Question 1: What is a tax return? Tax returns are available in monthly, quarterly, semi-annual and annual forms. The monthly report generally includes a balance sheet and income statement; the quarterly report plus income tax. Nowadays, declarations are basically made online. You only need to log in to the national tax website and it will provide a form, which you just need to fill in.

Question 2: What is a tax return? What is a tax return?

Tax declaration is a legal procedure for taxpayers to submit written declarations to tax authorities on tax matters. The tax law stipulates that regardless of the tax collection method used by the tax authorities to collect taxes, taxpayers must submit unified format tax returns, financial accounting statements and other tax information to the tax authorities on time, truthfully fill in tax matters, and accurately calculate the tax payable. , based on which the tax authorities issue tax payment vouchers and taxpayers pay taxes. If errors occur in tax returns, taxpayers will bear legal responsibility in accordance with the law.

Why file a tax return?

Tax declaration is an important system for taxpayers to regularly report in writing to the tax authorities on their production and operation income and matters related to the calculation of tax payments. It is not only a legal procedure, but also an important link that establishes a close relationship between tax authorities and taxpayers. Through taxpayers' tax returns, the tax authorities can clearly understand the taxpayer's production, operation and tax payment situation, and guide taxpayers to correctly implement tax laws. Taxpayers can also keep abreast of relevant national tax policies and laws in their tax returns. Units and individuals that have the obligation to withhold and pay, collect and remit taxes must also perform the reporting procedures for withholding and remitting, collecting and remitting taxes in accordance with relevant regulations.

How many ways are there to file a tax return?

Classification of tax declaration methods: According to the delivery method of the declaration form, there are: door-to-door declaration, mail declaration and electronic declaration; according to the person who fills out the declaration form, there are two types: self-declaration and agency declaration. Our province uniformly classifies the tax return form according to the method of delivery, which is divided into (1) direct declaration, that is, the taxpayer fills in the tax return form by himself or entrusts an agency to fill in the tax return form and then directly delivers it to the designated tax authority for tax declaration; (2) indirect declaration form Declaration, that is, in addition to direct declaration, other declaration methods include mailed declaration and various electronic declaration methods.

What are the specific methods for indirect declaration?

1. "IC" card declaration: The taxpayer will "write" the relevant tax declaration information onto the IC card through the tax payment machine. During the tax declaration period, the taxpayer will send the IC card to the tax authority for processing. The Tax Service Department "writes" to the collection management application software system through a reader to complete tax declaration matters.

2. Declaration by mail: If taxpayers have difficulty in filing tax returns at the tax authorities, they can mail the tax returns to the tax authorities through the post office within the declaration period, and submit the tax liability calculated in the tax returns. The tax paid is remitted to the bank account designated by the tax authority, and the tax authority issues a tax payment voucher accordingly to collect the tax. After the tax is paid to the treasury, the tax authority will send the accounting copy of the tax payment voucher to the taxpayer. For mailed returns, the postmark date shall be the actual filing date.

3. Computer declaration: Qualified taxpayers can transmit tax declaration information and relevant materials to the tax authorities through the computer network to complete the tax declaration.

4. Telephone declaration: The taxpayer calls the tax service office of the tax authority and enters the computer code, password, tax time, tax type code, tax calculation basis, etc., and transmits the data to the tax office In the agency computer network, computers automatically store and convert information, complete tax returns, and automatically transfer funds to pay taxes.

How to apply for approval of indirect declaration?

Taxpayers and withholding agents must submit a written application using the indirect declaration method, which must be reviewed by the competent tax authority and submitted to the county (district) level tax authority for approval before indirect declaration can be implemented. .

What are the main contents of the tax declaration of taxpayers and withholding agents?

Taxpayers and withholding agents must go to the competent tax authorities to make tax returns or submit withholding reports within the reporting period stipulated in laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations. Report form for tax payment, collection and remittance.

The main contents of the tax declaration or withholding and payment, tax collection and repayment reports of taxpayers and withholding agents include: tax types, tax items, taxable items or tax withholding and payment, Items of tax collection and repayment, applicable tax rates or unit tax amounts, tax calculation basis, deduction items and standards, tax payable or withholding and repayment, amount of tax collection and repayment, tax period, etc. For specific content, see various tax returns and tax withholding and payment, collection and repayment report forms.

What information should be attached to the tax return?

When taxpayers file tax returns, they should also submit the following relevant documents and materials according to different circumstances:

1. Financial accounting statements and explanatory materials;

2. Contracts and agreements related to tax payment;

3. Certificate of tax management for overseas business activities;

4. Relevant certification documents issued by domestic or overseas notary agencies;

p>

5. Other relevant certificates and materials that should be submitted as prescribed by the tax authorities.

The withholding agent handles tax withholding and payment, collection and repayment reports...gt; gt;

Question 3: What does declaration mean? Declaration means Apply to the next higher level. Or if something breaks in your home, fill out a report. The scope of your question is too broad to answer.

Question 4: What is a declaration form? The declaration form is used to declare the tax status of your organization and can be downloaded online. (Download whatever reports you need. You can download them from the local tax website). Tax filing issues: You can take the reports to the counters of the local tax hall to handle them. If you have applied for online declaration, you can declare them at your work or at home (please do not Forget the deadline for filing, the tax filing situation depends on the situation in each place)

Question 5: What does tax filing mean? Tax filing means that the tax paid is calculated when taxpayers fulfill their tax obligations. It is a legal procedure to submit a written report to the tax authorities on relevant matters. It is also the main basis for the tax authorities to handle collection business, verify the tax payable, and issue tax payment certificates. It is an important link in tax collection management and an important part of the implementation of tax management. important system.

If both national tax and local tax are involved, then tax declarations must be made to the national tax and local tax respectively. Only one tax department is involved, and taxes are declared to only one tax department.

If you are a general taxpayer, you must declare national taxes online before the 10th of each month (Internet declaration), and then submit paper documents to the tax department (including accounting statements, report attachments, tax returns, etc. )

If it is a "regular fixed amount" (small-scale taxpayers, self-employed fixed-tax accounts), now almost all banks declare tax deductions. Just go to the bank to deposit enough tax before the 10th of each month. No need to Go to the tax hall to declare.

If you are paying local property tax, stamp duty, vehicle and vessel tax and other sporadic taxes, you must go to the local tax hall to declare tax in time when the tax payment occurs.

If you are a taxpayer paying corporate income tax, old companies before 2001 should report to the local tax hall within 15 days after the end of each quarter. New companies after 2002 can file online according to the above period. You can declare directly to the National Tax Hall.

Question 6: What is the font of the IRS tax return form? Manually adjust the printer and select Song Dynasty as the font.

A tax return form is a tax document designated by the tax authority and filled out by taxpayers to complete the tax declaration process.

Generally, it should include the name of the taxpayer, tax type, tax items, taxable items, applicable tax rate or unit tax amount, tax calculation basis, tax payable, tax period, etc. The value-added tax return also includes input tax and output tax; the income tax return also includes sales receipts, sales profits, taxable income, income tax payable, etc.

Question 7: How to fill out tax returns? There are many types of tax returns. I don’t know which one the poster is asking about. For example, there are value-added tax returns, income tax returns, business tax returns, and local tax returns. Comprehensive returns and more. You can check the website of the tax authority in your region, because the declaration system in each region is different. There are instructions for filling in their declaration system. Here is an income tax filling instruction for you, please check it.

Instructions for filling in the corporate income tax return

(1) Header instructions

1. "Tax Attributable Time": Generally fill in the first day of January of each year in the Gregorian calendar to December 31st; if the enterprise opens in the middle of the year, the date of actual commencement of operations should be reported to December 31st of the same year; if a merger, division, bankruptcy, suspension of business, etc. occurs in the middle of the year, the report shall be filled in as required by regulations For liquidation, the report should be filled in from January 1 of the current year to the date of suspension of business or the date of court ruling and declaration of bankruptcy.

2. "Taxpayer name: fill in the full name of the taxpayer as stated in the tax registration certificate.

3. Monthly, quarterly, and annual declaration codes: When filing monthly and quarterly tax returns, the code Fill in l; when filing the annual tax return, fill in the code 2.

(2) Total income items

1. Line 1 "Sales (Business) Income": Fill in the items engaged in industry and commerce. The basic business income of the industry, income from the sale of materials, waste materials, and waste materials, technology transfer income (royalty income is reflected separately), income from the transfer of fixed assets and intangible assets, income from leasing and lending packaging materials (including overdue deposits) ), self-produced and commissioned products are deemed to be sales revenue.

2. Line 2 "Sales Return": Fill in the sales that have been recognized as revenue and reflected in "Sales (Business) Revenue". (Operating) income is returned.

3. Line 3 "Discounts and allowances": Fill in the cash discounts and allowances included in "Sales (operating) income", no. Including commercial discounts and allowances directly deducted from sales revenue.

4. Line 5 "Tax-free sales (business) income": fill in the separately accounted tax-free technology transfer income, tax-free income from the treatment of "three wastes", tax-free planting and breeding of state-owned agricultural enterprises and institutions

5. Line 6 "Royalty Income: Fill in the net income from the transfer of "use rights" of various operating intangible assets. The income from the transfer of "ownership" of various operating intangible assets and the income from the transfer of "land use rights" are reported in "Sales (Business) Income"; the income from the transfer of investment intangible assets and land use rights are reported in "Net income from investment transfer" Fill in the report.

6. Line 7 "Investment Income": Fill in the deposit interest income, interest income from debt investment and dividend income from equity investment obtained by the enterprise. Among them, deposit interest is reported as accrued interest on monetary funds deposited by the enterprise in banks or other financial institutions, including accrued interest on out-of-town deposits, bank draft deposits, cashier's check deposits, letter of credit deposits, and credit card deposits; debt investment interest income Fill in the interest accrued for each debt investment: Dividend income should fill in the dividends, dividends, joint venture dividends, cooperation or partnership dividends and other accrued dividend-type income from all equity investments (according to the Ministry of Finance and the State Administration of Taxation (94 ) The amount after restoration calculation specified in Caishuizi No. 009 document).

7. Line 8 "Net income from investment transfer": Fill in the net income from the transfer and sale of investment assets. If it is a negative number, fill in the "Net loss from investment transfer" in the "Total expenses for the period" (No. 31 Line)o

8. Line 9 "Net lease income: fill in the net amount of lease income minus lease expenses. If it is net expenses, fill in the "net rental expenses" in "Total expenses for the period" (No. Line 24).

Income from packaging rentals, equipment rental income from construction companies, and real estate rental income from real estate companies should be reflected in "sales (operating) income".

9. Line 10 "Net Exchange Income": Fill in the net amount of exchange income minus exchange expenses for the company's current financial expenses. If it is net expenses, fill in the "Net Exchange Income" in "Total Expenses for the Period" loss” (line 23). Exchange gains and losses that have been capitalized and included in the cost of relevant assets shall not be reflected repeatedly here.

10. Line 11 "Net income from asset inventory: fill in all inventory assets and fixed assets inventory profit and loss of the enterprise that are allowed to be included in costs and non-operating expenses after inventory losses, damage and scrapping" The net amount, if it is a net loss, fill in the "net loss of asset inventory, damage and scrapping" (line 30) in the "total period expenses". Income from the transfer of relevant assets is not reported in this line.

ll. Line 12 "Supplement...gt;gt;

Question 8: What does the comprehensive tax return mean? The comprehensive tax return is the local tax payment The declaration form is not just a declaration form for one tax type, but a declaration form for multiple taxes, including: business tax, urban construction tax, education surcharge, stamp tax, and embankment protection fee.

Question 9: What is the basis for calculating the value-added tax in the tax return? Value-added tax (VAT) From the tax calculation principle, value-added tax is a new addition to multiple links in the production, circulation, and labor services of goods. A turnover tax levied on the value or added value of goods, that is, it is borne by the consumer. It is taxed only if there is added value, but not if there is no added value. However, in practice, the added value or added value of goods is not taxed during production. It is difficult to calculate accurately during the circulation process.

Therefore, China also adopts the tax deduction method commonly used in the world, that is, based on the sales volume of goods or services, the prescribed tax rate is applied. Calculate the output tax, and then deduct the value-added tax paid when acquiring the goods or services, that is, the input tax. The difference is the tax payable on the value-added part. This calculation method reflects the principle of calculating tax based on value-added factors.

Tax calculation basis requirements:

1. Deposits collected by taxpayers for leasing packaging for the purpose of selling goods are separately accounted for and will not be included in sales tax. The deposit that will not be refunded due to overdue packaging shall be levied at the applicable tax rate for the packaged goods.

2. If the taxpayer sells goods at a discount, if the sales volume and discount amount are on the same bill. If separately noted on the invoice, VAT can be levied on the discounted sales volume; if the discount amount is invoiced separately, the discount amount cannot be deducted from the sales volume regardless of how it is handled financially.

3. If a taxpayer sells goods by exchanging old goods for new ones, the sales price shall be determined based on the sales price of the new goods in the same period.

If the taxpayer sells goods by repaying the principal, the principal repayment shall not be deducted from the sales amount. Expenditure.

4. If a taxpayer needs to formulate a taxable price to determine sales due to reasons such as an obviously low sales price or no sales price, the cost profit margin in the price combination formula is 10. However, for goods that are subject to ad valorem consumption tax, the cost profit rate in the price formula is the cost profit rate stipulated in the "Provisions on Certain Specific Issues of Consumption Tax"

Question 10: What is a tax declaration? 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. It is the main basis for taxpayers to fulfill their tax obligations and assume legal responsibilities. It is also the main source of tax management information for tax authorities and An important system for tax management.

The main contents of tax returns or tax withholding and collection and remittance reports of taxpayers and withholding agents include: tax types, tax items, and tax payable. Items or tax items that should be withheld and paid, collected and paid, applicable tax rates or unit tax amounts, tax calculation basis, deduction items and standards, tax amounts payable or tax amounts that should be withheld and paid, collected and paid, taxes period, etc.

Tax declaration means that after taxpayers and withholding agents have incurred statutory tax obligations, they submit relevant tax matters and payable taxes to the competent tax authorities in writing within the declaration period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities. The legal act of taxation.

The "Tax Collection and Administration Law of the People's Republic of China" stipulates the following provisions on tax declaration:

(1) Taxpayers must file taxes in accordance with laws, administrative regulations or The authorities shall truthfully handle tax returns in accordance with the declaration deadlines and declaration contents determined by laws and administrative regulations, and submit tax returns, financial accounting statements, and other tax information that the tax authorities require taxpayers to submit based on actual needs. The withholding agent must truthfully submit the withholding and remittance and collection and repayment tax report forms according to the tax reporting period and declaration content determined in accordance with the laws and administrative regulations or the tax authorities according to actual needs. Other relevant information required to be submitted by the withholding agent.

(2) Taxpayers and withholding agents can directly go to the tax authorities to file tax returns or submit tax withholding and payment reports, or tax collection and repayment reports, or they can submit tax returns by mail or data in accordance with regulations. Handle the above-mentioned declaration and submission matters by telegram or other means.

(3) If taxpayers or withholding agents are unable to file tax returns or submit tax withholding and remittance or collection and remittance reports on time, they may defer the tax declaration with the approval of the tax authorities. If an extension is approved to handle the required declaration and submission matters, the tax shall be prepaid within the tax period based on the actual tax amount paid in the previous period or the tax amount approved by the tax authority, and tax settlement shall be handled within the approved extension period.

According to the provisions of the "Tax Collection and Management Law of the People's Republic of China":

(1) Enterprises, branches established by enterprises in other places and places engaged in production and business operations , Individual industrial and commercial households and public institutions engaged in production and operation (hereinafter collectively referred to as taxpayers engaged in production and operation) shall, within 30 days from the date of receiving the business license, apply to the tax authorities for tax registration with relevant certificates. The tax authorities shall review and issue a tax registration certificate within 30 days from the date of receipt of the declaration.

(2) For taxpayers engaged in production and business operations, if the content of tax registration changes, the tax registration shall be made within 30 days from the date of change registration with the industrial and commercial administrative authorities or before applying to the industrial and commercial administrative authorities for deregistration. , apply to the tax authorities for changes or cancellation of tax registration with relevant certificates.

(3) Taxpayers engaged in production and business operations shall, in accordance with relevant national regulations, hold tax registration certificates, open basic deposit accounts and other deposit accounts in banks or other financial institutions, and submit all their account numbers to Tax authority reports.

(4) Taxpayers shall use tax registration certificates in accordance with the regulations of the tax authorities of the State Council. Tax registration certificates may not be lent, altered, damaged, traded or forged.

The legal liability for violating tax declaration regulations is based on the "Tax Collection and Administration Law of the People's Republic of China"

(1) If a taxpayer fails to file a tax declaration within the prescribed time limit, Or if the withholding agent or tax collection agent fails to submit a tax withholding and remittance or tax collection and remittance report form to the state tax authorities within the prescribed time limit, the state tax authority shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan. Fines; if corrections are made within the time limit, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed;

(2) General taxpayers who fail to declare and calculate input tax, output tax and tax payable in accordance with regulations , in addition to being punished as stipulated in the preceding paragraph, the qualification for input tax deduction and the right to use special invoices will be canceled within a certain period, and the value-added tax payable will be calculated and levied based on the sales volume and the prescribed tax.