What is the process for filing a business tax return 50

1. VAT declaration process:

1.Before the 10th of each month (if the 10th is a holiday, it can be postponed by one day), go to the collection office of the competent tax bureau to declare and pay taxes, and fill in the VAT return, which is different according to the type of taxpayer: if it is a general taxpayer, you need to fill in a main form and eight payment forms; If it is a small-scale taxpayer, only one main form and one payment form should be filled.

2.There are manual declaration, IC card declaration and online declaration, manual declaration and IC card declaration are to the tax authorities to declare, the difference is that the IC card declaration must first write the card in the company's computer, and then declare at the tax office. The online declaration is to fill out the online ** declaration form and then upload it.

Every business has a different filing method, so if you don't know how you file your return, you can check with the collection office of the competent tax authority.

The above is the original declaration method, and now we use the syndrome management software of Shenzhou Haotian is not as cumbersome as it used to be, as long as the relevant data is entered, the report can be generated and printed.

2. Declaration of enterprise income tax.

1. The enterprise income tax shall be declared before the end of each quarter 15 days ago. Specifically, it is to declare and pay enterprise income tax before April 15 (report January to March) (report April to June, month 15 (report July to September) and January 15 of the next year (report 10-12 of the previous year), prepay enterprise income tax in advance on a quarterly basis (if there is income tax payable in this quarter), and settle and pay the enterprise income tax of the previous year before the end of April of the next year.

Enterprises established before January 1 of the year shall declare the enterprise income tax in the local tax, and newly established enterprises after January 1, 02 shall declare the enterprise income tax in the national tax. A sole proprietorship is not a taxpayer of corporate income tax, but pays individual income tax. Joint-stock enterprises and enterprises (including new one-person companies) need to pay corporate income tax.

3. Tax ID number refers to the tax registration certificate number. It is made up of the organizational structure of the Technical Supervision Bureau, which is preceded by six regions. The tax registration certificate number of the local tax is three more than the national tax (three zeros are added after it).

Corporate tax returns are divided into small-scale taxpayers and general taxpayers. Generally, the tax declaration process for small-scale taxpayers and general taxpayers is basically the same, but the tax rates and tax calculation methods are different. The general tax filing process includes:

There are five aspects: tax registration, tax identification, invoice processing, tax declaration and tax payment certificate. Generally speaking, tax registration means that taxpayers go to the tax bureau to register and report. Tax identification is to confirm whether the taxpayer is a general taxpayer or a small-scale taxpayer.

According to the relevant laws and regulations, enterprises that have verified taxes can purchase tax controllers from the tax authorities to obtain invoices and issue invoices according to the company's business. There are generally two types of tax declarations: on-site declaration and online declaration. After the enterprise successfully pays the tax, you can receive the tax payment certificate in the tax hall, and if you file tax online, you can go to the tax authority to ask for the tax payment certificate.

Tax declaration is a crucial part of the enterprise, from the date of incorporation of the enterprise, the tax must be filed every month, even if the company has no business, it must be made zero declaration.

Tax declaration is the act of submitting a written report on tax matters to the tax authorities in accordance with the relevant tax laws, and is the main basis for fulfilling tax obligations and bearing legal responsibilities. However, many enterprises believe that tax declaration is not necessary because they have no business and no income, the tax payable is zero, and they do not meet the standard of tax payment. Qiying reminds that regardless of whether the enterprise has a profit or not, the tax declaration must be handled.

If an enterprise does not have taxable income and no tax payable during the tax declaration period, it can apply to the tax authorities for zero tax declaration and indicate that the enterprise has no taxable matters in the current period.

Although zero tax declaration is a good solution to the problem of corporate tax declaration, not all enterprises are suitable for zero tax declaration, and it is generally only suitable for start-ups and enterprises with obvious seasonal operations in the off-peak season. However, many enterprises believe that even if their company does not belong to these two types of enterprises, it has also reached the situation of zero tax declaration, and should be allowed to apply for zero tax declaration. There are certain restrictions on enterprises enjoying zero tax declaration, and if an enterprise forcibly carries out zero tax declaration, it will bring serious consequences to the enterprise

1. If the enterprise of a general VAT taxpayer has no actual income, but there is input tax, and the enterprise applies for zero tax declaration, then the undeducted input tax of the enterprise will not be deducted after the deadline;

2. Although the operating loss of the enterprise can be made up after making a profit, if the enterprise applies for zero tax declaration, it will not be able to make up for it, which will cause tax impact to the enterprise;

3. If an enterprise has income in the current period but no tax payable and applies for zero tax declaration, it is a false tax declaration and needs to bear adverse consequences such as fines and administrative penalties;

4. If the enterprise has income and tax payable in the current period, but applies for zero tax declaration, it is tax evasion, and the in-charge tax authorities will pursue the tax according to the regulations and impose tax administrative penalties;

5. The zero declaration of illegal tax declaration of enterprises will reduce the credit rating of enterprises and be included in the key monitoring of risk taxpayers.

Therefore, even if the operation of zero tax declaration is simple and can reduce the tax pressure for enterprises, it still needs to be applied according to the actual situation of enterprises.

Finally, Qiying reminds that the zero tax declaration of enterprises cannot be declared for a long time, and the enterprises that carry out zero tax declaration for a long time will be identified as "abnormal households", and their business licenses will be revoked if the circumstances are serious. If the enterprise is still unclear about the zero tax declaration, or does not know how to make the tax declaration, then it will be handed over to Qiying to handle the account for you, and a number of star accountants will serve you to ensure the financial and tax security of the enterprise.

The enterprise income tax shall be prepaid in monthly or quarterly increments, and the prepayment of enterprise income tax shall be submitted to the tax authorities within 15 days from the date of the end of the month or quarter, and the tax shall be prepaid. The enterprise shall, within 5 months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable. This answer is provided by Youqianhua, which is the credit platform of Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and fully support the production and operation of small and micro enterprises.

It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

In addition, when submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.

With the continuous improvement of the national tax system, the handling of corporate tax declarations is becoming more and more stringent. Whether it is a small or micro enterprise or a large group, tax declaration is one of the daily tasks of financial fraud. For accounting "veteran drivers", this may be a simple matter, but for beginners who have just entered the workplace, it is not easy.

So what are the specific operation procedures when making corporate tax returns?

The filing process for corporate tax returns.

While tax rates are calculated differently across industries and regions, the tax process is generally the same for all businesses across the country. There are generally three steps to filing a tax return:

1.Tax copying: Under normal circumstances, the date of copying tax is before the 8th of each month, the date of VAT declaration is 10 days ago, and the income tax declaration date is before the 15th.

General taxpayers can copy and declare tax returns through the control plate, or directly go to the tax office to copy the report, and upload the invoice data of the previous month to the tax machine.

2.Tax declaration: General taxpayers need to log in to the online declaration software to file online.

We can import the relevant invoice data certified by the competent tax authority into the system through the online tax declaration system of the tax department. If there are other tax deduction voucher data, you need to enter it manually. After that, the online filing system will generate the tax declaration data, which we need to export and save.

It should be noted that if there is a tax incurred, the beam collapse needs to be applied for in the online declaration system.

3.Card clearance processing: After the tax declaration is successful, general taxpayers need to carry out the final card clearance processing steps. At this time, the tax declaration of the general taxpayer has been successfully processed.

What does it mean to be a general taxpayer?

General taxpayers refer to taxpayers whose annual taxable VAT sales (hereinafter referred to as annual taxable sales, including all taxable sales in the calendar year) exceed the standards for small-scale taxpayers stipulated by the competent financial and taxation authorities.

1.Enter the State Administration of Taxation - Online Tax Service Hall 2Click on Stamp Duty Declaration3

Fill in the taxpayer information 4Fill in the information of the tax period 5Fill in the Stamp Duty Tax Return (you can refer to the instructions for filling out the tax return at the top of the tax return) 6

Check whether there are any errors, if the data is incorrect, you can click back to return to modify, if the information is correct, click the confirm button to complete the submission. 7.After submission, the system displays a successful receipt, and you can click the print button to print the Lingchun print.

According to the regulations, the first general taxpayer of each month needs to go to the service hall of the tax authority to handle the tax copying work of the anti-counterfeiting tax control invoicing machine, which can be handled in any of the 14 windows to handle the potato tax declaration work. No matter what you do, you need to prove that there is nothing hidden, and tax declaration is no exception, you need to bring a tax control IC card, value-added tax-related invoices and invoice schedules; If the tax copy fails, you must also bring the invoice stub copy issued in the previous month for supplementation.

Precautions when copying taxes and filing taxes:

First, whether the invoices issued by the value-added tax last month have all completed the task of copying and filing taxes, otherwise the omission will be caused and the work needs to be re-recorded;

Second, if you want to replace the golden tax card halfway, then you must first check whether all the previous VAT invoices have been copied and successfully declared.

Third, taxpayers are not allowed to arbitrarily adjust the data of the declaration form, and if there is incorrect information, they must find out the reasons and find the problem in time.

So what are the procedures when filing a tax return?

The first is to carry out the certification of invoices before the end of this month;

the second is the need to copy the tax of output invoices before filing taxes;

The third is to print out the list of all the invoices issued this month for easy viewing;

The fourth is to file taxes online

1.First, we need to import different invoice vouchers, and then import the "four receipts" that can be deducted, 2Then fill in the output details in the declaration form according to the generated master form, 3

Then, if there is a tax paid, etc., then you need to fill in the list, 4Finally, submit the completed ** and the attached form together, and print and seal the receipt received;

Fifth, it is necessary to determine that the personnel who pay taxes have enough funds to pay taxes;

Sixth, bring the printed information and a list of various invoices and the golden tax card to the tax hall that needs to be paid for verification, there is no problem after it is correct, if there is a problem, then the golden tax card is locked, and it needs to be processed by the abnormal post.

There is no way for small-scale taxpayers to deduct input tax when filing tax returns, and the full cost is required, but general taxpayers can indeed deduct input tax, which is the difference between the two.

Under normal circumstances, the declaration of the current month handled in the current month can also be filed at the end of the month in the next month. The amount of tax paid in the absence of income is zero. Corporate income tax needs to be declared on a quarterly basis and paid at the end of the year.

Enterprise Income Tax Law

Article 4. The tax rate on the income of the enterprise is 25%. The applicable tax rate for non-resident enterprises obtaining the income provided for in paragraph 3 of Article 3 of this Law is 20%.

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions, and the losses of previous years that are allowed to be made up.

Taxpayers go through the taxpayer declaration process. 1. Value-added tax general taxpayers Handling VAT declaration operation process: invoice entry, filling in the declaration form (main schedule), checking the correctness of data, declaration, inquiry and feedback; 2. Small-scale taxpayers handle the operation process of VAT declaration:

and other tax declaration operation procedures: fill in the declaration form to verify the correctness of the data, declare, inquire and feedback; 3. The operation process of taxpayers to apply for other tax declarations: Fill in the declaration form (main annex) to verify the correctness of the data, declare and inquire about feedback.

Article 54 of the Enterprise Income Tax Law of the People's Republic of China Enterprise income tax shall be paid in advance on a monthly or quarterly basis. The enterprise shall, within 15 days from the date of the end of the month or quarter, submit the tax return of the enterprise with prepayment to the tax authorities for the prepayment of the enterprise's income tax. The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.