Tax declaration process and operation at the beginning of the month

1. Prepare accounting statements at the end of the month and input them into the software for VAT declaration; 2, at the beginning of each month in the anti-counterfeiting tax control software for tax control copy, and print out the summary table and schedule; 3. Fill in the VAT declaration form online, print out a set of paper statements, affix the official seal of the above statements and the seal of the relevant watchmaker, and bring the IC card to the tax bureau for tax declaration.

This is not difficult, just do it once or twice.

How to do the monthly tax return process?

The operation of copying tax returns should be tax copying, tax return and certification.

1. Tax copying operations should be tax copying, tax filing and certification. Tax copying is: tax copying and writing IC card → printing various statements → tax filing. When handling tax returns, IC cards and various printouts will be handed over to the tax service office of the tax bureau and handed over to the tax officials who accept tax returns. They will file tax returns for you according to the requirements of the tax return system, that is, read the billing information on your IC card, then check it with various output reports, and then file tax returns.

2. Carry the VAT invoice deduction coupon to be deducted in the current month when authenticating, and handle it at the invoice authentication window of the IRS. The special VAT invoice is valid for 360 days from the date of issuance. If it is certified in that month, it must be deducted in that month. Due to the upgrade of equipment, it is now possible to copy tax directly in the tax-controlled invoice software (tax-controlled panel version), declare tax on the integrated platform, and then return to the tax-controlled invoice software (tax-controlled panel version) for reverse writing.

3. Tax declaration. After the financial statements are completed, the tax declaration is filled in, reviewed and filed. After the tax declaration, the tax declaration form, including the main table and the attached table, is printed. 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.

What is the detailed process of company tax return?

Detailed process of enterprise tax declaration:

1. Enterprises should declare personal income tax before the 7th of each month. Declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05. Stamp duty is declared once at the end of the year (throughout the year).

2. Property tax and land use tax shall be declared before April 15 and 10/5 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.

3. If there is no tax, you should declare it at zero on time. There are also 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. However, it should be noted that if it is a door-to-door declaration, you only need to fill in the tax return form and submit it to the competent tax bureau.

Legal basis:

Article 21 of the Enterprise Income Tax Law of People's Republic of China (PRC)

When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, it shall be calculated in accordance with the provisions of tax laws and administrative regulations.

What is the accounting and tax filing process of the company?

The company's accounting and tax declaration procedures are as follows:

Before 1 and 1- 10 every month, the original vouchers of customers will be collected through network transmission or express delivery.

2. Fill in accounting vouchers, register accounting books, conduct accounting and auditing, print and bind.

3. Carry out closing and accounting settlement at the end of the month, and prepare monthly accounting statements according to the requirements of accounting system, mainly including "balance sheet" and "income statement".

4. Calculate taxes and taxes according to the company's relevant information, fill in tax returns, file online electronic declarations, and submit tax returns.

5. General taxpayers who apply for value-added tax for enterprises.

6. Handle the annual examination of enterprise business license and organization code certificate.

What information do business agents need for bookkeeping?

1, sales invoice issued by the enterprise

If your enterprise has issued a sales invoice this month, it should be provided to the agency bookkeeping company for accounting and tax return, and you should check the billing information with your company's billing system when providing the invoice, and check your original vouchers one by one according to the data of the billing system to see if there are any omissions.

2. Enterprises should also provide purchase invoices.

No matter what products a sales or production enterprise sells, you can only sell them if you buy them from others or produce them yourself.

3. The enterprise shall provide the monthly bank flow of the company.

Bank flow is the bank statement from the beginning of each month to the end of each month, and the collection of each business on the bank statement.

4. Enterprises should also provide some bills related to daily expenses.

Like those, payroll, office rent invoices, property management fees, office expenses, telephone charges, travel expenses, hospitality and so on. (The receipt cannot explain).

How does the company file tax returns?

Declare personal income tax before the 7th of each month. Declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05. Stamp duty is declared once at the end of the year (throughout the year). 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. 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. If there is no tax, you must declare it on time.

Tax declaration methods: online declaration and on-site 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.

Taxes declared by the national tax mainly include: value-added tax and income tax. Declare VAT before 15 every month. At the end of each quarter, declare income tax before 15 next month. 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.

Taxation refers to the currency or material objects collected by the state from enterprises, collectives and individuals: taxes, tax amounts, tax rates, tax laws, tax systems, taxes, etc. Also used for surnames.

Tax declaration process?

1. Approved declaration method: Taxpayers applying for electronic declaration, postal declaration or simple declaration shall be approved by the tax authorities:

(1) Electronic declaration (online declaration): Taxpayers who pay taxes by means of audit collection and audit rate collection can apply to the competent tax authorities for online declaration, receive the Data Telegraph Tax Declaration and Approval Form (see Annex 1) and the Automatic Tax Payment (Funds and Expenses) Agreement, fill in the forms as required, and formally sign an agreement with the opening bank and the competent tax authorities.

After being accepted, reviewed and approved by the competent tax authorities, the special window of the tax service hall or the management department will log on to the Taizhou local tax online declaration system page on the Internet, print out the user name and password of the taxpayer who is automatically declared online by the system, and pay it to the taxpayer. Taxpayers use user names and passwords to log in to the online declaration system.

(2) Mail declaration: With the approval of the tax authorities, taxpayers can apply for tax declaration by mail.

Taxpayers should use a unified special envelope for tax declaration by mail, and take the receipt of the postal department as the declaration voucher.

(3) Simple declaration: Individual industrial and commercial households whose production and operation scale are identified by the competent tax authorities and approved by the tax authorities at or above the county level are relatively small and fail to meet the standards for establishing accounts stipulated in the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households, are subject to regular fixed-rate collection management, and families who pay regular fixed-rate taxes can implement simple declaration, that is, they can pay the tax payable in accordance with the provisions of laws and administrative regulations within the time limit stipulated by the tax authorities, and do not need to go through the declaration procedures in the current period.

See "Open Tax Procedures" for specific procedures? 13, approved (adjusted) tax payable ".

2. Receiving declaration materials: The tax service office (tax declaration window) of the competent tax authority receives taxpayer's tax declaration materials, including direct declaration (door-to-door declaration) materials, postal declaration materials and electronic declaration materials. Where a taxpayer entrusts a tax agent to handle tax declaration, it shall issue a written power of attorney of the taxpayer at the time of declaration.

3. Review the application materials:

(1) Verify the type and quantity of transmitted data, and check whether the items in the tax return are standardized and complete, whether the data calculation is accurate and whether the logical relationship is correct (the electronic declaration is logically checked by the computer system according to the electronic data submitted by the taxpayer).

(2) When filing electronically, if the data message declared by the taxpayer is inconsistent with the submitted written data, the written data shall prevail.

The tax authorities should review the completeness, standardization and legality of tax declaration materials, the consistency of tax basis in paper materials and online declaration data, the change of tax data, and the consistency of tax payment and invoice use.

(3) Regular quota households with simple declaration shall, within 10 days after the quota implementation period, report the actual monthly sales (business) amount during the quota implementation period to the competent tax authorities according to regulations.

If the monthly sales (business) of fixed-term households exceeds the approved quota by 30% (inclusive), they shall report to the competent tax authorities within the statutory reporting period and pay off the taxes exceeding the approved quota.