纳税申报（Tax return）.doc

纳税申报（Tax return） State Taxation Bureau tax declaration procedure (a) to the tax service hall declaration procedures 1, to declare the time: a month for a taxpayer to pay taxes, should be within 10 days after the expiration of the tax declaration; in 1 days, 3 days, 5 days, 10 days for the taxpayer a tax paying period, from the date of expiry of the declaration, within 5 days, the last day of the deadline for tax declaration in the case of national holidays can be postponed. 2, declaration procedures: (1) before the taxpayer in each tax declaration, to fill in the tax return, to calculate the tax, to fill open tax collection certificate. (2) to the taxpayer bank or bank pay tax tax service hall window. (3) in the reporting period, the tax stamps and first tax return to the tax levy branch window for tax declaration. 3, for tax returns to be carried with the information: (1) the tax certificate (2) the taxpayer may submit the tax information card (3) all kinds of declaration forms: 4 VAT payers who should fulfill the duty of VAT shall submit the following reports: (1) VAT declaration form; (2) list of value-added tax (special / ordinary) invoices; (3) detailed list of value added tax (special invoices / purchase documents / transport invoices) (4) subsidiary sales list; (5) monthly receipts for receipt of invoices; (6) the VAT declaration form is accompanied by data (7) VAT and income tax schedule. Note: small scale taxpayers submit 5, 6, 7, general taxpayers to 1 - 6 should fulfill the duty of consumption tax tax consumption tax, taxpayers should submit the following statements: 1) consumption tax return 2) gold and silver jewelry purchase and sale of monthly statements should fulfill business tax obligations taxpayers should submit the following statements: 5. The sales tax return shall fulfill the enterprise income tax levied by the IRS, and the taxpayer shall submit the following statements: (1) enterprise income tax return (2) annual tax return of enterprise inco