What Is Tax Preparation?

meaning

[bào shuì] discuss

meaning

Pinyin bào shuì

[Entry] Tax declaration

[Citation explanation] [declare to Customs; make a statement of dutiable goods]

Chinese name

Tax return

Pinyin

bào shuì

Entry

Tax return

Citation explanation

Report to the tax authority and handle relevant taxes

Time

10 days to 3 months

Declaration process for general VAT taxpayers

[2] General VAT declaration methods are formulated in accordance with the relevant provisions of the "People's Republic of China Tax Collection and Administration Law" and its detailed implementation rules, the "Interim Regulations of the People's Republic of China on Value Added Taxes" and the "People's Republic of China's Invoice Management Measures.

I. All general value-added taxpayers (hereinafter referred to as taxpayers) make tax declarations in accordance with these Measures.

2. Taxpayers must implement electronic information collection for tax declaration. Taxpayers who use the anti-counterfeiting tax control system to issue special VAT invoices must file tax returns before they can file tax returns.

Third, tax declaration information

(1) Required information

1. "VAT tax return (applicable to general VAT taxpayers)" and its "Supplementary materials for VAT tax return (Table 1), (Table 2), (Table 3), (Table 4)";

2. Taxpayers using the anti-counterfeiting tax control system must submit IC cards that record current tax information (taxpayers with detailed data backed up on floppy disks must also submit backed-up data floppy disks), "VAT Special Invoice Stubs Detailed List "And" Detailed List of Deductions for Special VAT Invoices ";

3. "Balance Sheet" and "Profit and Loss Statement";

4. "Detailed List of Purchasing, Selling, and Storage of Refined Oil" (to be reported by taxpayers in the retail business of refined oil);

5. Other required reports required by the competent tax authority.

Taxpayers who implement electronic information collection in tax declaration, in addition to submitting the electronic data of the above-mentioned mandatory materials to the competent tax authority, must also submit a paper-added "VAT tax return (for general taxpayers)" (main form) And schedules).

(2) Documents for reference

1. The special VAT invoices and ordinary invoice stubs have been issued;

2. Deduction coupons for VAT invoices that meet the deduction conditions and apply for deductions in this period;

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

4. The stub link or report link of the purchase certificate;

5. Withholding tax payment voucher linkage;

6. Other reference materials required by the competent tax authority.

Whether the materials for inspection need to be submitted in the current period is determined by the provincial tax bureaus.

Management of VAT tax declaration materials

(1) Required information for VAT tax declaration

During the tax declaration period, the taxpayer shall promptly submit all the electronic data of the required information to the competent tax authority, and within the period determined by the competent tax authority in accordance with the tax law (the specific time shall be determined by the provincial tax bureaus), Article 3 and Paragraph 1 of the present Measures must be submitted to the papers required to be submitted (the specific number shall be determined by the provincial-level national tax bureau) and submitted to the competent tax authority. After the tax authority signs the receipt, one will be returned to the taxpayer. Keep it.

(II) Documents for reference of VAT tax declaration

After the end of the month, the taxpayer should carefully organize the data for reference and bind it into a book.

1. The stub coupons of the manual VAT special invoices and ordinary invoices issued in the entire book are bound in the original order; the computer version of the special VAT invoices, including the stub linkage of the special VAT invoices issued by the anti-counterfeiting tax control system, should be A booklet is bound for every 25 copies according to the invoicing sequence number, and less than 25 copies are bound according to the number of copies actually issued.

2. For the documents that are tax deduction vouchers, a booklet will be bound for every 25 copies according to the chronological order of acquisition, and less than 25 will be bound according to the actual number of copies.

3. When binding, the taxpayer / tax deduction document summary book cover (hereinafter referred to as the "cover") uniformly stipulated by the tax authority must be used, and the contents of the cover must be filled in as required, which should be reviewed and signed by tax officials and financial personnel. chapter. After enabling "Cover", taxpayers can no longer fill in the cover content of the original VAT invoice.

4. The taxpayer's unused manual VAT invoices for the current month will not be added with the "Cover Cover" for the time being. If they have not been used for two months, they should be installed in the month in which the competent tax authority cut off the remaining part Cover. "

The ordinary invoice and purchase voucher issued by the taxpayer will be added with the "cover" in the month when the entire copy is used up.

5. The "Cover" includes the name of the taxpayer unit, the number of documents in this volume, the amount, the tax amount, the total number of such documents in the current month, the number of this document, and the time of taxation. Formulated by the State Administration of Taxation.

V. "VAT tax return (applicable to general VAT taxpayers)" (main form and attached form) shall be purchased and obtained by the taxpayer from the competent tax authority.

Application period

Taxpayers shall file tax returns on a monthly basis. The reporting period is from the 1st to the 15th of the following month. If the last day is a statutory holiday, it will be postponed for 1 day. There will be statutory vacations for more than 3 consecutive days within the 1st to 15th of each month. Days are extended by the number of days off.

VII. Declaration method ^[1]

The main way for taxpayers to declare is through online reporting. In order to better serve the majority of taxpayers, tax returns can now be made on mobile phones. As long as you have a mobile phone CA digital certificate. The main process of online declaration: For example: if you need to report national tax, then you only need to use the China Unicom CA certificate to operate in the online declaration system or online tax office.

Eight penalties

(1) Taxpayers who fail to process tax declarations and submit tax materials within the prescribed time limit shall be punished in accordance with the relevant provisions of Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection.

(2) Taxpayers who refuse to declare or make false tax declarations after notification by the tax authorities, fail to pay or underpay the tax payable, shall be treated as tax evasion, and shall be subject to the 63rd Law of the People's Republic of China on the Administration of Tax Collection The relevant provisions of this article.

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