The whole process of making accounts and filing tax returns

When filing tax returns, the basic process is as follows:

1. Log on to the website of the Inland Revenue Department and enter the user name and password.

2. Click "declare and pay" to declare the project according to the actual business of the enterprise, fill in the data, and click "submit" to pay the tax, that is, the declaration is successful.

1. Taxes declared by local taxes include business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and vehicle and vessel use tax.

(1) declare personal income tax before the 7th of each month.

(2) declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05.

(3) Stamp duty shall be declared once at the end of the year (for the whole year).

(4) Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit.

(5) The vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit.

(6) If there is no tax, zero declaration should be made on time.

(7) Tax declaration methods: online declaration and door-to-door declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau.

2. Taxes declared by national tax mainly include: value-added tax and income tax.

(1) declare VAT before 15 every month.

(2) At the end of each quarter, the income tax shall be declared before the next month 15.

(3) The national tax declaration is complicated, so it is necessary to install an online tax declaration system. The general national tax should train the reporting unit.

Third, copying taxes.

Copying tax is to record all invoices issued in the current month in the invoice IC card, and then report them to the tax department and read them into their computers as the basis for your unit to calculate tax. Generally, tax returns can only be made by copying the tax payment, and next month's invoice can only be issued by copying the tax payment, which is equivalent to clearing the output tax for one month.

Four, tax copying and tax filing are two processes, collectively referred to as tax copying: IC cards are used to buy invoices, issue invoices and tax copying.

(1) When purchasing invoices, you should go to the tax bureau with your IC card and invoice purchase permit. After purchase, the IC card should be inserted into the card reader and read into the anti-counterfeiting tax-controlled invoicing software for invoicing.

(2) When invoicing, first insert the IC card into the card reader, and then enter the invoicing system to invoice (you must know how to invoice, right? I won't explain it in detail), it should be noted that the electronic invoice and the printed invoice paper must be the same invoice.

(3) Proof of the input invoice. If your company has obtained the VAT invoice when purchasing goods, it will be sent to the tax bureau for certification according to the invoice deduction before the end of the month.

(4) Tax copying: At the end of the month, according to the tax copying time limit stipulated by local tax authorities (generally 65438+ 0-5 of the following month), the invoice information that has been issued and used this month will be copied into the IC card, and then the paper report will be printed and stamped with the official seal, and the IC card and the report will be placed in the lobby of the tax bureau for tax copying.

(5) Tax returns: after the financial statements are completed, the operations of filing, reviewing and filing tax returns (you must know the specific operation, so I won't talk about it here) are carried out, and the tax returns, including the main table and the attached table, are printed. This operation is done in the software of "Electronic Information Collection System for VAT General Taxpayer" in your machine. Filling in the purchase and sale invoices of goods can be downloaded online, quickly and accurately. At the end of the quarter, submit the main form of this quarter's return to the tax bureau. (6) Tax copying is one of the processes for the state to control special VAT invoices through the Golden Tax Project. If the enterprise is a general VAT taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy money.

5. Tax card and IC card (used for issuing invoices, copying taxes and purchasing VAT invoices). That is, all the invoices issued last month are recorded in the invoice IC card, and then reported to the tax department to read into their server as the basis for the unit to calculate the tax amount. Generally, tax returns can only be made after tax copying, and invoices for this month can only be issued after tax copying. Only after the monthly tax copy is successful can the tax declaration be made.

Sixth, online tax returns should still be copied before.

(1) Online tax filing means that you fill in your company's tax information online.

(2) Tax copying (also called tax copying) means that you read the information of this month's invoice on the IC card from your unit's tax control machine, and then the tax department writes the information on the card into the computer to check with the information of your unit's tax return to ensure the authenticity of the declared information.

(3) Only after checking the compliance can the declaration be made.

Seven, tax copying is a process in which the state controls the special invoices for value-added tax through the golden tax card project. If the enterprise is a general taxpayer and needs to issue a special VAT invoice, it must purchase a tax-controlled computer. After applying to become a temporary general taxpayer, you must go to the unit designated by the tax authorities to buy a golden tax card and an IC card (for issuing invoices, copying taxes and buying special tickets). That is, all invoices issued in the current month are recorded in the invoice IC card, and then reported to the tax department for reading into their computers as the basis for your unit to calculate the tax amount. Generally, tax returns can only be made by copying the tax payment, and the invoice for next month can only be issued by copying the tax payment, which is equivalent to one month's settlement of the output tax.

(1) About 1 ~ 5 I go to the tax bureau to copy the tax every month.

(2) Submit the output invoice issued by this month's anti-counterfeiting tax control for tax return.

Seven, copy the tax bill, you need to bring:

(1)IC card (tax copy has been written into the billing system)

(2) All export invoices of this month

(3) There is also the last blank invoice.

(4) All negative invoices issued this month should be brought, and some say that they are recovered positive invoices.

(5) Purchase and receive an invoice card

Legal basis:

accountancy law

Article 36 clearly stipulates: "If the conditions for establishment are not met, an intermediary agency approved to engage in accounting agency bookkeeping business shall be entrusted to do bookkeeping." Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. In this enterprise, only the cashier is responsible for the daily fund income and expenditure business and property custody.