What taxes are included in the local tax comprehensive tax return

There is no essential difference between the tax declaration of national tax and local tax, both belong to tax declaration, in layman's terms: you have to report to others if you give him money. It's just that there is a difference in the ** declared, and there is a difference in the type of tax declared.

The national tax declaration is: VAT, new corporate income tax, customs duties, etc. The land tax declaration is:

Business tax and additional tax, old enterprise income tax, real estate tax and other local taxes.

If it is a self-employed business, both the national tax and the local tax shall be assessed according to the business scope, the region, the size of the business premises, the number of employees and other parameters to verify the monthly tax payable. National tax to pay value-added tax, local tax to urban construction tax, education surcharge, local education surcharge, personal income tax, real estate tax, land use tax, etc. Usually, when filing taxes, you can sign an online declaration agreement with the national tax and local tax respectively, and open a tax deduction account in the bank, as long as there is money in the account, the national tax and local tax can deduct taxes from the account every month, and there is no need to pay at the tax hall.

Of course, you can also pay it every month, but it is more troublesome. ）

If a company is established, then it is necessary to file a tax return with the national or local tax on a monthly basis according to the company's business situation. In the beginning, the tax administrator will tell you what statements to file every month and how to file your taxes. The national tax generally includes value-added tax and enterprise income tax, and the local tax includes urban construction tax, education surcharge, local education surcharge, individual income tax (withholding) and real estate tax (generally quarterly), land use tax (generally quarterly), stamp duty (purchase and sale contracts are monthly, transportation contracts (at any time, monthly reports at any time), loan contracts (if there are any, if there is none), account books on an annual basis, and the capital account book (the first time there is paid-in capital, and the subsequent capital reserve is increased at any time and declared at any time), etc. You can also sign an online declaration agreement and use your account to deduct taxes.

Stamp duty, urban construction tax, river management fee, education surcharge, local education surcharge, employment security fund for the disabled, trade union funds.

Every business is different. If you are a pure local tax enterprise, you will report it in the local tax morning report

It is mainly attached to urban construction and other additions with value-added tax.

Business tax and additional urban construction and other surcharges.

stamp duty, etc.

Local tax generally refers to local tax. Whether your business is a small-scale taxpayer or a general taxpayer, filing taxes is an essential skill for accountants. Today, Deep Space Network will explain in detail the declaration process of local tax-related taxes.

The types of taxes declared in the local tax are: business tax, individual income tax, vehicle and vessel use fees, resource tax, urban land use tax, real estate tax, cultivated land occupation tax, land value-added tax, vehicle and vessel tax, stamp duty, deed tax, and urban maintenance and construction tax.

Relevant tax declaration process.

1) Business tax declaration.

The business tax is payable every month and is calculated by multiplying the business income by the applicable tax rate, and this business income cannot be deducted from the cost! Before the 15th of each month, do you need 2 copies of paper documents and 2 copies of the declaration form to declare and pay in the local tax hall?

2) Three tax declarations.

The three taxes refer to the urban maintenance and construction tax, the local education surcharge, and the education surcharge, which must be paid as long as there are one or more of the three taxes of value-added tax, business tax, and consumption tax, and they are also declared in the land tax declaration form and declared and paid before the 15th of each month.

3) Stamp duty declaration.

Stamp duty is the company's business, sign a contract with other people and purchase financial books, etc., stamp duty must be paid, stamp duty is paid, and stamp duty activities will not be paid every month, but every company is to set up financial books, so it is necessary to pay every year! If there is a relevant activity, self-declare, and submit 2 copies of the local tax return form to the hall to pay the tax.

4) Land use tax declaration.

The land use tax is paid every year, which can be declared twice in the first half of the year and the second half of the year, or it can be paid in one lump sum for the whole year, generally in June and December; Where the area occupied by land is multiplied by the applicable tax amount to calculate the amount of tax payable, it shall be paid by cities at or above the county level. Filing in duplicate is sufficient to submit the form to the tax office for tax payment.

5) Property tax declaration.

There are two ways to declare real estate tax: one is ad valorem and the other is levied on rent;

Ad valorem taxation is the use of real estate property rights belong to the company or have the right to control the real estate, the tax payable is equal to the residual value of the real estate multiplied by 12%, after the calculation of the tax payable in June and December each year, the tax is declared and paid, paid every year, can be paid in the first half of the year and the second half of the year, or a single payment. Two copies of the return can be submitted to the tax office to pay the tax.

6) Individual income tax return.

There are two ways to refer to the real estate tax declaration: one is ad valorem taxation and the other is taxation from rent;

Ad valorem taxation is the use of real estate property rights belong to the company or have the right to control the real estate, the tax payable is equal to the residual value of the real estate multiplied by 12%, after the calculation of the tax payable in June and December each year, the tax is declared and paid, paid every year, can be paid in the first half of the year and the second half of the year, or a single payment. Two copies of the return can be submitted to the tax office to pay the tax.

7) Other tax declarations.

Other taxes are also similar, and you can consult the company's tax supervisor or tax hall staff for specific situations.

Common comprehensive tax declaration and payment items for enterprises include but are not limited to the following:

1. Value-added tax: In accordance with national regulations, enterprises shall declare and pay value-added tax on sales and input tax. This is one of the most common tax items for businesses.

2. Enterprise income tax: Enterprises declare and pay enterprise income tax according to the actual profits. Specific income tax rates and calculations may vary by region and type of business.

3. Urban maintenance and construction tax and education surcharge: These are two additional taxes levied on the basis of value-added tax, and enterprises need to pay the corresponding amount to the tax authorities according to the prescribed tax rate.

4. Business tax (replaced by value-added tax): In some regions and industries, business tax is still applicable. According to the actual business situation, the enterprise shall declare and pay the corresponding business tax.

5. Social insurance premiums and provident fund: Enterprises need to pay social insurance premiums and provident fund for employees, including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance.

6. Stamp duty: According to different transaction behaviors and contract types, enterprises need to declare and pay the corresponding stamp duty.

6. Specific industries and special taxes: According to different industries and business activities, enterprises may also need to declare and pay specific taxes, such as real estate tax, vehicle and vessel tax, etc.

Tax declaration is a legal procedure for taxpayers and withholding agents to make written declarations to the tax authorities in order to fulfill their tax obligations. The main categories of tax return are as follows:

1.Normal declaration: It refers to the taxpayer's tax declaration of each tax within the declaration period stipulated in the tax law.

2.Abnormal declaration:

1) Retroactive payment of tax arrears. The first is the application for tax payment during the deferred payment period: it refers to the provision of relevant information when the tax payment is deferred after the approval of the tax authorities.

The second is the application for making up the tax arrears: the application for making up the arrears refers to the provision of relevant information when the unpaid tax in the current period is paid after the declaration period.

2) Late declaration: refers to the declaration of the tax payable for the current period after exceeding the prescribed declaration period.

3) Check the back tax.

4) Assess back taxes.

5) Administrative penalties.

6) Self-inspection and tax payment.

Legal analysis: tax declaration refers to the legal act of taxpayers submitting written reports on tax matters to the tax authorities in accordance with the time limit and content stipulated in the tax law, which is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities. Paying taxes is the obligation of every citizen, so it should be fulfilled by the citizens on their own initiative, and the taxpayers to declare and pay taxes are actually two links, one is to tell the tax authorities "how much tax to pay", which is "declaration", and the other is to tell the tax authorities "I have come to pay", this link is "payment".

The tax declaration process is for the taxpayer to calculate how much he should pay, and then pay to the tax authority, which is to highlight the characteristic of "taxpayers automatically fulfill their legal obligations" and to test the integrity of taxpayers. Tax returns are obligation, and so is paying taxes. In most cases, the two are carried out simultaneously, so it is often felt that it is enough to pay the tax and there is no need to file a tax return.

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

Article 25 Taxpayers shall, in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the taxation authorities in accordance with the provisions of laws and administrative regulations, truthfully handle tax returns, and submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs.

The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax reports for withholding and remitting, collecting and remitting, or by mail, data messages or other means in accordance with the regulations.

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations.

The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

If you want to set up a company or open a store, in accordance with the provisions of the law, each company establishment personnel or store owner must make regular tax declarations, which cannot be withheld, and the specific functions are as follows: What is the use of tax declaration: 1. The law stipulates that individual income tax is to be the taxpayer to verify the loss, and the unit or individual who pays the income is the withholding agent.

The withholding agent shall handle the full withholding declaration of all employees in accordance with the provisions of the state. That is to say, the company is responsible for withholding and paying individual income tax, and handling the full withholding declaration for all employees. Therefore, it is usually not necessary to declare yourself.

2. The Individual Income Tax Law stipulates that if the personal income exceeds the specified amount (more than 120,000 yuan), and the income from wages and salaries is obtained in more than two places or there is no withholding agent, as well as other circumstances specified in the law, the taxpayer shall file a tax declaration in accordance with the provisions of the state. If you have any of the above, you must declare it yourself.

Citizens shall pay taxes in accordance with the law.

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers must, in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations, determine the time limit for filing the declaration of the change of mind, the content of the declaration, truthfully handle the tax declaration, and submit the tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to the actual needs. The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

The tax declaration of individual income tax has the following purposes: to show that the individual has fulfilled the obligation to file the tax declaration in accordance with the law; It is beneficial for the tax authorities to check the taxable amount of the parties in a timely manner; Timely collection of individual income tax; It ensures the country's fiscal revenue on the one hand**, etc.

Article 13 of the Individual Income Tax Law of the People's Republic of China If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the month following the month in which the income is obtained, and pay the tax. If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax payment from the tax bureau, the taxpayer shall pay the tax before June 30 of the year following the year in which the income is obtained; If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit. Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Where a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, or the withholding agent fails to submit the tax withholding and remitting, collection and remittance report form and relevant materials to the tax authorities within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within a time limit and may impose a fine of not more than RMB 2,000; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.