New tax declaration for taxpayers

2022-07-31 0 By

Taxpayer does hold water to report to duty duty machine newly when, tax authority can be maintained according to business scope tax (cost) kind and duty item.After the identification is completed, the enterprise shall complete the declaration on time within the prescribed declaration period.So the new taxpayer will involve what taxes (fees), which declaration need to be completed?In the early stage of operation, enterprises mainly need to complete regular declaration items regularly, including: value-added tax and additional taxes, enterprise income tax or individual income tax (operating income), withholding individual income tax (comprehensive income), water conservancy construction fund, and timely declaration of financial statements.For example, enterprises have specific tax-related behaviors, such as signing contracts will involve stamp duty, and company-owned properties may involve property tax, etc.After doing taxpayer holds water newly additionally, the social insurance premium that is pay for enterprise employee by the regulation also deals with capture cost item in tax authority.The following is a detailed introduction of common taxes and fees to declare knowledge.1. Declaration of VALUE-ADDED tax and Additional taxes (1) Declaration period The VAT declaration shall be made within a fixed period of one month or one quarter, and shall be declared and paid within 15 days from the expiration date.Urban maintenance and construction tax, education surcharge and local education surcharge shall be paid at the same time as VAT and consumption tax.After logging in to the Electronic Tax Bureau, click ——.Individual double registration: after logging in to the electronic Tax Bureau, click ——.Enterprise income Tax Declaration (1) Period of declaration Enterprise income tax shall be paid in advance on a monthly or quarterly basis.An enterprise shall, within 15 days after the end of a month or quarter, submit an enterprise income tax return in advance to the tax authorities and pay the tax in advance.An enterprise shall, within five months after the end of a year, submit an annual enterprise income tax return to the tax authorities and settle the amount of tax payable or refunded.The income tax of small enterprises with small profits shall be paid in advance on a quarterly basis.Path 1: Log in to the Electronic Tax Bureau and click —-.Declaration path 2: Log in to the Electronic Tax Bureau and click ——–.Individual Income Tax (Business Income) Declaration Period Individual income tax shall be calculated on an annual basis, and the taxpayer shall, within 15 days after the end of each month or quarter, file a pre-payment tax declaration with the local competent tax authorities of the place of business administration.Before March 31 of the next year in which the income is obtained, it shall settle the settlement with the competent tax authorities of the place where the business is managed.1. (1) Declare through the webpage of natural Person tax Administration System (ITS System).Log in to the webpage of ITS system with the personal tax APP account of legal person or financial officer or authorized tax officer and click –.If the investor declares by himself, log in the investor’s own personal income tax APP account and click –.(2) The invested entity handles the declaration on behalf of the “withholding client of natural Person’s Tax Management System”, logs in the withholding client of natural Person’s tax Management System and clicks the upper left.2. Apply for individual income tax from regular fixed business in electronic Tax Bureau and click —— after logging in to electronic tax Bureau.Four, withholding individual income tax (income) to declare (A) deadline for newly established enterprise (the withholding agent) for the first time to pay for the taxpayers, shall, in accordance with the taxpayer to provide basic information, such as the taxpayer identity number of fill in the personal income tax base information table (A table), and in the next month when withholding declaration to the tax authorities.A newly established enterprise (withholding agent) shall, within 15 days of the month following the withholding of tax, submit to the competent tax authorities the relevant information of all individuals whose income it has paid, the amount of income paid, the items and amounts deducted, the specific amount and total amount of tax withheld and other relevant tax-related information and materials.The tax withheld or withheld monthly or each time by a newly established enterprise (withholding agent) shall be turned over to the State Treasury within 15 days of the following month, and an Individual Income Tax Withholding Return shall be submitted to the tax authorities.1. Declare through the withholding terminal of natural person electronic Tax Bureau.Log in natural person electronic tax bureau withholding end click comprehensive income declaration.2. Declare through the webpage of natural person electronic Tax Bureau.Log in to the webpage and click on unit tax – Withholding Declaration – Comprehensive income Declaration.(Restrictions on webpage application: the number of applicants is not more than 300)