How to declare the annual tax payment of small scale tax enterprises

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.

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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.

The methods of enterprise income tax declaration for small-scale taxpayers are as follows:

1. Small-scale taxpayers shall declare VAT on a quarterly basis, and the main statements are: tax returns of small-scale taxpayers, supplementary materials for VAT declaration, balance sheet and income statement;

2. Small-scale taxpayers shall declare their enterprise income tax on a quarterly basis, and make final settlement at the end of each year, which can be verified and collected in the form of verification, so as to reduce the number of statements submitted, and only need to submit the "Enterprise Income Tax Verification and Collection Declaration". Small-scale taxpayers submit VAT declaration materials, mainly including financial statements and small-scale VAT taxpayer tax returns, which are waiting for acceptance and review after submission, and can be completed on the spot after passing. Small-scale taxpayers submit income tax declaration materials, mainly including financial statements, enterprise income tax returns or foreign investment and foreign enterprise income tax quarterly tax returns, and approved and collected enterprise income tax returns, which are submitted and awaited for acceptance and review, and can be completed on the spot after passing.

Legal basisArticle 22 of the Provisional Regulations of the People's Republic of China on Value-Added Tax.

Where to pay VAT:

1) Fixed business owners shall declare and pay taxes to the competent tax authorities where their institutions are located. If the head office and branch offices are not in the same county (city), they shall declare and pay taxes to the competent tax authorities of their respective locations; With the approval of the competent financial and taxation authorities or the financial and taxation authorities authorized by them, the head office may make a summary declaration and tax payment to the competent tax authority where the head office is located.

2) When a fixed business household sells goods or services in another county (city), it shall report to the in-charge taxation authority where its institution is located, and declare and pay taxes to the in-charge taxation authority where its institution is located; If it fails to report, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur; If the tax is not declared to the in-charge taxation authority of the place where the sale or service is performed, the in-charge taxation authority of the place where the machine is cultivated shall make up the tax.

3) When a non-fixed business household sells goods or services, it shall declare and pay taxes to the in-charge taxation authority of the place where the sales or services occur; If the taxpayer fails to declare and pay taxes to the in-charge taxation authority of the place where the sales or labor services occur, the in-charge taxation authority of the place where the institution is located or the place of residence shall make up the tax.

4) Imported goods shall be declared and paid to the customs at the place of customs declaration.

The withholding agent shall declare and pay the tax withheld by it to the in-charge tax authority of the place where its institution is located or where it resides.

How to declare the annual income tax report of small-scale enterprises, many bosses of small-scale enterprises do not know how to declare enterprise income tax, and they do not know how to ask, and some bosses dare not ask for the sake of face.

In order to correctly grasp the characteristics of the annual report declaration of enterprise income tax and successfully submit the declaration as scheduled, 1. First of all, we must understand the relevant policies of tax payment, including a series of tax policies such as allowable pre-tax deduction items, amounts, and proportions.

2. Master the outline relationship of the report, fill in the attached table first and then fill in the main form, and start from the basic table.

3. After the basic table and the attached table are filled in clearly, check the main table and see the corresponding to the attached table and the main table. Whether the data is correct, fill in other data other than the attached table, and then save the declaration.

1. Enterprise income tax declaration process:

1. The national and local tax of the place where you enter**.

2. Click on the annual declaration of the company's income and closed tax.

3. Export the electronic file template of the annual report of enterprise income tax.

4. Fill in according to the report of final settlement.

5. After filling in, you can import the electronic file into the declaration.

2. The detailed operation is as follows:

1. The income statement is filled in according to the cumulative number of items in the income statement this year, and if there is no operating income and investment income, fill in all 0

2. Fill in the cost and expense schedule, that is, the quick calendar can be imitated, and the non-operating expenses should be separated, and filled in according to the actual situation.

3. The tax adjustment item table is very important, fill in according to the accounts one by one, refer to the interim regulations of the income tax law, and increase if it needs to be increased. If you don't need to, fill it out truthfully. If you have to fill in the following schedule first, you should fill in the attached table first.

4. Detailed statement of enterprise income tax loss compensation.

5. If you don't have a tax preferential item, the front is 0, just fill in the number of employees, total assets and industry.

6. The foreign income tax credit is basically 0

7. The tax adjustment form for assets measured at fair value is basically 0

8. If there is an adjustment table for advertising expenses and business promotion expenses, it will be filled in according to the actual situation, and if not, it will be 0

9. Depreciation and amortization should pay attention to the depreciation period should not be lower than the requirements of the tax law, otherwise it will be increased, and the fixed assets should be classified and then filled in the table.

10. The other ** is not very important, I basically fill it in carefully with 0.

Small-scale enterprise income tax declaration process:

Taxpayers who choose the online filing method can apply for judgment tax through the IRS**, and submit the paper declaration materials to the tax authorities and pay the tax in advance; Small-scale taxpayers who choose the manual declaration method of Hongchong jujube can go to the tax service hall to obtain or log in to the **** "VAT tax return form (applicable to small-scale taxpayers)" to fill in and affix the official seal, submit it to the tax service hall, and prepay the tax.

Small-scale taxpayers need to declare enterprise income tax between the 1st and 15th of the following month of each quarter, and the annual declaration is made from January to the end of May of the following year.

The steps for small-scale taxpayers to file corporate income tax returns are as follows:

1. Enter the electronic tax bureau, and then click on tax declaration and payment, and there is a zero VAT declaration in it;

2. After clicking in, you can see the period to which you belong, click on a window comparison, and click to continue to declare in the case of zero declaration.

3. After the comparison is passed, click to send the declaration, and you can see that the declaration has been successful after 5 seconds;

4. There is a declaration result query on the home page, and you can find it in ** after the tax declaration is paid, and it is good to enter the period;

5. After the VAT is declared, there is a surcharge to remember to declare, and the declaration can also be found in the local taxation bureau if the declaration is successful.

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

Article 3. The establishment and collection of taxes, the suspension of taxation, tax reduction, tax exemption, tax refund, and tax payment shall be implemented in accordance with the provisions of the law, and the provisions of the law shall be implemented in accordance with the provisions of the administrative regulations formulated by the law. 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.

1. Prepare the materials for VAT declaration, including: small-scale taxpayer tax returns, balance sheets, attached materials to VAT tax returns, profit and loss statements, VAT reduction and exemption declaration schedules, and a list of deduction items for immovable property and intangible assets.

2. Taxpayers log in to the VAT invoice management system to copy taxes during the levy period, and copy the report through the tax department or through the Internet, and then upload the invoice data of the previous month to the tax authorities.

3. For tax declaration, log in to the ** of the tax bureau, declare in the online tax office, and fill in the declaration form applicable to small-scale taxpayers and submit it. If small-scale taxpayers encounter a situation of zero turnover, they can also make a zero declaration, and the data in the declaration report can be filled in with 0. After the online declaration is successful, the tax will be withheld through the tax-bank network.

4. Finally, the taxpayer can return to the invoicing system to clear and unlock the VAT management system.

Individual Income Tax Law of the People's Republic of China

Article 1 Individuals who have a domicile in China, or who have no domicile but have resided in China for one year, shall pay individual income tax in accordance with the provisions of this Law on income derived from within and outside China;

Article 8 For individual income tax, the income earner shall be the taxpayer, and the unit or individual that pays the income shall be the withholding agent. According to the above provisions, as long as small-scale taxpayers pay the taxable income of individual income tax, they will become withholding agents and have the obligation to withhold and pay the income tax of individual income tax.

As long as the salary data exceeds 5,000 yuan when declaring individual income tax, then both small-scale taxpayers and general taxpayers must pay individual income tax blindly. The consequences of not filing individual income tax are:1

If the individual income tax payment is not zero, it is necessary to accept the penalty of the local authority. 2.If the tax paid on personal income is zero, it is sufficient to make a supplementary declaration.

The corporate income tax has nothing to do with whether it is small-scale, and how to calculate and improve it will be levied according to the audit, that is, it will be taxed at a rate of 25%; If the accounting is not sound, it shall be levied at a fixed rate, that is, regardless of profit or loss, the income shall be multiplied by the taxable income rate of a single industry, and then multiplied by the tax rate to calculate the income tax payable.

Basic process.

1. Fill in the relevant tax application**: When filing a tax return, it is generally necessary to fill in the relevant tax return, so the first process of the enterprise income tax declaration process is to fill in the relevant tax declaration reasonably**. There are certain requirements when filling in, and the relevant tax returns must be filled out reasonably according to the requirements, which is a legal behavior.

Basic process.

Second, send the relevant ** to the tax department for review: when the enterprise income tax declaration is completed, the relevant tax declaration ** needs to be sent to the relevant tax department for review, and only after the basic audit can be reasonably taxed. Therefore, this first process is also a must-pay attention.

Basic process.

3. Start to pay taxes reasonably according to the relevant requirements: After the basic audit of the tax department is passed, the enterprise will be notified, and then the enterprise needs to pay the enterprise income tax to the relevant department in accordance with the law. When paying, it is generally in accordance with the basic tax declaration ** to fill in the data to pay, in the payment of resolutely can not be blindly paid, must be carefully paid, in this case will be more reasonable. Questions.

The enterprise income tax of small-scale taxpayers shall fill in the declaration materials submitted by the taxpayers through the tax declaration system, and the declaration shall be accepted and reviewed by the tax bureau. If a non-resident enterprise establishes a mobile structure or place in China, it shall pay enterprise income tax on the income obtained by the institution or place established by it in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by it. If a non-resident enterprise has not set up an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

Enterprise Income Tax Law of the People's Republic of China

Article 10. In calculating taxable income, the following expenses are not deductible:

1) Dividends, bonuses and other equity investment income paid to investors;

2) Enterprise income tax;

3) Tax late fees;

4) Fines, fines and losses of confiscated property;

5) Donation expenditures other than those provided for in Article 9 of this Law;

6) Sponsorship expenditures;

7) Unapproved reserve expenditures;

8) Other expenses unrelated to the acquisition of income.