Only the local tax is not the identification form of the new enterprise income tax collection author

The most important thing depends on whether the corporate income tax of your head office is paid in the national tax or the local tax!

You can consult the head office finance directly!

There is a small mistake upstairs: the scope of management of local tax is larger than that of national tax, and under normal circumstances, the taxpayers of national tax management must be in charge of local tax, and the taxpayers of local tax management are not necessarily in charge of national tax!

To give you a reference:

Definition of the scope of enterprise income tax collection and administration.

1. Original Definition:

Guo Shui Fa No. 23 Notice of the State Administration of Taxation on the Scope of Collection and Administration of Enterprise Income Tax

Scope of collection and administration of local tax: local enterprise income tax (including local state-owned, collective, and private enterprises) and "late payment" income.

Scope of collection and administration of national tax: **Enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, income tax paid by the Ministry of Railways, enterprise income tax of offshore oil, income tax of financial and insurance enterprises.

Second, the first adjustment.

Guo Shui Fa No. 37 Notice of the State Administration of Taxation on Several Specific Issues Concerning the Adjustment of the Scope of Tax Collection and Administration of the State Administration of Taxation and Local Taxation Bureaus

Income tax on foreign-invested enterprises and foreign enterprises, including 3% local income tax; **The State Administration of Taxation is responsible for the collection and management of income tax for joint ventures and joint-stock enterprises formed with local enterprises and institutions.

3. Second adjustment: (implementation period: January 1, 2002 to January 8, 2006).

Guo Shui Fa No. 8 Notice of the State Administration of Taxation on the Scope of Tax Collection and Administration after the Reform of the Income Tax Revenue Sharing System

Fourth, the third adjustment: (implementation period: January 9, 2006 to December 31, 2008).

Cai Shui No. 1 Notice of the Ministry of Finance and the State Administration of Taxation on the Identification Standards for Newly Established Enterprises Enjoying Preferential Policies for Enterprise Income Tax

Guo Shui Fa No. 103 "Supplementary Notice of the State Administration of Taxation on Issues Concerning the Implementation of the Standards for the Recognition of Newly Established Enterprises Paying Enterprise Income Tax".

5. The fourth adjustment (implementation period: from January 1, 2009).

Guo Shui Fa No. 120 Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Scope of Collection and Administration of New Enterprise Income Tax

It shouldn't be possible for a new business to have only land tax, right? VAT ** paid?

1. Information to be provided for the appraisal form of enterprise income tax verification:

Enterprise Income Tax Verification and Collection Appraisal Form

2. According to Article 10 of the Notice of the State Administration of Taxation on Printing and Distributing the Measures for the Verification and Collection of Enterprise Income Tax (for Trial Implementation) (GSF 2008 No. 30), the in-charge taxation authorities shall promptly deliver the Appraisal Form for the Verification and Collection of Enterprise Income Tax to the taxpayers (the sample is attached), and complete the appraisal of the enterprise income tax in a timely manner. The specific procedure is as follows:

1) Taxpayers shall, within 10 working days after receiving the "Enterprise Income Tax Verification and Collection Appraisal Form", fill in the form and submit it to the in-charge tax authorities. The "Enterprise Income Tax Verification and Collection Appraisal Form" shall be in triplicate, with one copy each executed by the in-charge tax authority and the county tax authority, and the other copy delivered to the taxpayer for execution. The in-charge taxation authorities may also appropriately increase the joint reserve according to the actual work needs.

2) The in-charge taxation authorities shall, within 20 working days after accepting the "Enterprise Income Tax Verification and Collection Appraisal Form", review and verify them by category, put forward appraisal opinions, and report to the county taxation authorities for review and identification.

3) The county taxation authorities shall complete the review and identification within 30 working days after receiving the "Enterprise Income Tax Verification and Collection Appraisal Form".

If a taxpayer fails to fill in and submit it within the prescribed time limit after receiving the Enterprise Income Tax Verification and Collection Appraisal Form, the tax authorities shall treat it as if the taxpayer has submitted it and shall review and confirm it in accordance with the above procedures.

For the financial statements of the previous year, it is best to bring your detailed account of costs and expenses, and you can use the figures in the account when filling in the form.

The account books are well set up, the income is quite good, the costs are good, the account books and vouchers are well kept, and the tax obligations are fulfilled very well.

The account book setting is "sound".

The total income situation is "correct".

The preservation of account books and vouchers is "sound".

The performance of tax obligations** is "correct".

You are an approved collection enterprise, this is the basic situation of the enterprise, just fill it in according to it.

That's right, according to your actual situation.

There are two ways to collect enterprise income tax, one is audit collection and the other is verification collection.

1. Audit collection: It is calculated and paid according to the applicable tax rate according to the "actual profit amount", and the actual profit amount = total profit - the amount of losses to be made up in previous years - non-taxable income - tax-exempt income. Where:

Total profit = operating income - operating costs - business taxes and surcharges - administrative expenses - selling expenses - financial expenses + other business profits + non-operating income and expenditure + investment income.

2. Verified collection: It is calculated and paid according to the sales (business) income * verified income rate * applicable tax rate. Where:

Sales (business) income includes: taxable sales, other business income and deemed sales, and the approved income rate is set by the competent tax authorities in advance according to different industries (the general range is between 5% and 30%, but the specific income rate of your company should be calculated according to the income rate determined by the competent tax authorities, and the applicable tax rate of 25% is not applicable to the 20% tax rate). ）。

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.

Turnover taxes include value-added tax, business tax, consumption tax, customs duties, etc.

The total income of the previous year includes the main business income, other business income, etc., and the total costs and expenses of the previous year include the main business cost, other business costs, etc.

1. Account book setting: general ledger, bank journal, cash journal, three-column detailed ledger, and expense ledger.

2. Accounting of total income: can be accurately accounted for (or underreported income) 3. Cost accounting: can not be accurately calculated.

4. Preservation of account books and vouchers: complete preservation.

5. Tax obligations must be paid: monthly fulfillment on time.

Approved collection is applicable to enterprises with unsound cost accounting, and if the total income accounting situation cannot be accurately calculated, it means that you may have omitted to report income to be checked.

There are two ways to collect enterprise income tax: audit collection and verification collection.

If the main business income is more than 3 million, you can apply for audit and collection.

It depends on what your company qualifies. To give you our company's appraisal form, it belongs to the audit collection method.

You can ask the steward what your method is, just fill out this form. **If you can't see clearly, just save it to your computer.

refers to the computer number, which is required to be 15 digits (if the computer number is only 9 digits, it is necessary to add 6 digits of the number of the competent tax bureau in front, that is, the first 6 digits of the taxpayer identification number).

Taxpayers** (company tax number), name, business scope, etc. should be filled in according to the actual situation of the company. What kind of accounting system to use: accounting system for small enterprises, item 3 of the project (whether the cost and expenses are accurately calculated, fill in no), application collection method:

Approved levy and stamped with the company's official seal.

The form is a new enterprise in the tax bureau registration within three months to fill in, after verification by the tax authorities to determine the collection method of the enterprise, that is, audit collection (normal accounting of the enterprise) or fixed amount collection (can not accurately account for financial enterprises, etc.), in the follow-up management, before March each year to refill this form, by the enterprise self-report situation, the tax authorities to all enterprises to re-examine whether the collection method of the previous year is in line with the current situation of the enterprise, does not meet the re-determination of the collection method. In principle, it cannot be changed within one year after it is determined, but if the audit collection enterprise does not meet the requirements, it will be converted to the approved collection in the month when it is found.

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units. The range of taxpayers is larger than corporate income tax. Enterprise income tax payers refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following 6 categories:

1) state-owned enterprises;

2) collective enterprises;

3) private enterprises;

4) Associates;

5) Joint-stock enterprises;

6) Other organizations with production and business income and other income. The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends and dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

Zero declaration of national tax means that you do not need to pay VAT, that is, your enterprise has no sales revenue.

How to fill in the zero declaration of national tax:

Income of the previous year Fill in the main business income of the unit.

Previous Year's Cost Fill in the unit's cost of main business.

If it is a zero declaration of national tax, it does not need to pay VAT, that is, your company has no sales revenue. In the previous year's income and previous year's costs, you should fill in your main business income and main business cost.

If you fill in 0, it means that your unit has no income, is it possible?