tax statements to the tax bureau. Among them,' copying the newspaper' refers to reporting the tax statements to the tax bureau through the computer tax filing system, while' declaration' includes two tax filing methods: computer tax filing system and manual tax filing.
As for' tax payment', it means that the tax payable that has been examined and approved by the tax bureau is paid in full and on time.
It is the duty of every enterprise to copy newspapers, declare and pay taxes.
Question 4: What do you mean by "the tax you declare for confirmation" in the online tax declaration? 5 points may cause problems:
1. belongs to the head office problem.
2. A month's failure to declare was abnormal.
3. System failure
Solution:
1. Go to your supervisor.
2. Go to your supervisor
3. Go to your supervisor.
Question 5: What do you mean by copying, declaring and paying taxes in taxation? Explain to you: the video version was not invented! Give you a text version!
Tax copying and filing process:
First, copy tax
[1] Tax copying is to record all the details of the invoice issued in the current month (including the full name of the buyer, tax number, invoice number, code, amount excluding tax, tax, commodity name, quantity, etc.) into the tax-controlled IC card, and then report it to the tax department to read it into their computer as the basis for your company to calculate the tax. Only after copying the tax can you issue the invoice for next month, which is equivalent to issuing it for one month.
Tax copying and tax filing are two processes, which are collectively called tax copying: the figures of tax filing are summary figures, tax copying is detailed figures, tax filing contains summary figures of output items, summary figures of input items, and other tables (fixed assets input summary table, transportation expense deduction table, VAT supplementary report, etc.) are also summary figures, while tax copying only reflects the detailed figures of output items. You can understand it as follows: copying tax is a detailed supplement to tax returns. The details of the input have been formed during the input certification. Did you print out the details after the certification?
IC cards are used for purchasing invoices, issuing invoices and copying taxes.
1, when purchasing invoices, you should go to the tax bureau with the IC card and the invoice quasi-purchase certificate. After purchasing, you should insert the IC card into the card reader and read it into the anti-counterfeiting tax-controlled invoicing software to be used when issuing invoices.
2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (how to invoice, you must know? I won't explain it in detail), it should be noted that the electronic version of the invoice and the printed invoice paper must be the same invoice.
3. Authentication of input invoices. If your company has obtained VAT invoices when purchasing goods, you should send them to the tax bureau for authentication with the deduction of the invoices before the end of the month.
4. Tax copying. At the end of the month, according to the time limit for tax copying stipulated by local tax authorities (usually postponed on the legal holiday of 1- 15 of the following month), the invoice information that has been issued and used this month will be copied into the IC card, and then the paper report will be printed out and stamped with the official seal, and the IC card and the report will be taken to the lobby of the tax bureau for tax copying. (According to the requirements of tax bureaus, some tax bureaus require paper statements once a year.)
5, tax returns, after the financial statements are completed, the operation of filling in, reviewing and filing tax returns (you must know the specific operation, so I won't talk about it here), and after the tax payment is reported, the tax returns are printed, including the main table and schedule. This operation is all done in the software of "Electronic Information Collection System for General Taxpayers of VAT" in your machine. The filling of invoices for purchasing and selling items can be downloaded online, which is fast and accurate. At the end of the quarter, submit the main form of this quarter's declaration form to the tax bureau.
Form: financial statements (balance sheet, income statement) must be national tax and local tax.
Local tax: return of additional taxes (urban construction tax, education surcharge and local education surcharge), 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 6: What do tax copying, tax filing and online declaration mean respectively? What's the use? What is the process like? 1. Tax copying is one of the processes that the state controls the special invoices for value-added tax through the golden tax project. If an enterprise is a general taxpayer of value-added tax and needs to issue a special invoice for value-added tax, it must buy a tax-controlled computer. After applying to become a temporary general taxpayer, it must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (used for issuing invoices, copying taxes and purchasing value-added tax invoices). It is to record all the invoices issued last month in the invoice IC card, and then report them to the tax department and read them into their server as the basis for the unit to calculate the tax amount. Generally, tax returns can only be made after tax copying, and invoices for this month can only be issued after tax copying. The so-called tax copying mainly refers to the process that the billing personnel of anti-counterfeiting and tax-controlled enterprises use the tax copying function of the billing subsystem to read the data of all VAT invoices issued in this billing accounting interval from the golden tax card into the tax-controlled IC card. The tax copying work is divided into two parts: writing IC card and printing output report. The specific operation method is as follows:
(1) Write a tax-controlled IC card.
When the billing subsystem arrives at 1 day every month, when the enterprise enters the billing system, the system will prompt: "The golden tax card has reached the tax copying period, please copy the tax in time". At this time, the enterprise must carry out tax copying processing: insert the fiscal IC card of this machine into the card reader, and select the menu of "tax copying management/tax copying processing", the system will first check the integrity of the invoice data in the invoice warehouse for this month and automatically update the monthly report of invoice collection and storage for this month. If the invoice data of this month is complete and correct, the system will pop up a prompt box for confirmation of tax copying, click "Confirm" to start tax copying, and after completion, the system will give a message of successful tax copying. At this time, the statistics and detailed data of the current tax amount in the golden tax card have been written into the tax-controlled IC card.
(2) Inquiry and printing of invoice data.
After writing the fiscal IC card, you can print all kinds of reports. Click "Query and Print Invoice Data" to select the month of the data to be printed and the type of report printing. There are five types of reports: VAT special invoice summary table, positive invoice list, negative invoice list, positive invoice invalid bill list and negative invoice invalid bill list. For various reports, you can print each list as required, or you can print all summary tables and lists continuously. When printing, just select the required report type in the printing options, and then click "OK" to start printing.
2. Online declaration. After entering or importing relevant information through the software of the national tax-specific declaration system to generate relevant offer documents, you can declare at the specified national tax website within the specified time limit (the latest is before 15 every month, and holidays are postponed). The general process of online declaration is: system login → import invoice information → generate declaration form → send report form → obtain deduction result → obtain feedback information of declaration result → complete declaration.
Tax declaration: It should be summarized as the above two points. Enterprises should first copy the information on the computer to the IC card, then declare it online, and then send the IC card and related materials to the tax bureau for data copying, that is, copy the information into the tax bureau system.
Question 7: What do you mean that the national tax declaration has not reached the threshold? The national tax declaration has not reached the threshold, which means that the taxpayer's taxable items are below the threshold and there is no need to pay national tax in this tax calculation process.
The national tax threshold is a kind of tax preference, which belongs to the category of tax reduction under certain conditions. Taxpayers' taxable items are not taxed below the threshold, and once they reach the threshold, they will be taxed in full. There is a critical point between taxation and non-taxation. In order to further increase the tax support for small and micro enterprises, with the approval of the State Council, the monthly sales will be 20,000 yuan (inclusive) from 20 14 10/day to 20 1 5/February 3 1 day. Business tax payers with a monthly turnover of 20,000 yuan to 30,000 yuan shall be exempted from business tax.
Question 8: What does the status display "empty declaration" mean when the national tax returns? What kind of statement did you show when you filed?
The possible reasons are: 1, the document you want to declare does not exist, and 2, even if it is a zero declaration, you need to put a zero on the declaration form, and you are not allowed to leave it empty.
Question 9: What is a certificate login? It is a CA certificate. Every enterprise has a corresponding certificate, which is convenient for identification, tax filing and tax payment.
Question 10: What is the meaning of tax declaration? Tax declaration refers to a legal procedure for taxpayers to submit a written report to the tax authorities when they fulfill 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 in tax collection management and an important system for tax management.
If it involves both national tax and local tax, then declare and pay taxes to national tax and local tax respectively. Only one tax department is involved, and tax returns are made to only one tax department.
If it is a general taxpayer, it is required to declare national tax online (Internet declaration) before 10 every month, and then report the paper materials to the tax authorities (including accounting statements, statements attachments, tax returns, etc.).
If it is a "regular quota" (small-scale taxpayers and self-employed tax payers), now almost all banks declare tax deduction, so it is enough to deposit the tax in the bank before 10 every month, and there is no need to declare it in the tax hall.
If it is sporadic taxes such as property tax, stamp duty, travel tax, etc., you must report and pay taxes in the local tax hall in time when the tax payment behavior occurs.
If it is a taxpayer paying enterprise income tax, the old enterprises before 200 1 year 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.