I only got the certificate as an accountant in a property company, but I don't know much about online tax filing. How to import the national tax CA certificate? I am an expert in Shandong, please give

I only got the certificate as an accountant in a property company, but I don't know much about online tax filing. How to import the national tax CA certificate? I am an expert in Shandong, please give me some advice. Tax declaration process:

1. Taxes declared by local taxes include business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and vehicle and vessel use tax.

(1) declare personal income tax before the 7th of each month.

(2) declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05.

(3) Stamp duty shall be declared once at the end of the year (for the whole year).

(4) Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit.

(5) The vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit.

(6) If there is no tax, zero declaration should be made on time.

(7) Tax declaration methods: online declaration and door-to-door declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau.

2. Taxes declared by national tax mainly include: value-added tax and income tax.

(1) declare VAT before 15 every month.

(2) At the end of each quarter, the income tax shall be declared before the next month 15.

(3) The national tax declaration is complicated, so it is necessary to install an online tax declaration system. The general national tax should train the reporting unit.

Tax copying and declaration process:

First, copying taxes

[1] Tax copying is to record all invoices issued in the current month in the invoice IC card, and then report them to the tax department and read them into their computers as the basis for your company to calculate tax. Generally, tax returns can only be made after tax copying, and next month's invoice can only be issued after tax copying, which is equivalent to one month's output tax settlement.

Copying tax and filing tax are two processes, collectively referred to as copying tax:

IC cards are used for purchasing invoices, issuing invoices and copying taxes.

1. When purchasing invoices, you should go to the tax bureau with your IC card and invoice purchase permit. After purchase, the IC card should be inserted into the card reader and read into the anti-counterfeiting tax-controlled invoicing software for invoicing.

2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (you must know how to invoice, right? I won't explain it in detail), it should be noted that the electronic invoice and the printed invoice paper must be the same invoice.

3. Authentication of input invoices. If your company obtains a VAT invoice when purchasing goods, you should send the invoice to the tax bureau for certification before the end of the month.

4. Tax copying: At the end of the month, according to the tax copying time limit stipulated by the local tax authorities (generally 65438+ 0-5 of the following month), copy the invoice information issued and used this month into the IC card, then print out the paper report and affix the official seal, and take the IC card and the report to the lobby of the tax bureau for tax copying.

5, tax declaration, after the completion of the financial statements, fill in, review, declare the operation of the tax return (you must know the specific operation, not to mention here), after the tax declaration, print the tax return, including the main table and schedule. This operation is done in the software of "Electronic Information Collection System for VAT General Taxpayer" in your machine. Filling in the purchase and sale invoices of goods can be downloaded online, quickly and accurately. At the end of the quarter, submit the main form of this quarter's return to the tax bureau.

(1) Tax copying is one of the processes for the state to control special VAT invoices through the Golden Tax Project. If the enterprise is a general VAT taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (for issuing invoices, copying taxes and purchasing VAT invoices). That is, all the invoices issued last month are recorded in the invoice IC card, and then reported to the tax department to read into their server as the basis for the unit to calculate the tax amount. Generally, tax returns can only be made after tax copying, and invoices for this month can only be issued after tax copying. Only after the monthly tax copy is successful can the tax declaration be made.

(2) Before filing tax online, you need to copy the tax 1. Online tax filing means that you fill in the tax information of your company online. 2. Tax copying (also called tax copying) means that you read the information of this month's invoice on the IC card from your unit's tax control machine, and then the tax department writes the information on the card into the computer to check with the information of your unit's tax return to ensure the authenticity of the declared information. 3. Check and declare.

Common sense of tax copying:

[2] Tax copying is a process in which the state controls special VAT invoices through the Golden Tax Card Project. If the enterprise is a general taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (for issuing invoices, copying taxes and buying special tickets). That is, all invoices issued in the current month are recorded in the invoice IC card, and then reported to the tax department for reading into their computers as the basis for your unit to calculate the tax amount. Generally, tax returns can only be made by copying the tax payment, and the invoice for next month can only be issued by copying the tax payment, which is equivalent to one month's settlement of the output tax.

◎→ That is, going to the tax bureau to copy the tax of about 1 ~ 5 every month.

◎→ that is, the output invoice issued by anti-counterfeiting tax control this month is submitted for tax return.

When copying tax forms, you need to bring:

1, IC card (tax copy has been written into the billing system)

2. All export invoices of this month

There is also the last blank invoice.

All negative invoices issued this month should be brought with you, and they are also said to be positive invoices recovered.

5. Invoice purchase card

Date of copying tax return:

The tax copy date is before the 8th of each month, the value-added tax declaration date is before 10, and the income tax is before 15.

(a) query the billing situation of the month.

On the last day of each month, the enterprise must check the invoices issued in that month to see if the invoices issued are correct. Whether there are staggered invoices and invalid errors (invalid invoices are not invalid; Should not be invalid but invalid) and so on. , found that the above situation must be dealt with immediately, and the electronic information of IC card must be completely consistent with the paper invoice.

(two) the provisions of the tax copy time

1. Enterprises should go through the formalities of copying tax returns two days in advance within the statutory reporting period. At the same time, it should be noted that the tax return can only be filed after the tax return is successfully copied.

2. No matter whether you bought or issued a tax-controlled invoice last month, the enterprise must "copy the tax" during the tax copying period and declare the tax to the tax authorities, otherwise the enterprise will not be able to issue a tax-controlled invoice next month.

3. Before the tax copying time stipulated by the system, the tax copying operation shall not be carried out, otherwise it will affect the enterprise to issue tax-controlled invoices.

4. At 0: 00 every month 1 day, the system will automatically check out. Tax-controlled invoices issued after 1 every month will be automatically recorded in the next month, regardless of whether the enterprise copies the tax. Therefore, the tax-controlled invoices invalidated by enterprises in the current month should be implemented in the system in time. Once the system is closed, enterprises will no longer be able to void the tax-controlled invoices issued last month.

5. It is suggested that enterprises use new floppy disks to generate tax copying floppy disks every month, that is, only the tax copying data of the current month is stored in the tax copying floppy disk; In particular, a new floppy disk must be used for cross-year tax copying, that is, the tax copying data of the previous year cannot exist in this floppy disk. At the same time, when copying taxes, you should carry a backup floppy disk, do a good job of antivirus, and avoid running away many times.

6. When an enterprise changes, cancels or transfers ownership, the competent tax office will scan and supplement the tax-controlled invoice stub used by the enterprise through the authentication subsystem; Unused tax-controlled invoices of enterprises shall be uniformly invalidated by the competent tax office according to the invoice invalidation process, and enterprises shall not invalidate unused tax-controlled invoices through the anti-counterfeiting tax-controlled invoicing subsystem.

7. Enterprises that changed from DOS billing subsystem to WINDOWS billing subsystem should scan and supplement the tax-controlled invoices issued by DOS billing subsystem after tax filing last month. At the same time, unused tax-controlled invoices will be uniformly cancelled by the competent tax office according to the invoice cancellation process, and DOS billing subsystem will no longer issue tax-controlled invoices.

8. When an enterprise with a separate ticket machine copies the tax return, it should first copy the tax return with a separate ticket machine and then copy the tax return with the main billing machine, and handle it in the same copy tax return window.

9. When an enterprise changes tax-related matters, it should first go through the relevant change procedures at the third tax office. Then, with the copy of the tax registration certificate, the general taxpayer qualification certificate or reply, the golden tax card, the copy of the tax return IC card and other materials, the relevant personnel of the tax collection and management department of our bureau and the technical personnel of the golden tax company will make information changes in the declaration hall during the tax period.

(c) Copying tax returns was unsuccessful.

After the stub of the tax-controlled invoice submitted by the enterprise is checked with the detailed data floppy disk and tax-controlled IC card by the competent tax bureau, if the two are inconsistent, the following treatment shall be made according to different situations:

1. If the number of tax-controlled invoice stubs in floppy disk is less than that in tax-controlled IC card due to the damage of enterprise's hard disk, the enterprise shall provide all tax-controlled invoice stubs in the current month, and scan and re-record them in the competent tax office through the authentication subsystem.

2. If the number of tax-controlled invoice stubs in the floppy disk is greater than that in the tax-controlled IC card due to the replacement of the golden tax card by the enterprise (excluding the case that the tax-controlled IC card is zero), the detailed data of tax-controlled invoice stubs contained in the floppy disk can be read into the tax declaration subsystem, but the reasons for this inconsistency must be found out in the current month.

3. If the stub data of the tax-controlled invoice in the tax-controlled IC card is zero due to the mismatch of enterprise computer models, the floppy disk data can be stored in the tax return system according to the system prompt; If it cannot be deposited according to the system prompt, the enterprise shall send all tax-controlled invoice stubs of the current month to the competent tax office for scanning and re-recording through the authentication subsystem.

4, due to the quality problem of enterprise floppy disk, it is impossible to collect the stub data of tax-controlled invoices, and the enterprise should reissue the floppy disk.

Tax copying process

Tax copying means that the billing unit reads the VAT invoice information issued in anti-counterfeiting tax control into the IC card used by enterprises to issue invoices, and then takes the IC card to the IRS to read it into their computer system.

In order to compare the invoice with the information recorded in the computer system of the IRS, prevent enterprises from issuing yin-yang tickets and big-headed and small-tailed tickets, and control the sales revenue of enterprises.

Tax copy operation

It should be tax declaration, tax copying and certification, which is the work that the VAT anti-counterfeiting tax control system must do every month, and the work of the invoicing and certification system to which the Golden Tax Project belongs. According to the specific operation sequence:

1, copy tax:

First, the user copies the tax declaration process.

Copy tax and write IC card-→ print various statements-→ declare tax payment.

A. Conduct normal tax copying on the tax copying start date;

Enter the system-→ tax return processing-→ tax return copy management-→ tax return copy processing-→ the system pops up a confirmation dialog box-→ insert the IC card and confirm-→ the IC card is copied successfully.

B. Repeatedly copying the old tax of last month:

Enter the system-→ tax filing processing-→ tax filing copy management-→ tax filing copy processing-→ the system pops up a "confirmation dialog box"-→ insert an IC card and confirm-→ the old tax was copied successfully last month.

C, golden tax card status query

Enter the system-tax return processing-golden tax card management-golden tax card status query-system pop-up details.

2. Tax declaration: Send the copied IC card and various printed output reports to the tax service hall of the Inland Revenue Department to the tax personnel who accept the tax declaration, and they will make tax declaration for you according to the requirements of the tax declaration system, that is, read the billing information on your IC card, and then check with various output reports before making tax declaration.

3. Authentication: When authenticating, bring the VAT invoice deduction coupon to be deducted in the current month and go to the invoice authentication window of the IRS for processing. The special VAT invoice is valid for 90 days from the date of issuance. If it is certified in that month, it must be deducted in that month.

The treatment of abnormal tax copying refers to

Common faults of general taxpayer's billing system and copying tax returns

1. Scope of application: replacement of golden tax card, replacement of golden tax card and loss or theft of golden tax card or IC card, etc.

Second, the admissibility of information:

1, IC card

2. Hand-made special VAT invoice summary table (with official seal)

3. Hand-made VAT general invoice summary table (with official seal)

4. The special invoices (including normal tickets and invalid tickets) that have not been copied in the current month have all been issued.

5. The last special invoice is the last tax bill.

6. All blank special invoices

7. Invoice Purchase Book and Invoice Sales List

8, tax control company maintenance list (replacement of golden tax card or replacement of golden tax card, must be signed by the tax administration department)

9, lost or stolen anti-counterfeiting tax control system special equipment table (lost or stolen gold tax card or IC card)

Three. Procedure:

1, the anti-counterfeiting tax-controlled enterprise obtains a new golden tax card in the service unit (tax company).

2. When the special VAT invoices and ordinary VAT invoices issued by the anti-counterfeiting and tax-controlled enterprises exist in the current month, the tax service hall fills in the Abnormal Tax Declaration Processing Form, and scans and collects all the special VAT invoices and ordinary VAT invoices issued in the current month by means of stub filling.

3, anti-counterfeiting tax control enterprises to the tax authorities issued a golden tax card.

4. Anti-counterfeiting tax-controlled enterprises should carry the tax company maintenance form (the first copy) issued and signed by the tax administration department to the tax service hall to enter a blank invoice.

4. For the WINDOWS billing system manual form, you can download the "Latest Notice] windows billing system related manual report format" from our website.

Tax declaration procedure of tax accounting (general taxpayer)

The invoicing system for general taxpayers of value-added tax is a subsystem of the "Golden Tax Project", and it is also a tax control software closely related to the operation links such as copying tax returns. In the process of issuing invoices and copying tax returns, some enterprises often have some "faults" because some links are not in place or for other reasons, which affects the daily issuance of invoices or copying tax returns. In this regard, in order to facilitate the general VAT taxpayers to know the types, causes and troubleshooting methods of common "faults" in time, the author lists the following for reference only:

First, the charging operation "failed"

(1) Description of "failure": When the billing system is normal, enterprises often find that the system cannot fill in the invoices within the start date of copying tax returns for a month.

(2) Cause analysis: First, the enterprise may not copy the tax in accordance with the prescribed time. In order to urge enterprises to copy tax on time, the billing system has the function of automatically "locking" billing before monthly tax copying. Enterprises can't issue invoices if they don't pay taxes every month; Second, although the enterprise has carried out the tax copying operation, it has not declared and paid taxes to the tax authorities within the prescribed time limit. According to the system, enterprises should make tax returns to the tax authorities within the specified time limit after copying the tax every month. If the enterprise fails to file tax returns within the time limit after copying the tax, the billing system will still be locked and cannot be invoiced.

(3) Troubleshooting: As long as the enterprise carries out the tax copying operation procedure in time and submits the tax to the tax authorities with the copied IC card within the specified time, it can automatically unlock and resume the billing function after re-entering the billing system.

Second, the "invalidation" of tax declaration and ticket purchase authorization.

(1) Description of "failure": When the operating system is normal, the operator of the enterprise does not follow the normal process. Although invoicing and tax copying operations have been carried out, when making tax returns to the tax authorities, the system will often prompt: "Cumulative error in information decryption", and the tax return fails, or directly clear the ticket purchase authorization information on the IC card, and only the tax information is retained, but the tax return cannot be copied normally.

(2) Cause analysis: The system has a fixed operation process, and the invoice can only be purchased after the ticket purchase is authorized, and the tax return can only be made after the tax payment is copied. The two operations cannot be crossed, and the tax information and ticket purchase authorization information on the enterprise IC card cannot be saved. If the tax is copied first, then the ticket purchase authorization is obtained, and then the tax return is made, the system will prompt: "Cumulative error in information decryption", and the tax return fails; If the ticket purchase authorization is obtained first and then the tax is copied, the ticket purchase authorization information on the IC card will be cleared and only the tax information will be retained.

(3) Troubleshooting:

1. If the system fails to file tax returns normally, the system will prompt "Information decryption, accumulated errors". First go to the national tax authorities to unlock the invalid IC card, and then re-enter the billing system, and use the function of copying the old tax of last month to file a new tax return.

2. If the ticket purchase authorization information on the 2.IC card is cleared, the normal tax declaration shall be made first, and if the ticket is purchased again, the ticket purchase authorization shall be renewed.

Third, the "failure" of copying tax returns.

(1) "Fault" Description: The system interface is normal, but the system does not respond when the IC card is inserted, or the operations such as invoicing and copying tax returns cannot be performed.

(II) Cause and analysis: It may be that the IC card, the golden tax card or the user's hard disk is damaged. As long as one of the three hardware is damaged, the system will not be able to invoice and copy tax returns normally. The hard disk is damaged, and the inserted IC card system is unresponsive or unable to operate normally; If the hard disk is normal and the IC card or golden tax card is damaged, the system can't read the information after inserting the IC card, and can't invoice and copy tax returns.

(3) Troubleshooting:

1. When the fiscal IC card is found to be damaged, the IC card should be replaced in the operation and maintenance unit first, and then unlocked and rewritten in the national tax authorities. Then, re-enter the system and use the function of copying the old tax of last month, and copy the tax return again, and the system will return to normal.

2. If the golden tax card is found to be damaged, it should be replaced by the operation and maintenance unit first, and then reissued by the national tax authorities, and all the invoices issued last month will be sent to the national tax authorities for manual re-recording, so as to file tax returns and the system will return to normal.

3. When the computer hard disk is found to be damaged, the hard disk should be replaced first, and then the operation and maintenance unit will reinstall the golden tax system. Using the original intact IC card and golden tax card, you can enter the golden tax system to copy tax returns and issue invoices.

Four, cancel the golden tax card "invalid"

(1) "Invalid" Description: When the Golden Tax Card is cancelled for some reason (for example, the general VAT taxpayer is cancelled or the tax registration is cancelled), the Golden Tax Card cannot be cancelled.

(II) Reasons and analysis: Except for the damage of IC card, golden tax card or user's hard disk, if the enterprise takes out the golden tax card before the cancellation deadline, it will not be able to cancel the golden tax card.

(3) Troubleshooting: Reinstall the golden tax card and follow the following steps: Step 1, copy the tax of last month and cancellation month from 1 to the cancellation date; Step 2, go to the tax authorities with an IC card to declare taxes and settle all taxes, and hand in the cancellation invoice; The third step is to ask professionals to dismantle the golden tax card; The fourth step, IC card, golden tax card, etc. They are all handed over to the tax authorities, and the golden tax card (general taxpayer) is cancelled. If the enterprise golden tax card is damaged in the process of dismantling, the operation and maintenance unit should be required to reinstall the golden tax system, and provide the relevant information issued and re-recorded by the tax department, and then follow the above steps.

How to declare and pay taxes for new enterprises

[1] After the taxpayer has obtained the tax registration certificate, he will go to the banking service window to handle the tax account, and then go to the tax declaration window to handle the tax payment IC card. If you are willing to entrust an agent to declare, go through the formalities of entrusting an agent to declare at Jinsui Tax Agency. And go through the tax declaration formalities in the service hall before the next month 10, and then go through the tax declaration within the prescribed time limit every month regardless of whether there is sales (business) income.

[2] Paragraph 1 of Article 25 of People's Republic of China (PRC) Tax Collection and Management Law stipulates that taxpayers must truthfully declare and pay taxes in accordance with the time limit and contents stipulated by laws, administrative regulations or tax authorities. Article 32 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if there is no tax payable within the tax payment period, the tax declaration shall also be handled in accordance with the regulations. Therefore, taxpayers have to declare when they have no income. Whether to declare zero depends on the relevant provisions of the tax (fee) approved by the tax authorities, and it is not necessarily related to whether there is income. The declaration process of various taxes is the same as the normal declaration process, and the zero declaration of social security fees needs the signature of the tax administrator and supervisor.

VAT general taxpayer declaration process

[1] Measures for General Tax Declaration of Value-added Tax These Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules, the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax and the Measures of People's Republic of China (PRC) Municipality on the Administration of Invoices.

1. All general VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns in accordance with these Measures.

Two, taxpayers must implement electronic information collection for tax declaration. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must make tax returns after successfully copying the tax returns.

Third, the tax declaration materials

(1) required information

1. VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);

2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;

3. Balance sheet and income statement;

4 "Detailed List of Purchase, Sale and Deposit of Refined Oil" (to be filled out by taxpayers with retail business of refined oil);

5. Other materials required by the competent tax authorities.

Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.

(2) Information for future reference

1. Stubs of special VAT invoices and ordinary invoices that have been issued;

2. Deduction of special VAT invoices that meet the deduction conditions and declare deduction in this period;

3. Copies of customs duty payment vouchers for imported goods, transport invoice, general invoices for purchasing agricultural products and general invoices for purchasing waste materials;

4. Stubs of purchase vouchers or reports for verification;

5. Stub copy of tax withholding certificate;

6. Other reference materials specified by the competent tax authorities.

Whether reference materials need to be submitted in this issue is determined by the provincial state taxation bureaus.

Four, the value-added tax declaration data management

(1) Information required for VAT tax declaration

During the tax declaration period, the taxpayer shall promptly submit the electronic data of all the required information to the competent tax authorities, and submit the required paper materials to the competent tax authorities within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time shall be determined by the provincial state taxation bureaus) (the specific number of copies shall be determined by the provincial state taxation bureaus). After the tax authorities sign for it, one copy will be returned to the taxpayer and the rest will be kept.

(2) VAT declaration materials for future reference.

After the end of each month, taxpayers should carefully sort out and bind the reference materials.

1. The stub of the special VAT invoice issued by hand and the stub of the ordinary invoice issued by the whole volume shall be bound in the original order; The computer version of the special VAT invoice, including the stub of the special VAT invoice issued by the anti-counterfeiting tax control system, shall be bound in one volume every 25 copies according to the billing sequence number, and less than 25 copies shall be bound according to the actual number of copies issued.

2. Documents that belong to the tax deduction certificate shall be bound in one volume for every 25 copies according to the type of documents in the chronological order, and less than 25 copies shall be bound according to the actual number of copies.

3. When binding, you must use the cover of the Tax/Tax Deduction Certificate Collection Book (hereinafter referred to as the "cover") uniformly stipulated by the tax authorities, and fill in the cover content according to the regulations, which will be reviewed and signed by the tax collectors and financial personnel. After the cover page is enabled, the taxpayer can no longer fill in the cover content of the original special VAT invoice.

4. If the manual version of the special VAT invoice that the taxpayer has not used up in the current month is not installed for the time being, and it has not been used for two months, the cover should be installed in the month when the competent tax authorities cut off the rest.

Ordinary invoices and purchase vouchers issued by taxpayers shall be stamped with the cover in the month when the whole copies are used up.

5. The cover content includes the name of the taxpayer's unit, the number of documents in this volume, the amount, the tax amount, the total number of such documents this month, the number of documents in this volume, the time when the tax belongs, etc. The specific format shall be formulated by the provincial State Taxation Bureau.

Five, the "VAT tax return (applicable to general VAT taxpayers)" (main table and schedule) by taxpayers to the competent tax authorities to buy.

Sixth, the reporting period.

Taxpayers should declare and pay taxes on a monthly basis. The reporting period is 1 to the following month 10. If the last day is a legal holiday, it will be postponed to 1. If there are legal holidays for more than 3 consecutive days from 1 to 10 every month, it will be postponed according to the number of holiday days.

Seven. punish

(a) taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be punished in accordance with the relevant provisions of Article 62 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

(2) If a taxpayer refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, it shall be punished as tax evasion in accordance with the relevant provisions of Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

(3) Taxpayers who fail to file tax returns and fail to pay or underpay the tax payable shall be punished in accordance with the relevant provisions of Article 64 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Online tax declaration process

Online declaration refers to the online declaration of last month's value-added tax declaration, business tax declaration, accounting statement declaration and personal income tax declaration at the beginning of each month. Online declaration has a special online declaration system and a company-specific U KEY.

Tax copy: monthly 1 you can start tax copy, and then print out the invoice summary table;

Tax declaration: copy your paid IC card and print out the summary table to the IRS for tax declaration within the date specified by the IRS. (Tax returns and declarations can be made at the same time)

Tax declaration: that is, bring your general VAT declaration main form, schedule and financial statements to the State Taxation Bureau and Local Taxation Bureau for tax declaration.

Electronic declaration is to declare online in the company first, and then bring ic card, main form, schedule and financial statements to the tax bureau for declaration.

1 Copy tax first: automatically write your sales information on the golden tax card, and then print out the list and summary table of sales invoices (see invoice book for details). Self-declaration online within the specified date (what forms are available online, according to the requirements of your own tax bureau) 3. After the online declaration is completed, you will be prompted to report to the tax bureau in an emergency. You can submit the IC card to the IRS together with the main tax forms, schedules and financial statements. If your enterprise has taxes, the IRS will print a tax payment voucher for you, and you can take this voucher to the bank to pay taxes. After returning to work, just insert the IC card into the computer and turn it on.

Online tax declaration means that taxpayers log on to the Internet through computers, fill in relevant tax-related electronic declaration forms, send tax declaration data to the tax declaration acceptance server of the Inland Revenue Department, declare and print tax payment vouchers by themselves, and pay taxes in the account-opening bank, or transmit the tax declaration information declared by taxpayers through the network to the taxpayer's account-opening bank through the network between tax authorities and banking departments, and the bank will directly transfer the tax from the taxpayer's contracted account to the state treasury.

The implementation of online tax declaration meets the requirements of modern accounting computerization, and its application conditions are simple, easy to operate, fast and convenient. After taxpayers use the electronic declaration software, they will enter the declaration data into the declaration software, and the software will automatically review the data and give an error or correct prompt to make the declaration data more accurate and complete. Taxpayers are not limited by time and space, and can complete the formalities of filing and issuing invoices with a click of a mouse, which not only eliminates the long waiting time and multiple round trips for on-site filing, but also makes online electronic filing simple and easy, with a high degree of automation, which reduces the tax payment cost, effectively saves taxpayers' time for on-site filing and greatly improves efficiency.

Inform the online application process.

Taxpayers can collect publicity materials from the competent tax bureau at any time when making online declaration, apply, fill in the application form and submit it to the acceptance department of the competent tax authority. After being audited by the competent tax authority, they will sign the online declaration technical service company.

Apply for a service agreement, get the corresponding user manual and teaching CD for training.

Business process description

Taxpayers access the electronic declaration web page through the Internet and log in to the electronic declaration server with a legal user name and password. Choose to fill in the relevant declaration form and submit it after completion. The electronic declaration server temporarily stores the declaration data submitted by taxpayers according to different tax authorities. The tax bureau randomly collects relevant grouped data and processes the data. After the data processing is completed, the tax authorities will send the taxpayer's tax account number and the corresponding deduction data to the designated bank for tax deduction, and automatically send an email to the relevant taxpayers by email according to the deduction information confirmed by the bank to inform the final declaration processing result.