How to operate the tax declaration process

Hello, I'll sort out the operation process of tax return for you, which is divided into nine steps: 1. The collection of accounts mainly starts from two aspects:

Purchase and sale invoices for main business. General purchase invoices will be handed over to the accountant by the purchasing department or similar departments, and sales invoices will be issued by the accountant. So, you can keep the sales invoice at that time. If it is authorized to be sent to other positions (similar to the position at the front desk of the hotel), you must submit it to the finance office regularly.

Original vouchers compiled by the company itself. There are two main types of such bills. One is the payroll. If the company has a personnel department, this form is provided by the personnel department. Without personnel, the finance department can't be prepared. The other is depreciation statement, which is compiled by accountants themselves.

Second, paste the bill.

This step is mainly to sort out and paste the original bills collected in the first step into the "Bill Paste Sheet". First separate the bills you receive according to the types mentioned in the first step, and then further subdivide them into the above four categories. For example, sales invoices should be pasted according to different sales customers, and bank receipts should also be pasted according to collection or payment, transfer fees or interest income.

Third, the registration certificate

Fill in the accounting vouchers according to the second sorted and pasted bills, that is, write entries, but now enterprises basically use financial software, and you only need to enter the entries into the financial software to save them according to the pasted original bills.

After all accounting vouchers are entered, be sure to check the voucher serial number. If there is a jump number, you must prompt the overall voucher serial number according to the software, otherwise the accounting voucher will be reworked if it is printed and found.

Fourth, accounting and settlement.

Here we need to remember a processing sequence: registering accounting vouchers-bookkeeping-carrying forward profit and loss-bookkeeping-closing. This step, the financial software has the corresponding operation, according to the steps.

5. Print vouchers and financial statements.

Printing vouchers is to print out the accounting vouchers registered above and paste them on the sorted original bills; Printing statements is to print out the financial statements automatically generated by financial software for use when filing tax returns.

By this step, the accounting work has been basically completed.

Six, copy tax

This step will involve the invoicing software and the tax control panel. At the beginning of each month, you need to insert the tax control panel into the computer with billing software, and then open the billing software. The computer should be in a networked state, and it will automatically complete the tax copying work after logging in. We should pay attention to a problem here. At the beginning of each month, you must copy the tax first, then file the tax, and finally clear the card. The order cannot be reversed, otherwise the tax return will fail.

Seven. report to a higher body

Search "Electronic Taxation Bureau of a Province in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" on the Internet, and click to enter the login interface. After logging in, select the "tax declaration" module. After entering, the form system that needs to be declared in the current month will be highlighted. After clicking, fill in and save according to the prompt, and the saved declaration form will be displayed together. After the verification is correct, click the declaration button at the back of the corresponding form and wait for the words "successful declaration" to appear. After this step is completed, it is best to print out the declaration form immediately for subsequent binding and filing.

Eight, clear the card

Then insert the golden tax plate into the computer with billing software and keep the computer networked. After logging in to the billing software, the software will automatically complete the card clearing operation.

At this point, the tax filing work has been completed.

Nine, binding vouchers and tax statements

Printed vouchers and forms can be sorted and bound in order.

Legal basis: Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC): Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-exempt income, various deductions and allowable losses in previous years. Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.