How to file and pay taxes, and how to declare taxes

For general taxpayer companies, they need to make tax declarations and pay taxes after settling accounts.

Method steps.

1 7 Step by Step Reading.

After logging in, select and click [Business] on the left, the business process as shown in the figure will be displayed, read each step carefully, understand what each step does, explain the tax declaration in the tax declaration, and complete all the steps before Figure 6 again. [Copy Summary] [Deduction Certification], etc.

Click step 6 in the figure above, the system prompts whether to establish a new levy period, select [Yes], complete the new levy period, and enter the tax declaration business table, 4 7

Expand the menu bar on the left, fill in each report from top to bottom, and choose not to fill in the form, but choose whether to fill in according to the company's actual business.

In the tax declaration, the largest tax is generally value-added tax, with value-added tax as the main schedule to explain in detail, how to fill in, output and input. The output is a sales statement.

The input table is not explained, fill in according to the printed deduction statistics table, just fine, the above table is filled in after entering the main table to check, this table is an important table, related to whether the declaration is correct, and the input and output must be processed with the accounts, 7 7

When all the reports are filled in, click Save, and then the system will automatically prompt whether to upload the report, upload the report is to submit the tax declaration, click to confirm, wait for two or three minutes to query the declaration results, and the leader can submit the deduction after confirmation to complete the tax payment.

Tax filing and payment, are you an individual or a business? If you are an individual, you can pay individual income tax if you are an enterprise, then you have to find a special accountant to declare for you, to see if you are a general taxpayer, or a small-scale enterprise?

Declare individual income tax, enterprises can directly file online tax returns if they open online declarations, and enterprises that have not opened online declarations are divided into "floppy disk declaration" and "tabulation declaration", floppy disk declaration is to hail such as the branch tax bureau designated **** tax adjustment declaration software, and then enter the relevant individual tax declaration information as required, and send it to the soft rubber plate or disk, submitted to the tax bureau, **declaration is to manually fill in the individual income tax** submitted to the tax bureau. If you file online, you will file your tax directly from the software, and you will receive a declaration receipt and payment receipt later to prove that you have filed and paid the tax successfully, and the payment receipt can be used as the original voucher for accounting. If the tax is declared manually, the tax will be declared in the collection hall of the tax bureau, and the tax bureau will print out the tax payment voucher and record the receipt as the original voucher.

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, the taxpayer shall pay the tax before June 30 of the following 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. If an individual resident obtains income from outside China, he or she shall file a tax declaration and pay tax within 10 days from March 1 to June 10 of the following year in which the income is obtained.

If a non-resident individual obtains income from wages and salaries from two or more sources within the territory of China, he or she shall file a tax declaration within 15 days of the month following the month in which the income is obtained. If a taxpayer cancels his/her household registration in China due to emigrating abroad, he/she shall go through the tax liquidation before cancelling his/her household registration in China.

Legal analysis: tax declaration process: When taxpayers handle tax declarations, they should truthfully fill in the tax return form and submit the following relevant documents and materials according to different circumstances:

1. Financial accounting statements and explanatory materials;

2. Contracts, agreements and vouchers related to tax payment;

3. Electronic tax declaration information of tax control device;

4. Tax management certificate and tax payment certificate for out-of-town business activities;

5. Relevant certification documents issued by domestic or overseas notary institutions;

6. The main contents of the tax declaration or withholding and remitting, collection and remittance report form of taxpayers and withholding agents include: tax types, tax items, taxable items or tax items that should be withheld and remitted, collected and remitted, tax basis, deduction items and standards, applicable tax rates or unit tax amounts, tax refundable items and tax amounts, tax reduction and exemption items and tax amounts, tax payable amounts or tax amounts payable and withheld and remitted, collected and remitted, tax periods, deferred tax payments, tax arrears, late fees, etc.;

7. When handling the tax withholding and remitting, collection and remittance report, the withholding agent shall truthfully fill in the tax withholding and remitting, collection and remittance report form, and submit the legal vouchers of withholding and remitting, collecting and remitting tax and other relevant documents and materials stipulated by the tax authorities;

8. Other relevant documents and materials that the tax authorities stipulate shall be reported to the tax authorities.

Legal basis: Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection

Article 2 The Law on the Administration of Taxation and these Detailed Rules shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law. Where there are no provisions in the Tax Collection and Administration Law and these Detailed Rules, they shall be implemented in accordance with the provisions of other relevant tax laws and administrative regulations.

Article 3 The levy and suspension of taxation, as well as the reduction, exemption, refund, and back of taxes, shall be carried out in accordance with the provisions of the taxation laws and administrative regulations. The tax authorities have the right to refuse to implement decisions that contradict tax laws and administrative regulations, and to report to the higher tax authorities.

Article 4 The fifth brother of the Tax Administration Law and the tax authorities mentioned in these detailed rules refer to the Ministry of Finance and the State Administration of Taxation.

Tax declaration refers to the legal act of submitting written reports on relevant 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, and is also the main tax management information of tax authorities and an important system of tax administration. Next, we will introduce how to file a tax return.

Do accounting, and declare taxes after accounting settlement. The tax declaration must first declare the VAT, which is declared according to the accounting income statistics, and then confirm whether the VAT needs to be paid and whether the tax is correct.

Secondly, the additional tax is declared, and the additional tax is calculated according to the value-added tax.

Finally, the enterprise income tax is declared according to the declaration form, and the employee income tax is declared according to the salary table, and the information required for the declaration is as follows, the company's financial statements are wide and wide, and the bank statements include the invoice summary table, the collection summary table, the tax management certificate for business activities and the tax payment certificate in other places, and the customs value-added tax payment certificate.

If the taxpayer takes one month or one quarter as a tax period, and declares and pays taxes within 15 days from the due date, and the tax payment is 1 day, 3 days, 5 days, 10 days or 15 days as a tax period, the tax declaration shall be made within 5 days from the due date, and the tax payment shall be declared within 15 days from the 1st of the next month, and the tax amount of the previous month shall be settled.

Precautions for tax declaration, you need to copy the report before the declaration, and you need to write the card backwards after the declaration, the declaration summary, the national tax collection system, and the remote card clearing.

The average person's receipt needs to be checked for the comparison of income and ledger income in the certified receipt summary table, the comparison of VAT and additional tax, and the comparison of receipts and summary table.

First, there is no VAT liability for the pre-collected project payment.

Cai Shui 2016 No. 36 Annex 1: Article 45 of the Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax.

2) stipulates that if the taxpayer provides construction services in the form of advance payment, its tax liability shall be incurred on the day of receipt of the advance payment. However, in accordance with the provisions of Cai Shui [2017] No. 58 document, the construction enterprise only needs to pay VAT in advance when it receives the project payment from the construction unit or the general contractor, and no tax liability will be incurred for the time being. The reason for this revision is mainly due to the fact that the input tax has not yet been obtained when the project payment is received in advance, and the VAT will be paid in advance.

So, when exactly does an advance payment give rise to a tax liability?In the author's opinion, in the process of project construction, with the continuous confirmation and measurement of the project price by the construction unit or the general contractor, that is, the settlement of the project price, the taxpayer has reached the time of tax liability for taxable behavior and receipt of sales money, and the tax liability for the project money collected in advance has been generated one after another. Of course, if the construction enterprise issues a taxable construction service invoice to the construction unit or the general contractor when it receives the project payment in advance, then it meets the requirements of the tax liability time for the day of the invoice issuance, and the tax liability for the entire invoice amount will immediately arise.

Article 54 of the Enterprise Income Tax Law of the People's Republic of China provides that 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 prepay the 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.

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

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers must truthfully handle tax declarations in accordance with the provisions of laws and administrative regulations or the declaration deadline and declaration content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements, and other tax payment materials submitted 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.

The tax declaration operation is as follows:

1. To apply for online tax payment at the local taxation or the State Taxation Bureau, you need to apply for the business license of the unit, the basic bank account opening license, the organization certificate, the agent's ID card, the power of attorney, etc., and bring the official seal of the applicant unit, the seal of the legal person, and the financial seal.

2. After the application, three tripartite agreements need to be signed. That is, the applicant unit, the bank. Tripartite agreement between the Inland Revenue Department. After signing, each of the three parties shall keep a copy and archive it.

3. After the tripartite agreement is signed in triplicate, the tax bureau will open online tax payment for you, and will give you ** and password. Set the tax items and tax rates that the applicant needs to pay.

4. Under normal circumstances, you can log in to the local tax ** of the applicant unit on the same day to file a tax declaration.

Crude 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, and is the main source of tax management information of tax authorities and an important system of tax management.

The main contents of the tax declaration or withholding and remitting, collection and remittance report form of taxpayers and withholding agents include: tax types, tax items, taxable items or tax items that should be withheld and remitted, collected and remitted, applicable tax rates or tax amounts of units with letters, tax calculation basis, deduction items and standards, tax payable or tax payable or withheld and remitted, tax collected and remitted, tax period, etc.

Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the declaration period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the occurrence of statutory tax obligations.

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

Article 32 Where a taxpayer has no tax payable within the tax payment period, he or she shall also file a tax return in accordance with the regulations.

If a taxpayer enjoys tax reduction or exemption treatment, he or she shall file a tax declaration in accordance with the provisions during the tax reduction or exemption period.

1. Direct declaration (door-to-door declaration): refers to the submission of tax returns and other relevant tax declaration materials by taxpayers and withholding agents to the tax authorities during the statutory tax collection period;

2. Postal declaration: refers to the way in which taxpayers and withholding agents approved by the tax authorities use the special envelope for tax declaration express mail specified by the unified regulations, go through the delivery procedures through the postal department, and obtain a receipt from the postal department as the declaration voucher;

3. Data message declaration (electronic declaration): refers to the tax declaration handled by taxpayers approved by the tax authorities and lenient through voice, electronic data interchange and network transmission. If the tax office uses electronic means to handle tax returns, it shall keep the relevant materials in accordance with the time limit and requirements prescribed by the tax authorities, and submit them to the in-charge tax authorities in writing on a regular basis;

4. Simple declaration: refers to a declaration method for taxpayers who implement regular quotas, with the approval of the tax authorities, by replacing the declaration with tax payment vouchers or simplifying the levy period;

5. Other methods: refers to the taxpayers and withholding agents who apply for tax declaration or submit withholding and remitting, collection and remittance reports to the tax authorities by means other than direct handling, mail handling or data messages.