How to file quarterly income tax online

Your filling method should be accurate, the following income tax amount is automatically generated, as for the income tax discount of 5% for small and low-profit enterprises, it is necessary for the enterprise to fill in the number by itself, first fill in the number on the preferential policy table, and then see if your income, cost, profit three important numbers are filled in accurately.

The general process is as follows:

2. The online declaration system will automatically update the report that needs to be reported, you can print the empty form first, fill it out by yourself and then fill it out online. When filling in online, the report will automatically review whether the collusion relationship is correct. Note that after completing the form, do not submit it directly.

You need to ask the supervisor if he wants to review the paper report first. After the supervisor has passed the review, it will be uploaded through the online declaration system. Loss-making parties may be required to provide an audit report.

3. If you make a profit, the online declaration system will automatically generate a payment statement.

4. If your company has signed a tripartite agreement, the bank will automatically transfer the payment after generating the payment statement online. If you do not sign a tripartite agreement, you can pay the tax at any bank with the submission number on the payment form in cash.

In fact, only the total amount of operating income, operating costs and profits needs to be filled in for the declaration, and the amount of income tax payable is automatically calculated. If there are discounts and deductions, you should fill in them by yourself, and pay attention to see if there is anything to fill in. In general, only these three lines can be filled in with data.

You should fill in the detailed list of preferential policies first, and the tax rate may not be 25%. Try to see if 20% 15% is okay.

Legal analysis: 1. The deadline for quarterly corporate income tax reporting is 24 o'clock on the last day; 2. The quarterly report of enterprise income tax is April of each year (the first quarter of the declaration (the second quarter of the declaration of the third quarter) and the January of the following year (the fourth quarter) of the enterprise income tax annual report declaration time is January 1 - May 31 (the declaration of the previous year).

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 the tax revenue of the State, 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 that are falsely levied by the taxation authorities in accordance with the law.

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 grants the right to watch, it 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.

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.

First, the front. 1. Open the individual income tax and log in, click on the tax;

2. Click on the annual reconciliation of comprehensive income in the tax interface;

3. In the selection of the declaration year, select 2022;

4. Click Submit Declaration at the bottom right.

2. Analysis. Individual income tax is a general term for the legal norms that regulate the social relations between the tax authorities and natural persons in the process of collecting and managing individual income tax. Individual income tax is an income tax levied by the state on the income of its citizens, individuals residing in its own country, and the income of overseas individuals in its own country.

In some countries, personal income tax is the main type of tax, accounting for a large proportion of fiscal revenue, and also has a greater impact on the economy.

3. Relevant Laws.

The Individual Income Tax Law of the People's Republic of China stipulates that the withholding agent shall pay the tax withheld or withheld every month or each time to the state treasury within 15 days of the following month, and submit the withholding individual income tax return to the tax authorities. The tax payable on wages and salaries shall be calculated and levied on a monthly basis, and shall be paid into the state treasury by the withholding agent or taxpayer within 15 days of the following month, and the tax return shall be submitted to the tax authorities.

4. What are the consequences of not filing individual income tax?

The consequence of non-declaration of individual income tax is that if a taxpayer or withholding agent fails to pay the tax within the prescribed time limit, or underpays the tax payable, and fails to pay it within the time limit, the tax authorities may, in addition to taking compulsory enforcement measures, impose a fine of not less than 50% but not more than five times the amount of the fine for failing to pay or underpaying the tax in accordance with the provisions of the law.

Quarterly Income Tax Filing Process:The first step is to log in to the e-tax bureau, select "I want to do tax" in the e-tax, and then click "Tax declaration and payment" to enter the declaration interface.

The second step is to select "Corporate Income Tax."

Monthly and quarterly report)" corresponding to "fill in the declaration form";

The third step is to enter the Punzen Shen Chong Rolling Newspaper interface, and the fourth step is to select the above "prepayment type" and "enterprise type" according to the actual situation of the enterprise, usually the prepayment type is the first item "according to the actual profit", if the enterprise chooses the other two when reporting to the tax bureau, it can be selected according to the tax bureau for the record; The type of enterprise is usually "general enterprise", and the remaining two types of enterprise are suitable for enterprises with a head office.

The fifth step is to fill in the specific data of prepaid tax, 1. According to the financial report of the enterprise.

Data, fill in the operating income.

Refers to main business and other business income, excluding non-operating income.

Operating costs (main and other operating costs) and total profit.

2. Fill in the enterprise type according to the actual situation of the enterprise

3. If there are other matters, fill in, and if not, you do not need to fill in.

The fifth step is to check whether there is a tax exemption and fill in the tax exemption data, and the sixth step is to save the report directly after checking that it is correct, and make a declaration.

The seventh step is to get feedback, and the declaration is completed successfully.

Quarterly income tax declaration process:

1. Open the electronic declaration system of the State Administration of Taxation and Clearing to find the quarterly income tax return, 2. Fill in the data at the beginning and end of the asset period of the quarter, employees, 3. Fill in the income, cost, and total profit of Hongdan in the main table, these three data, take the cumulative number of the current year's income statement of the current month, and there is no logical relationship between the three.

4. If there is a profit, you can fill in the detailed list of income tax reduction and exemption according to the relevant requirements, and if there is a loss in the first five years, you can directly fill in the loss within the scope of the loss that can make up for the loss.

5. The income tax system automatically calculates it, checks it and saves it for reporting.

In the corporate income tax return, there are generally several main points to apply for jujube.

1. The total assets of the quarter, the total assets at the beginning of the period is the total assets at the end of the previous quarter of the balance sheet, and the ending data is filled in with the total assets of the asset table at the end of the last month of the current period.

2. Revenue and cost should be filled in according to the cumulative data of the current year in the income statement.

3. The total profit shall be filled in according to the cumulative data of the current income statement.

4. The system will automatically calculate the income tax of the current period, and if there is a loss in the early stage, it can also be made up.

5. After filling in the ratio, you can directly declare the stool to tremble.