What corporate income tax is reported for national tax, and what corporate income tax is reported fo

For enterprises established after January 1, 2009, the corporate income tax will follow the main tax. If your main tax is a national tax (such as VAT), then the income tax will go to the national tax. If your main tax is a local tax (such as business tax), then the income tax will go to the local tax.

For enterprises established on January 1, 2002, the enterprise income tax is collected and administered by the national tax. Enterprises established before 2002 shall be subject to the collection and administration of corporate income tax. Enterprises established after January 1, 2009, if only local tax is levied, and enterprises without value-added tax are subject to enterprise income tax levied by local tax.

The income tax of enterprises in charge of local taxation shall be collected and managed by local taxation; The corporate income tax of newly established enterprises (from January 1, 2002) is subject to the collection and administration of national taxation.

Legal analysis: enterprise income tax declaration process: filling in the annual return and its series of schedules; Review intra-sheet relationships; review the relationships between tables; Pass the review, generate the report, and submit.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 55.

If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of termination of the actual operation, go through the final settlement and payment of the enterprise income tax for the current period with the tax authorities. Before going through the deregistration, the enterprise shall declare its liquidation income to the tax authorities and pay the enterprise income tax in accordance with the law.

Step 1: Check the annual enterprise income tax return and schedules filled in by the enterprise with the income statement, general ledger and sub-ledger of the enterprise, and check whether the accounts and account statements are consistent;

Step 2: Conduct a key audit of the "detailed list of tax adjustment items" in the main table of the enterprise's annual tax return, and the audit is carried out item by item according to the accounting subjects involved, and the audit working paper is prepared;

Step 3: Exchange the audit results with the entrusting party, and decide what kind of report to issue according to the results of the exchange of opinions, whether it is the annual enterprise income tax final settlement assurance report or the consulting report, if it is an assurance report, the type of report opinion: unqualified opinion appraisal report, qualified opinion appraisal report, negative opinion appraisal report, and unable to indicate opinion appraisal report.

Legal basis: Article 5 of the Enterprise Income Tax Law of the People's Republic of China: The total income of an enterprise in each tax year shall be the taxable income after deducting non-taxable income, tax-exempt income, various deductions and allowable losses of previous years.

Article 54: Enterprise income tax shall be paid in advance on a monthly or quarterly basis. Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance.

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.

At present, the mobile phone does not support the declaration of individual income tax, but you can do the final settlement of individual income tax. The operation process of the final settlement is as follows:

Click [Personal Center] in the lower right corner, and then log in for the first time, and click [Register] the user. Third: Enter your real ID card and name and click the Start [Face Recognition] button.

Fourth: After the registration is completed, click the [Tax] option below, and then click [Annual Comprehensive Income Settlement]. Fifth:

Review the Instructions for Simplified Filing and click I agree and understand below. Sixth: Verify personal information and tax information, click [Submit Declaration] to complete the operation.

At present, the mobile phone does not support the declaration of individual income tax, but you can do the final settlement of individual income tax. The operation process of the final settlement is as follows:

The methods of enterprise income tax declaration and payment are as follows:

1. Quarterly prepayment declaration. Within 15 days after the end of each quarter (or month), the enterprise shall go through the enterprise tax declaration procedures with the competent tax authority of enterprise income tax;

2. Annual final settlement and declaration. Taxpayers of enterprise income tax who are subject to audit collection or verification and collection within 5 months from the date of the end of the year or within 60 days from the date of termination of actual operation shall declare the annual enterprise income tax to the tax authorities and handle the final settlement and settlement in accordance with the declaration content determined by the relevant provisions of tax laws and regulations and other relevant provisions, and settle the tax payable and refundable.

The application method is as follows:

1. Taxpayers can choose the declaration method of door-to-door declaration or online declaration.

2. If you choose the door-to-door declaration method, the enterprise income tax belongs to the taxpayers collected and managed by the Shenzhen Local Taxation Bureau, and the place of handling it is the tax service window of the competent tax authority of the enterprise income tax;

3. The enterprise income tax is a taxpayer levied and managed by the Shenzhen Municipal State Taxation Bureau, and its place of handling is the tax service hall of each district (branch) bureau.

4. If you choose the online declaration method, you can apply for high declaration at any place through the online banquet bridge ruler tax service hall of the national tax or local tax.

Legal basisArticle 13 of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax.

When a taxpayer enters into liquidation in accordance with the law, the liquidation income after the liquidation is completed shall be subject to enterprise income tax in accordance with the provisions of these Regulations.

Article 14. Unless otherwise stipulated by the state, the enterprise income tax shall be paid by the taxpayer to the competent tax authority in the place where it is located.

Article 15. The payment of enterprise income tax shall be calculated on an annual basis and paid in advance on a monthly or quarterly basis. The prepayment shall be made within 15 days after the end of the month or quarter, and the final settlement shall be made within four months after the end of the year.

Legal analysis: According to the relevant provisions of China's current laws and regulations, the steps and methods of enterprise income tax declaration are as follows: 1. Calculate the income tax payable in the current period according to the cumulative number of the current year's deadline, and declare and pay it; 2. Go to the local tax bureau to declare directly; 2. Log in to the local tax bureau** to declare; 3. Correctly calculate the amount of income payable for declaration.

Enterprises that need to file income tax returns should understand the relevant laws and regulations in advance.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard state tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law. Circular scramble.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The steps to file a tax return at the local tax office are:

I go to the tax bureau to find the competent tax authority.

Sign for the completeness of the tax declaration information after checking it.

Enter the declaration data into the computer and stamp the "collection seal" on the declaration form.

Need to prepare to dress up the middle and lower materials:

Corporate income tax return or foreign investment and foreign corporate income tax return.

Financial statement. Income tax is the definition and percentage of personal taxable income in different periods, and sometimes it is also divided into manuscript fee income, salary income and accidental income. Income tax, also known as income tax and income tax, refers to a type of tax levied by the state on the various incomes of legal persons, natural persons and other economic organizations within a certain period of time.

Income tax is a type of tax, which is classified as a natural person, company or legal person. There are different tax systems around the world, such as progressive tax rates and flat tax rates.

The taxpayer and the actual contributor are usually the same, so the taxpayer's income can be adjusted directly. In particular, in the case of progressive tax rates, income tax has a more obvious role in adjusting the income gap of individuals. The imposition of income tax on enterprises can also play a role as a lever for implementing specific national policies and regulating the economy.