Regarding the issue of tax declaration, friends who know help and are in a hurry

If the labor service company is a small-scale taxpayer, it is exempt from VAT if it does not exceed 300,000 yuan per quarter. 300,000 yuan is the labor cost, your unit has the obligation to withhold and pay individual income tax, and you need to enter everyone's identity information into the individual income tax declaration system to declare individual income tax when filing individual income tax.

There are two types of business tax paid for individual rental housing:

One is the rental housing business tax: 3 is calculated and paid at half the rate of 3.

One is the rental non-housing business tax: calculated and paid at 5% of the rental income.

Taxes payable on individual rental housing:

According to the Finance and Taxation 2008 Document No. 24:

1. Property tax: 4% of rental income.

2. Business tax: 3 The tax rate is reduced by half to calculate and pay.

3. Urban maintenance and construction tax and education surcharge: 10% of the business tax amount is calculated and paid.

4. Individual income tax: Individual income tax is levied at a rate of 10 on the income obtained by individuals from renting out housing. If the income from property lease does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5. Exemption from urban land use tax.

6. Exemption from stamp duty.

Individuals renting out non-housing (shops, offices, etc.) are subject to the following taxes:

1. Property tax: 12% of rental income.

2. Business tax: 5% of the rental income is calculated and paid.

3. Urban maintenance and construction tax and education surcharge: 10% of the business tax amount is calculated and paid.

4. Individual income tax: according to the income from property leasing, if the income does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income, and the tax rate is 20%.

5. Stamp duty: according to the property lease contract, according to the lease amount of one thousandth of the decal. If the tax amount is less than 1 yuan, it will be decaled at 1 yuan.

This specialization is classified by the economic and financial classification expert Wang.

Categories: Business Banking >> Finance & Tax.

Problem description: I would like to ask specific things about filing my taxes:

1.When to file national tax and when to file local tax? Do you have to report it every month?

2.I heard that the tax department also has a special officer? What kind of tax do you need to find a special administrator, and what do you do with him?

3.Some people say that asking the steward will quickly understand, but I don't understand at all, what should I ask?

4.I heard that for example, I took something to file a tax return, and said that there was an error in the data and called it back, what do you think of this data? (I just have to deliver something, but I have to understand what's wrong with the data?)

5.The last question, what do you do at the tax office, and what can you do at the tax office?

Thank you!!

Analysis: Are you a small-scale taxpayer or a general taxpayer?

The words of the general taxpayer.

1.The national tax is generally filed on the 1st-10th of each month, and the tax must be filed every month, even if there is no sale, you must file zero tax return on time.

2.The tax bureau is divided into sub-districts for the management of the enterprises under it, and every certain number of enterprises is assigned to a special administrator to manage, and the daily tax affairs are communicated by the special manager and the enterprise. If the enterprise does not understand any relevant tax issues, it is generally to consult with the special manager, and if the tax bureau has any policy tasks and questions about the enterprise, the special manager will also come to the enterprise.

3.General tax matters and financial matters are closely related, in other words, the general tax bureau to deal with tax matters are the accounting personnel of the enterprise, and most of the financial matters involved are tax declarations, so if you are not an accountant, some things will definitely not be very understanding.

In addition, the special manager is also responsible and irresponsible, and the responsible financial knowledge and tax workflow are very clear, so you can understand it when you ask, and if you ask it, you don't know it, and you can't understand it.

4.Oh, the answer to this question is the same as above, I estimate that most of you are not an accountant, and if the natural tax declaration data is not right, you can only get it back, if it is an accountant, you will naturally understand. For tax returns, you should go to your company's accountant, or you should study accounting.

5.Does your company have to go to the tax office again? Oh, whether you go to the tax office or the tax office, of course, you are going to deal with tax declaration and tax related matters, heh.

What is the reason for the successful declaration of individual income tax but the failure to declare?

Recently, I received some feedback from some friends in the background that the individual income tax was successfully declared, but I logged in to the system again and found that the page showed "not declared", what is the reason? How to fix it? Let's take a look.

Individual income tax returnsSuccess or show the reason for not declaring:

1. Due to the unclear description of the operation manual of the IIT system upgrade, the operation error will lead to your declaration failure. You can contact the competent tax office to solve the problem.

2. The server is busy, and the system can't respond, resulting in the query result not being refreshed. You can inquire later.

What should I do if I change the computer and show that the declaration has not been made after the IIT declaration is successful?

Because the data is in the records of the original computer, the system is installed on the new computer to file taxes, which is not synchronized, the previous records are not displayed, and there is no cloud data record. You can backup, import or migrate data, go to the official website**A Golden Tax III Individual Income Tax Deduction User Manual, and follow the steps.

Individual income tax is declared with a unified client across the country, and the national and local tax and individual income tax declaration methods in each place may be different, some national and local taxes are reported together with individual income tax, and some are separated, which should be the reason for data non-synchronization.

Individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, are resident taxpayers and shall bear unlimited tax liability, that is, they shall pay individual income tax on their income obtained within and outside China in accordance with the law.

Individual income tax filing process

1. [Obtain the declaration password]: Sign the agreement between the two parties (use this declaration for the first time). Username: Computer** (8 bits).

2. [Login]: Click "Tax Declaration" under the "Tax Channel" in the middle

3. [Declaration]: Click "Online Tax Service" "Online Tax Declaration" "Enterprise Comprehensive Declaration" "Tax Declaration" Select "Tax Item" "Individual Income Tax" on the right Select the corresponding tax rate and [Fill in the payment form]: the item that hits " " on the left Click "Continue" Fill in the content Click "Save and generate payment form" Copy the content on the "Special Payment Book for Electronic Payment" received from the special administrator (regardless of tax, Every month, a special payment book for electronic payment with a complete copy is made to the bank to pay and receive a receipt (accounting).

5. If you fail to pay on time, you must invalidate the declared payment letter and apply to the tax authorities for tax payment, otherwise it is tax arrears!

6. [Void Payment Statement]: Steps: 1+2(2) Click "View Current Payment Book" Click "Void".

7. [Paper declaration]: submit to the tax office before January 31 of the following year.

With the development of science and technology and the popularization of the Internet, online tax filing is becoming more and more common, and it is also the most convenient way for modern enterprises to file taxes. However, there are certain limitations to filing taxes online, because without the guidance of the relevant tax specialist, you may encounter various problems. So what are some common problems with online tax filing?

Frequently Asked Questions about Online Tax Filing.

Problem analysis: The taxpayer signed the agreement after the successful declaration on the extranet, so the tax authority in the declaration information is inconsistent with the tax authority in the agreement, resulting in an error in the transfer.

Solution: Void the declared statement and re-declare and pay.

Problem analysis Xianchang: This is because the "operating income" item in the report is kept to more than two digits after the decimal point. In general, two decimal places should be kept.

Problem analysis: This is because the tax basis of a tax type in the consolidated tax return is kept to more than two decimal places. Currently, the tax basis on the Internet can be kept to a maximum of two decimal places.

Solution: Keep the tax basis to two decimal places to declare successfully.

4. The vehicle and vessel tax is not shown in the comprehensive tax return.

Problem analysis: The vehicle and vessel tax is levied by withholding and remitting. At the same time, the report [withholding and payment, collection and payment of tax report] is added.

5. The electronic tax payment agreement is valid, but when transferring money, it prompts that "the account has not been signed".

Problem Analysis: The online transfer account should be a personal settlement account or a savings account with a settlement function. If the account is only a pure savings account, this problem will occur during the transfer process (this problem mainly occurs in the Agricultural Bank of China).

The declaration required by the tax bureau refers to online filing, IC card filing, postal declaration and door-to-door filing.

The tax declaration materials, enterprise registration materials and other tax-related materials required by the tax bureau are all within the scope of declaration. These things belong to the tax file type of information. There are relevant tax laws to support the Tax Administration Law.

Normally, this is the case, but sometimes there will be incomplete prompts, and it is best to check whether they have been declared against the tax type in each filing period.

You can file at the electronic tax office or at the front desk.

Yes, in the tax filing system"My to-do"It is the type of tax that your unit needs to declare. Because when the unit is established, the background will make an appraisal according to the scale of your unit and the nature of the business to pay what taxes should be paid, so you can declare according to the to-do items.

Yes, it is. If you are filing on the website, just fill in the "My To-Do" item. This is a more convenient shortcut provided by the system.

Just fill out the declaration here. You can also do it in the "I want to do taxes"To fill out the declaration, both ways are OK, both are the same.

If the type of tax you want to declare is not identified, it will not appear in my to-do, so you have to fill in the declaration through "I want to do tax". For example, if the stamp duty is not certified, but I still want to report, it will not be displayed in my to-do, so I have to enter the "I want to do tax" to select the ...... to fill in

The VAT filed, additional tax, stamp duty, real estate and land tax declared online is the tax amount of the previous month, for example, the tax you declared at the beginning of November is the tax amount of October.

You'll need to accrue these taxes and surcharges at the end of November and file them in early December.

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 tax management information of tax authorities and an important system of tax administration.

The tax declaration form mainly involves urban construction tax, education surcharge, local education surcharge, stamp duty, fees, etc. You only need to fill in the tax basis, and the amount of tax will be calculated automatically.

Instructions for filling in the tax declaration form.

1. The column of "economic type" shall be filled in according to state-owned, collective, private, joint-stock system, limited liability company, foreign-funded enterprises (according to the classification of cooperative, joint venture, and wholly foreign-owned enterprises), and others.

2. Item 2 "Tax Items" mainly refer to business tax items: Transportation, Construction, Finance and Insurance, Posts and Telecommunications, Culture and Sports, Entertainment, Services, Transfer of Intangible Assets, Sales of Immovable Property.

3. Item 4 "Tax Period" refers to the month, quarter, half-year, or year to which the tax is declared.

4. Item 5 "Total Operating Income" refers to all operating income of the month; The total amount of value-added tax and consumption tax refers to the total amount of value-added tax and consumption tax payable, and the amount of additional tax (fee) for urban construction tax and education fee payable by the local tax authorities is calculated accordingly.

5. Item 6 "Allowable Deduction Amount" refers to the amount that can be deducted from the total business income in accordance with the provisions of the tax law. If the taxpayer fills in this column, item 7 "Taxable amount (quantity)" = 5-6

6. Item 8 "tax (fee) rate (unit tax)" refers to the tax rate of business tax, urban construction tax, real estate tax, stamp duty and other taxes, the surcharge rate of education fees, and the rate of cultural construction fees; The unit tax amount per vehicle and per ton of vehicles and vessels of different types, seats, and tonnage in the vehicle and vessel use tax.

7. Item 11 "Approved Tax Reduction (Fee) Amount" refers to the policy (tax reduction and exemption stipulated by tax laws and regulations) or difficult tax (fee) amount approved by the tax authorities.

8. Item 13 "Actual tax (fee) paid" = 9-(10+11+12).

9. Item 16 "Accumulated tax (fee) arrears" refers to the cumulative amount of tax owed by taxpayers as of the current declaration.

10. Items 17-19 "late declaration and tax payment" means that starting from the next day after the tax payment period approved by the tax authorities, the computer will calculate the fine and collect the late payment penalty according to the prescribed penalty standard according to the recorded overdue days, which shall be filled in by the tax authorities.

Ten. 1. When filing tax returns, individual income tax withholding agents should fill in the "Individual Income Tax Withholding Tax Report Form (Attached Table to Comprehensive Return)" in addition to this form.

Ten. 2. The "other income" in the individual income tax withholding declaration column refers to the withholding declaration of income other than the items listed, and the specific items should be listed in the attached table.

Ten. 3. For each declaration, the taxpayer must fill in the "taxpayer declaration" column; If there is a entrusted tax **, you must fill in the "Authorized Person Declaration" and "**Person Declaration" columns.

Ten. 4. Taxpayers who declare and pay vehicle and vessel tax and stamp duty shall attach a detailed list.

Ten. 5. Taxpayers who declare and pay real estate tax should fill in the residual value of the real estate (the residual value after deducting 30% of the original value of the real estate) or the rental income of the real estate in item 7 "Tax Amount (Quantity)"; The area of the property, the original value of the property and other information should be filled in the corresponding column of this form.