The specific process of reporting to the director of tax bureau after the new company is registered:
I. Go through the tax registration after obtaining the business license.
Second, find a film controller to do tax appraisal.
Three, according to the needs of the general taxpayer application process:
accept
Step 2: the film manager of the sub-bureau went to the enterprise for investigation.
The third step: the director of the sub-bureau approves.
Step 4: Approval by the regulatory authorities
Step 5: Sales figures
Step 6: file synchronization of general taxpayers (handled in the lobby)
Step 7: Identification of anti-counterfeiting and tax-controlled enterprises (handled in the lobby)
Four, the general taxpayer, to the lobby to apply for invoices, at the same time to the aerospace information company training.
V. Issued by general taxpayers
When will the tax return be made after tax registration?
After the tax registration certificate is completed, the income of this month will be declared next month.
The tax return must be submitted in the month of tax registration. The tax return time is before the following month 15.
The Tax Administration Law stipulates that:
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.
Article 31 Taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations.
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.
Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.
Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.
What are the main contents of the tax Commissioner's visit to the company after tax registration? After the successful registration of the enterprise, the tax Commissioner needs to review some information of the enterprise to find out whether the registered address of the enterprise and the business items of the enterprise are consistent with the declaration. For details, please refer to the relevant introduction in our article above.