Taxation is an important part of national finance, and enterprise income tax is an important tax. Enterprises need to make a tax return to the national tax authorities once a year, so it is unnecessary to spend a lot of manpower and material resources. How to declare the annual enterprise income tax I. Operating Steps The order of "online declaration of annual enterprise income tax" is: online declaration of financial accounting statements → online declaration of annual enterprise income tax returns → 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. Two. Operating instructions (I) Operating instructions for online declaration of annual enterprise income tax return Enter the annual enterprise income tax return function, download the electronic form (PDF file format) of the annual enterprise income tax return, and then import data or manually enter data by reading the disk (supporting three enterprise-side enterprise income tax return softwares currently used by enterprises, including: tax-related information-enterprise edition, Guangdong enterprise income tax return system (easy to tax) and State Taxation Administration of The People's Republic of China electronic return software, the same below). 1. After successfully logging into the information prompt area (1), 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 enterprise income tax declaration" in the upper left corner to enter the corresponding module of annual declaration.

Legal objectivity:

1. Explain that it is applicable to resident taxpayers who declare enterprise income tax by means of audit collection and non-resident taxpayer who set up an institution in China when paying enterprise income tax in advance on a monthly (quarterly) basis. Two. Header item: 1, "tax payment period": the "tax payment period" filled in by the taxpayer is from Gregorian calendar 1 to the last day of the current month (quarter). The "tax payment period" filled in by taxpayers who start business in the middle of an enterprise year is from the opening date of the current month (quarter) to the last day of the quarter, and is filled in according to normal conditions from the second month (quarter). 2. "Taxpayer identification number": fill in the tax registration certificate number code issued by the tax authorities (15 digits). 3. "Taxpayer's name": the full name of the taxpayer on the tax registration certificate. 3. Fill in 1 and "paid in advance according to the facts" in the second to ninth lines of each column: fill in the column of "current amount", and the data is from the first day to the last day of the current month (quarter); Fill in the "Cumulative Amount" column. The data is the accumulated amount of the taxpayer's quarter (or month) from 65438+ 10/month 1 year to the last day. The amount of income tax payable (refunded) by taxpayers in this period is the data of "Income tax payable (refunded)" in line 9 of "Cumulative Number" column. 2. Taxpayer 1 1 paid in advance according to the average amount of taxable income in the previous tax year, and taxpayer 14 paid in advance according to other methods determined by the tax authorities: 1 1 4 in the form. Four. The structure of this form submitted by each bank is divided into two parts: 1, and the first part is from 1 line to1line. Taxpayers declare separately according to their own prepayment methods, including branches established by non-resident enterprises: taxpayers who actually prepay declare 2 to 9 lines; Fill in lines 1 1 to 14 for taxpayers who paid in advance according to the monthly or quarterly average amount of taxable income in the previous year; For taxpayers who pay in advance in other ways recognized by the tax authorities, fill in line 16. 2. The second part is from line 17 to line 22, and the head office that implements summary tax payment will fill in lines 18 to line 20 on the basis of filling in the first part; Branches fill lines 20 to 22. The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new income tax law of People's Republic of China (PRC) in 2008; The general enterprise income tax rate is set at 25%. The above is the details of how to make quarterly corporate income tax statements. Welcome everyone.