I. Understand the basic concepts of annual settlement declaration.
The declaration of annual settlement and payment is a process in which an enterprise or individual summarizes and liquidates the tax situation of the previous year after the end of the year. It is necessary to declare the income, expenditure and pre-tax deduction declared to the tax department so that the tax department can calculate the tax payable.
Second, prepare the required materials for declaration
Before the annual settlement declaration, the following materials need to be prepared:
1. Financial statements of the previous year, including balance sheet and income statement;
2, the previous annual tax returns and related accessories;
3. Other tax-related certification materials, such as invoices and contracts.
Third, fill in the declaration form
After you have prepared the necessary materials for the declaration, you can begin to fill in the declaration form. When filling in the declaration form, you need to fill in all the data item by item according to the requirements of the tax department. The specific filling steps are as follows:
1. Fill in the taxpayer's basic information, including the taxpayer's name and taxpayer identification number;
2, fill in the income, including the amount and source of income items;
3. Fill in the pre-tax deduction items, including the amount and basis of each pre-tax deduction item;
4. Fill in the tax payable and calculate the tax payable according to the income and pre-tax deduction data;
5. Check the data and sign for confirmation to ensure the accuracy and completeness of the declared data.
Fourth, submit a declaration.
After completing the declaration form, you need to submit the declaration form and related materials to the tax department. The submission method can be online submission or offline submission. Please refer to the requirements of local tax authorities for specific methods.
Verb (abbreviation of verb) matters needing attention
1. When filling in the declaration form, you must fill it out item by item according to the requirements of the tax department to ensure the accuracy and completeness of the data;
2. If necessary, you can consult the tax authorities about relevant policies and reporting requirements;
3. Before submitting the declaration, be sure to check the data and sign for confirmation, so as to avoid unnecessary troubles caused by data errors.
To sum up, the process of filling in the annual settlement declaration form needs to understand the basic concepts, prepare the required materials for declaration, fill in the declaration form as required and submit it to the tax authorities. In the process of filling in, we must pay attention to the accuracy and completeness of the data and abide by relevant policies and regulations.
Legal basis:
"People's Republic of China (PRC) tax collection and management law"
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
"People's Republic of China (PRC) tax collection and management law"
Article 62 provides that:
"Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents who fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, shall be ordered by the tax authorities to make corrections within a time limit and may be fined less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed. "