What Are the Different Types of Tax Filing Forms?

Tax copying operations should be tax copying, tax reporting, and certification. Tax copying is as follows: copying the tax and writing the IC card- printing various reports- tax reporting. Tax declaration is to send the IC card and printed various output reports to the taxation service hall of the Taxation Bureau to the taxation staff who accept the tax declaration. They will report the tax to you according to the requirements of the tax reporting system, which is to read your IC card. Invoice information, and then check with various output statements, and then tax processing. When you carry out the certification, bring the VAT invoice deduction coupon that you want to deduct for the month, and go to the invoice verification window of the Internal Revenue Service. Certified VAT invoices are valid for 180 days (360 days from July 1, 2017). The certification of the month must be deducted in the current month. Due to the equipment upgrade, tax copying can now be performed directly in the tax control invoice invoicing software (tax control disk version). Tax reporting can be reported on the integrated platform and then returned to the tax control invoice invoicing software (tax control disk version) for reverse writing.

Tax reporting process

Tax copying is a process in which the state controls special invoices for value-added tax through tax reporting works. If an enterprise is a general taxpayer who needs to issue a special VAT invoice, they must purchase a tax-control computer (the tax-control computer is for IC cards, and now the tax-control disk is used for billing, so computers are not mandatory to purchase.) After the taxpayer, he must go to the unit designated by the tax authority to purchase tax control disks and tax reporting disks (used for issuing invoices, copying taxes, and buying special tickets). That is, all the invoices issued in the current month are recorded in the tax return of the invoice, and then reported to the tax department to read into their computer as the basis for your unit to calculate the tax amount. Generally, the tax can be reported only after the tax is copied, and the invoice for the next month can be issued after the tax is copied, which is equivalent to clearing the output tax for a month.

Is going to the tax bureau to copy taxes on the 1st to 5th of every month

Return the output invoice issued by the current anti-counterfeiting tax control to the tax declaration

You need to bring:

1. Tax return (the tax copy has been written in the billing system)

2. All output invoices for the current month

3.And the last blank invoice

4. All the negative invoices (obsolete invoices) issued in the month must be taken away, and the positive invoices that are said to be recovered

5. Invoice purchase card

The tax copy date is before the 8th of each month, the VAT filing date is 10 days before, and the income tax is 15 days before

(I) Inquiry of the invoicing situation in the current month

On the last day of each month, an enterprise must check the invoices issued in that month to check whether the invoices issued are correct. Whether there are wrong invoices, wrong cancellations (the ones that should not be cancelled, but the ones that shouldn't be cancelled, etc.), the above-mentioned situations must be dealt with immediately, and the electronic information of the tax return must be completely consistent with the paper invoice.

(B) the provisions of tax copy time

1. The enterprise shall go through the tax reporting procedures 2 days in advance within the statutory reporting period. At the same time, it should be noted that the tax declaration can only be made after the successful tax filing.

2. Regardless of whether the tax control invoice was purchased or issued last month, the enterprise must implement the "copying tax" operation within the tax reporting period and report to the tax authority for tax reporting, otherwise the enterprise will not be able to issue a tax control invoice next month.

3. The tax copying operation shall not be carried out before the tax copying time stipulated by the system; otherwise, it will affect the issue of tax control invoices by the enterprise.

4. At zero o'clock on the first day of each month, the system will automatically settle the bill. Regardless of whether or not the company copies taxes, the tax control invoices issued after the first day of each month will be automatically recorded in the next month. Therefore, an enterprise's tax control invoices that were invalidated in the current month should be implemented in the system in a timely manner. Once the system is closed, the enterprise will no longer be able to invalidate the tax control invoices issued last month.

5. It is recommended that companies use a new floppy disk to generate tax copy floppy disks every month, that is, only the tax copy data for the current month is stored on the tax copy floppy disks; especially when cross-year tax copying, new floppy disks must be used, that is, there cannot be tax copy in the previous year on this floppy disk. data. At the same time, you should bring a backup floppy disk and do anti-virus treatment when copying taxes to avoid multiple runs.

6. When the enterprise changes, cancels, or transfers the account, the competent tax office passes the certification subsystem, and scans and supplements the tax control invoice stubs used by the enterprise; the unused tax control invoices of the enterprise are processed by the competent tax office in accordance with the cancellation invoice process. Unified payment and cancellation, enterprises shall not invalidate unused tax-controlled invoices through the anti-counterfeiting tax-control invoicing subsystem.

7. The enterprise that changed the DOS version of the invoicing subsystem to the WINDOWS version of the invoicing subsystem should scan the tax invoices issued by the DOS version of the invoicing subsystem after the tax copy operation was performed last month, and be scanned and supplemented by the competent tax office through the certification subsystem. At the same time, the unused tax control invoices shall be uniformly paid off by the competent taxation office in accordance with the payment cancellation invoice procedure, and no tax control invoices may be issued using the DOS version of the billing subsystem.

8. When an enterprise with a separate ticket machine copies tax, it should follow the order of copying the tax from the separate ticket machine and then the tax from the main ticket issuing machine, and apply at the same tax reporting window.

9. When an enterprise changes its tax-related matters, it should first go to the Third Taxation Office for relevant change procedures. Then hold a copy of the "Tax Registration Certificate", "General Taxpayer Qualification Certificate" or "Approval", tax control disks, tax reporting disks and other materials, and go to the declaration hall during the collection period to be changed by the relevant personnel of the Administration Department of the Administration and aerospace information technology personnel information.

(3) Unsuccessful handling of tax reporting

After the tax control invoice stub joint detailed data floppy disk and tax control IC card submitted by the enterprise have been verified by the competent tax bureau, if the two are inconsistent, different situations should be distinguished and handled as follows:

1. If the number of copies of tax control invoice stubs on the floppy disk is less than the number of copies of tax control IC card due to damage to the hard disk of the enterprise, etc., the enterprise shall provide all tax control invoice stubs of the current month and go to the competent tax office to scan and supplement through the certification subsystem. record.

2. If the number of copies of tax control invoice stubs on the floppy disk is greater than the number of copies of tax control IC card (excluding the case where the tax control IC card is zero) due to the replacement of the gold tax card by the enterprise, the tax control invoice contained in the floppy disk The stub linkage details can be read into the tax reporting subsystem, but the cause of such inconsistencies must be identified that month.

3. If the tax control invoice stub linkage data in the tax control IC card is zero due to the mismatch of the computer model of the enterprise, and if it can be deposited according to the system prompt, the floppy disk data will be stored in the tax reporting system; Hold all tax control invoice stubs of the current month and link them to the competent tax office to scan and make up records through the certification subsystem.

4. If it is impossible to collect the tax control invoice stub linkage data due to the quality problem of the enterprise floppy disk, the enterprise shall resubmit the floppy disk.

Tax copying refers to the issue of anti-counterfeiting tax control by the invoicing unit.

Common failures of the general taxpayer's invoicing system and tax reporting

I. Scope of application: Replacement of gold tax cards, re-issuance of gold tax cards, lost or stolen gold tax cards or IC cards, etc.

2. Accepted materials:

1.IC card

2. Hand-made "VAT Invoice Summary Form" (with official seal)

3.Handmade "

The VAT general taxpayer invoicing system is a subsystem in the "Golden Tax Project", and it is also a tax control software that is closely related to operations such as copying and reporting taxes. In the process of daily invoicing and tax reporting, some companies often have some "faults" due to incomplete operations or other reasons, which affects the daily invoicing or tax reporting. In this regard, in order to facilitate the general VAT taxpayers to understand the types, causes and troubleshooting methods of common faults in a timely manner, the author has listed them below for reference only:

I. Failure of billing operation

(I) Description of "fault": Under normal circumstances of the invoicing system, enterprises often find that the system cannot perform the invoicing operation within the starting day of the tax reporting and reporting in a certain month.

(II) Analysis of reasons: First, the enterprise may not copy taxes on time. In order to urge enterprises to copy taxes on time, the invoicing system has the function of automatically locking invoicing before the start of the monthly tax copy. If the start date of the monthly tax copy arrives, the invoice cannot be invoiced without the tax copy. Second, although the company has performed the tax copy operation, but has not reported the tax to the tax department after the due date, the system is set up. After tax, the tax should be reported to the tax authority within the prescribed period. If the enterprise fails to report the tax after the tax is copied, the billing system will still be locked and cannot be invoiced.

(3) "Troubleshooting" exclusion: As long as the enterprise executes the tax copying operation procedures in a timely manner, and within a specified period of time, after holding the copied IC card to the tax authority to report taxes, re-enter the billing system to automatically unlock and restore the billing function.

2. "Failure" in tax declaration and ticket purchase authorization

(I) Description of "fault": In the case of a normal operating system, since the company's operators did not operate according to normal procedures, although the invoicing and tax copying operations have been performed, when the tax department reports tax, the system often prompts: "Information decryption "Accumulation and error", tax declaration fails, or the ticket purchase authorization information on the IC card is directly cleared, and only the tax amount information is retained, and the tax cannot be normally reported.

(II) Reason analysis: The system has a fixed operating procedure. The invoice can be purchased only after the ticket purchase is authorized, and the tax can only be reported after the tax is copied. The two operations cannot be performed in cross, and the tax information and the ticket purchase information on the corporate IC card cannot coexist. If you first copy the tax, then obtain the ticket purchase authorization, and then go to the tax declaration, the system will prompt: "Information decryption accumulates and is wrong", and the tax declaration fails; if you obtain the ticket purchase authorization and then copy the tax, the IC card The ticket purchase authorization information on it is cleared, and only the tax information is retained.

(Three) troubleshooting:

1. If the system fails to report the normal tax return, the system prompts "Information decryption accumulation and error". First go to the national tax authority to unlock and rewrite the faulty IC card, and then re-enter the billing system. Use the old tax copy function of the previous month, and then copy You can file a tax after one tax.

2. If the ticket purchase authorization information on the IC card is cleared and the fault occurs, normal tax reporting is performed first. If the ticket is purchased again, the ticket purchase authorization needs to be re-performed.

3. "Failures" in copying taxes

(1) Description of "fault": The system interface is normal, but the system does not respond or cannot perform invoicing and tax reporting operations when an IC card is inserted.

(II) Reason and analysis: It may be that the IC card, the golden tax card, or the user's hard disk has been damaged. As long as one of the three hardware is damaged, the system will not be able to perform normal billing and tax reporting operations. The hard disk is damaged, the IC card system is not responding or cannot operate normally; if the hard disk is normal, the IC card or the golden tax card is damaged. After the IC card is inserted, the system cannot read the information, and can not perform billing and tax reporting.

(Three) troubleshooting:

1. When the tax control IC card is found to be damaged, you should first replace the IC card at the operation and maintenance unit, then go to the national tax authority to unlock and rewrite the IC card, and then re-enter the system to use the old tax copy function of the previous month and copy the tax amount again. The tax declaration is sufficient, and the system returns to normal.

2. When the gold tax card is found to be damaged, you should first go to the operation and maintenance unit to replace the gold tax card, then reissue the gold tax card to the national tax authority, and send all the invoice stubs issued last month to the national tax authority for manual supplementary recording. After that, you can file taxes and the system will return to normal.

3. When found

[1] After completing the tax registration certificate, the taxpayer goes to the bank service window to apply for a special tax account, and then goes to the declaration collection window to apply for a tax payment IC card. If you are willing to entrust an agent to apply for declaration, go to Jinsui Taxation Office to handle the entrusted agent declaration. And go to the service hall for tax declaration procedures before the 10th of the following month. After that, regardless of whether there is any sales (business) income in the future, tax declarations should be processed within the prescribed period.

[4] The first paragraph of Article 25 of the "Law of the People's Republic of China on Tax Collection and Management" stipulates that taxpayers must pay taxes in accordance with the laws, administrative regulations or the tax authorities in accordance with the reporting deadlines and contents declare. Article 32 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Collection and Administration of Tax Collection and Collection provides that if there is no tax payable within the tax period, the tax declaration shall also be processed in accordance with the regulations. Therefore, taxpayers should also declare if they have no income. Whether or not there is zero declaration depends on the relevant tax (fees) regulations approved by the tax authorities, and it is not necessarily related to the existence of income. The declaration process of each tax type is the same as the normal declaration process. Zero declaration of social insurance premiums requires the signature and consent of the tax administrator and the director to handle it.

Declaration process for general VAT taxpayers

[2] General VAT tax declaration methods are based on the "People's Republic of China Tax Collection Management Law" and its detailed implementation rules, the "Interim Regulations of the People's Republic of China on VAT" and the "

The online tax declaration operation process is divided into the following steps:

(Step 1) Fill in the declaration form

Use the "Fill Declaration Form" function to fill in the declaration form to be declared. Taxes that have not been registered in the local tax department can not be declared online; if you have sub-schedules, you must first fill in and save all the schedules, and then open the main form for editing or directly saving, such as: business tax declaration.

(Step two) Formal application

Use the "formal declaration" function to formally declare the completed and saved declaration form to the local tax collection and management system. After the declaration form is formally declared successfully, it can no longer be filled out and modified. The tax forms that are not formally declared or formally failed are treated as undeclared.

(Step 3) Transfer funds online

Use the "Online Transfer" function to invoice the officially declared return. After the successful invoicing, the Local Taxation Bureau will transfer the payment based on the invoicing information. Section information.

(Step 4) Inquiry about declaration and transfer

After the formal declaration and online fund transfer are completed, you should use "Report Enquiry" and "Transfer Enquiry" to perform enquiries and transfer enquiries. Make sure that all the declaration forms that need to be declared have been declared and paid successfully.

(Step 5) Print the return and tax payment certificate.

After the formal declaration is successful, you can print out the declaration form (the paper is A4 paper) through the "declaration inquiry" function.

After the deduction is successful, you can print the tax payment voucher at the bank where you opened the account.

Online declaration refers to the application of the previous month's VAT tax declaration, business tax tax declaration, accounting statement declaration, and personal income tax declaration online at the beginning of each month. There is a special online reporting system for online reporting, and there is a company-specific U KEY.

Tax copying: tax copying starts on the 1st of each month, and it can be done in the unit, and then print out the summary table of invoices for sales, etc .;

Tax declaration: It is to submit your tax-paid IC card and a summary form to the IRS to report the tax within the date set by the IRS. (Tax declaration and declaration can be performed at the same time)

Tax declaration: It is to bring the main form, schedule and financial statements of your general VAT declaration to the IRS and the local tax bureau for tax declaration.

The electronic declaration is to declare online at the unit first, and then bring the IC card, main form, schedule, and financial statements to the tax bureau and then declare it.

1Tax copying first: Write your sales data information on the Golden Tax Card automatically, and then print out the output invoice list and summary form (look at the invoice to understand) 2 first in the specified date Online declaration (what forms are available on the Internet, you should make the corresponding forms, 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 a hurry, you can put the IC card and the taxpayer It is sufficient to submit the forms, schedules, and financial statements to the IRS. If your business has taxes, the IRS will issue tax payment vouchers for you. You can use this voucher to pay taxes at the bank. 4 After returning to the unit, insert the IC card into the computer and turn it on.

Online tax declaration means that the taxpayer uses the computer to log on to the Internet within the prescribed tax period, fills in relevant tax-related electronic declaration forms, and sends the tax declaration data to the taxation declaration acceptance server of the tax bureau. The bank that holds the account pays the tax, or transmits the tax declaration information reported by the taxpayer through the network to the bank that holds the taxpayer through the network of the tax authority and the banking department, and the bank transfers the tax directly from the contracted account of the taxpayer A form of tax declaration for the treasury.

The implementation of online tax declaration conforms to the requirements of modern computerized accounting, and the application conditions are simple, easy to operate, and fast and convenient. After using the electronic declaration software, the taxpayer enters the declaration data into the declaration software, the software automatically reviews the data, and makes errors or correct prompts, so that the declaration data is more accurate and complete; the taxpayer is not restricted by time and space and stays at home With just a click of the mouse, you can complete the declaration, invoicing and tax payment procedures, which not only relieves the long waiting time of on-site declarations and the many round trips, but also the online electronic declaration operation is simple and easy, the degree of automation is high, the tax cost is reduced, and the savings are effectively saved The time it takes for taxpayers to report taxes at home has greatly improved their efficiency.

Online application process announced

Taxpayers who want to make online declarations can go to the competent state taxation bureau to obtain promotional materials and submit applications at any time. Fill in and submit an application to the competent taxation authority acceptance department. After agreeing with the competent state taxation bureau, they will sign with the online reporting technology service company. Online

Apply for Service Agreement ", receive the corresponding user manual and teaching CD-ROM to participate in training.

Business process description

The taxpayer accesses the electronic declaration webpage through the Internet, and logs 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 completing it. The electronic filing server temporarily stores the filing data submitted by taxpayers according to different tax authorities. The tax bureau side randomly collects relevant grouped data and processes the data. After the data processing is completed, the tax authority will send the taxpayer's tax account number and the corresponding deduction data to the designated bank to deduct the tax, and according to the deduction information confirmed by the bank, automatically send an email to the relevant taxpayer by email. Finally report the processing results.