(1) Acceptance place: Tax Administration Branch.
(2) Information provided: The original of the entrusted tax payment agreement is in duplicate.
The newly signed entrusted tax payment agreement is in triplicate.
Application for Cancellation of Tax Payment Function of Taxpayer's Account in triplicate.
(3) Time limit for processing: immediate processing.
Matters needing attention
(a) Before paying taxes through the emissions trading system, there should be sufficient balance in the tax payment account.
The tax account provided by the taxpayer must be true and accurate, and ensure that there is enough deposit in the account to pay the tax at the time of tax declaration. If taxpayers need to transfer money to tax accounts across banks, they should go through the transfer formalities 1-2 days in advance according to bank regulations to ensure that tax payment funds are in place in time.
(2) Payment of inspection compensation tax, export withholding tax, withholding and remitting of income tax of foreign-invested enterprises and foreign enterprises, and withholding and remitting of income tax shall still be certified by the tax collection authorities.
(three) the normal tax refund shall be handled by the tax payment certificate.
Taxpayers who overpay or wrongly pay taxes for various reasons shall submit tax refund applications and tax payment certificates to the competent tax authorities. Tax payment vouchers include: special payment book for export goods tax, special tax payment voucher for tax transfer, etc.
Suddenly received ets social security deduction, which is the deduction method ETS, and the deduction is the social security payment of the unit. It is the enterprise's obligation to pay social security for employees. Generally, social security is to declare corporate finance first, and then deduct money together. The tax authorities shall still issue tax payment vouchers for the payment of inspection compensation tax, export withholding tax, income tax withholding of foreign-invested enterprises and foreign enterprises, withholding of withholding income tax, etc. Taxpayers who overpay or wrongly pay taxes for various reasons shall submit tax refund applications and tax payment certificates to the competent tax authorities. Tax payment vouchers include special payment vouchers for export goods and special tax payment vouchers for tax conversion. Different from the five insurances paid by the company, the payment period of the three insurances paid by individuals is one year, and the payment period is from April to June every year, and the payment amount is the annual insurance amount. According to the requirements of national insurance standards, the method of refunding more and making up less is adopted. Payment is required after the document is printed. You can pay by credit card or cash. If the cash or card balance is insufficient, it can also be used in two ways. After the payment is completed, you need to register with the archives management office, file the payment documents and enter the information, and then hand over the payment documents to the insurance payer, so that the payment is completed.
Ets payment for social security is to purchase and collect invoices, pay work costs and pay all taxes. You can use the ets system, which refers to the electronic tax payment warehousing system. After the merger of the competent national tax and local tax authorities, the taxpayer may entrust the payment of taxes (fees) after signing a tripartite agreement.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 24 The state establishes and improves the new rural cooperative medical system.
Measures for the administration of the new rural cooperative medical system shall be formulated by the State Council.
Article 25 The state establishes and improves the basic medical insurance system for urban residents.
The basic medical insurance for urban residents combines individual contributions with government subsidies.
People who enjoy the minimum living guarantee, disabled people who have lost their ability to work, elderly people and minors over 60 years old in low-income families, etc. , subsidized by the government.
Thirtieth the following medical expenses are not included in the basic medical insurance fund payment scope:
(a) shall be paid by the industrial injury insurance fund;
(2) It shall be borne by a third party;
(three) shall be borne by public health;
(4) Go abroad for medical treatment.
Medical expenses that should be borne by a third party according to law. If the third party is unable to pay or cannot determine the third party, the basic medical insurance fund will pay in advance. After the basic medical insurance fund pays in advance, it has the right to recover from the third party.
Article 18 of the Measures of the People's Republic of China on the Administration of Social Security Cards
Social security cards should be mainly used in human resources and social security business fields. Under the premise of keeping the main functions, standards and norms unchanged, key systems unchanged and management subjects unchanged, it can carry other public service functions with the consent of the Provincial Department of Human Resources and Social Security and the approval of Ministry of Human Resources and Social Security.