1. Small-scale taxpayers :
(1) Value-added tax: declare on a quarterly/monthly basis
1, monthly profit does not exceed 150,000, and annual profit does not exceed 450,000, exempt from value-added tax;
2, tax rate: 3%, currently due to Due to the epidemic, the preferential policy 1 is temporarily adopted.
3. Value-added tax calculation: tax-exclusive income = tax-included income/1+3% or the current discount is 1%)
VAT payable = tax-exclusive income * 3% (or the current discount 1%).
(2) Additional tax: declared on a quarterly basis, including:
1, urban construction and maintenance tax: 7% tax rate, 5% outside urban areas;
2, education fee : tax rate 3%
3, local education fee surtax : Tax rate 2%
4, additional tax calculation: VAT amount * tax rate.
(3) Corporate income tax: declared on a quarterly basis
1, tax rate 5% for profits below 1 million;
2, tax rate 10% for profits between 1 million and 3 million. ;
3, the tax rate is 25% for more than 3 million;
4, corporate income tax calculation: corporate income tax = total profit * tax rate (5%, 10%, 25%).
(4) personal income tax : monthly declaration
threshold 5,000, tax will be charged if it exceeds 5,000 (the tax rate is also different for different income levels).
(5) Stamp tax: Monthly tax rate: 0.03%.
Stamp tax calculation: tax-free income * 0.03% (6) Small-scale. Taxpayers: Only personal income tax is reported monthly, and other taxes are reported quarterly.
2. General taxpayers:
(1) Value-added tax: report on a monthly basis
1, tax rate: 13%, 9%, 6% (depending on the industry);
2 , Value-added tax calculation: output and input
(2) Additional tax: declare on a monthly basis
1. Urban construction and maintenance tax: tax rate 7%, 5% outside urban areas;
2. Education fee surcharge: tax rate 3%;
3. Local education fee Additional: tax rate 2%;
4, additional tax calculation: value-added tax * tax rate.
(3) Corporate income tax:
1, tax rate 5% for profits below 1 million, 10% for profits between 1 million and 3 million, 3 million The above tax rate is 25%;
2, corporate income tax calculation: corporate income tax = total profit * tax rate (5%, 10%, 25);
(4) Personal income tax: declare on a monthly basis
1, the starting point is 5,000, and tax will be taxed if it exceeds 5,000. The tax rate is also different depending on the income bracket, and the tax rate is different.
(5) Stamp tax quarterly report rate: 0.03%
(6) Stamp tax calculation: tax-excluding income * 0.03%
(7) 1. Monthly report. Complete before the 15th of every month: value-added tax, urban construction tax , education surcharge, stamp duty, personal income tax.
2, quarterly report. Complete before the 15th of the quarter: corporate income tax, financial statements.
3, annual report. Complete the annual financial report (industrial and commercial annual report) before June 30 of the following year, and complete the final settlement before May 31 of the following year.
3. Self-employed individuals
do not need to declare and pay corporate income tax, but they need to declare personal income from production and business operations.
4. 15 types of tax declaration processes
(1) Quarterly VAT declaration process
1. Open the State Administration of Taxation ×× Provincial Electronic Taxation Bureau webpage on the computer desktop
2. Log in in the upper right corner, enter the enterprise
3. I want to file taxes → tax declaration And pay → fill in the value-added tax return form
4. If there is no invoice, choose one-click 0 declaration → enter the declaration form → declare in the upper right corner
5. Evaluate, submit or close this page → reset the declaration list.
6. If there is a development vote, declare VAT (applicable to small-scale taxpayers)
7. Invoice data summary → Get the invoice data import declaration form → declare in the upper right corner
8. Evaluate, submit or close this page
9. Fill in the local education additional application form → Confirm that the information is correct → Submit the declaration with four comments
price in the upper right corner or close this page → Reset the declaration list.
Note: If you need to pay, please pay
(2) Personal income tax salary declaration process
1. Open the natural person tax management system withholding client
2 on the computer desktop. Enter taxpayer identification number (unified credit code)
3 input Name, mobile phone number, next step → experience
4 immediately, enter personal tax declaration password → log in to
5. Personnel information collection - → add information with * number - → submit - → close
Note: Legal person information must be filled in
6. Click Comprehensive Income Declaration on the left-→Fill in wages and salaries-→Confirm-→Import zero salary template
7. Fill in the income for this period.
8. Click Comprehensive Income Declaration on the left-→Send tax calculation return form-→Send declaration-→Get
to get feedback.
(3) Personal income tax production and operation declaration process
1. Open the withholding client of the natural person tax management system on the computer desktop
2. Enter the taxpayer identification number (unified credit code)
89
3. Enter your name and mobile phone number → Next step to experience immediately
4. Enter Individual tax declaration password → Log in
5. Personnel information collection - → Add → Fill in the information with * (select other types of employment and employment) - → Submit → Close
Note: Legal person information is required
6 Click on production and operation above + Preliminary on the left Pay tax declaration → fill in the total income and costs → save.
7. Click online tax filing on the left→Online filing→Send declaration→Get feedback.
(4) Issuing special value-added tax invoice process
1. Open the G State Administration of Taxation Guangdong Provincial Electronic Taxation Bureau webpage on the computer desktop
2. Log in in the upper right corner, enter the enterprise
take a break
3. I want to file a tax return - → use of invoices + VAT Special invoice issuance on behalf of
4. Add → Confirm + fill in the relevant information
(for the collection method, select the self-service terminal network point + number, and select the first branch office of the urban tax bureau
tax office) (the payee and reviewer both fill in their names)
5. Save - → Check the box to submit + remember the order number + go to window 3 for review
6. Get it at the self-service terminal
(5) Computer issuance of electronic ordinary invoice process
1. Download the XX tax app on your mobile phone to register an account and real-name authentication.
2. Open the G State Administration of Taxation ×× Provincial Electronic Taxation Bureau web page and log in in the upper right corner.
3. Personal entry → I want to handle taxes + matter handling + VAT electronic general invoice issuance.
4. Add + fill in the application form information (see attached page) → save → submit
5. Go to window 3 in the lobby to review the application form.
6. Log in again to the ×× Provincial Electronic Taxation Bureau of the State Administration of Taxation, enter personally → I want to apply for
tax → handle matters → issue an electronic general VAT invoice on your behalf.
7. Make payment, issue invoice, view invoice, download and print invoice.
8. Just print tax payment certificate .
(6) Process for adding invoice types
1. Open the XX Provincial Electronic Taxation Bureau webpage of the State Administration of Taxation on the computer desktop
2. Log in at the upper right corner, and the enterprise enters
3. I want to handle taxes → use of invoices + verification of invoice types on the left → next step
89
4. Click Add line under the approved invoice type information and fill in the relevant information
5. Next step → Submit the issuance of the social insurance fee
(7) Social Security Fee Operation Process
1. Open the website of the State Administration of Taxation ×× Provincial Electronic Taxation Bureau on the computer desktop;
2. Right. Log in at the upper corner and enter the enterprise;
3. I want to do taxes → tax declaration and payment of social security premium management;
4. Confirm the social security number → confirm;
5. Social security increase or decrease: click on social security increase or decrease registration (social security decrease or increase registration) ) Once filled in
6. Information → Save.
7. Declaration of social insurance premiums: Click Declaration of Social Security Premiums → Confirm and declare.
8. Social Security Security Payment: Click on Social Security Security Arrears Inquiry (deductions can be made in real time) and one deduction will be made.
9. Print the social security declaration form: Click on the social security insurance declaration and payment status query - select
10. Click on the year and month - click on the query - click on the declaration - click on the declaration summary form - right click on the empty space
11. White and print.
12. Print the social security tax payment certificate: issue payment voucher online, electronic tax receipt and tax
13. Click to query the tax payment certificate (social security form format) and select the required year and month.
14. Click on issue + click on the upper left corner → click below to open One print.
(8) Process of changing the financial person in charge or tax handler
1. Open the XX Provincial Electronic Taxation Bureau webpage of the State Administration of Taxation on the computer desktop;
2. Log in in the upper right corner and enter the enterprise;
3. I want to handle one tax matter. Change registration - next step;
4. Select the information that needs to be changed and fill in the information that needs to be changed, → next step;
5. Relevant supporting documents for the taxpayer to change the registration content → upload ID card front and back → submit.
(9) Tax registration (filing) process for individual industrial and commercial households:
1, real-name authentication, registering a ×× Provincial Electronic Taxation Bureau account
Method 1: Pass the X× Tax APP, real-name authentication (front and back of ID card) and register an account.
Method 2: Follow the ×× tax WeChat official account, perform real-name authentication (front and back of ID card) and register an account.
Method 3: Go to the front desk of the tax office to register with your real name, and then go to the State Administration of Taxation’s ×× Provincial Electronic Taxation Bureau webpage on your computer to register an account.
2. Search the State Administration of Taxation ×× Provincial Electronic Taxation Bureau on the computer web page and enter the web page.
3. Log in as a person in the upper right corner and click on the new taxpayer package on the left.
4. Fill in the company-related information → Submit the application.
5. After the tax registration (filing) is completed, a text message will be sent to the legal person’s mobile phone.
(10) The process of adding a ticket buyer:
1. Open the XX Provincial Electronic Taxation Bureau webpage of the State Administration of Taxation on the computer desktop.
2, log in in the upper right corner, and enter the enterprise.
3. I want to use a tax invoice. Check the invoice type on the left and click the next step.
4. Add a new line for the ticket purchaser’s information → fill in the relevant information and next step → upload the ID card photo (front and back) of the ticket purchaser
→ submit.
Note: New ticket purchasers need real-name authentication, account registration, login, and corporate tax clerk binding.
(11) Change the quantity process of invoice :
1, open the State Administration of Taxation ×× Provincial Electronic Taxation Bureau webpage on the computer desktop;
2, log in in the upper right corner, enter the enterprise;
3, I want to apply for a tax invoice and use the invoice type on the left Approval - Next step;
4. Click on the approved invoice type information and please select Change - → Change;
5. Apply for the maximum monthly number of invoices → Next step → Submit.
(12) Invoice verification process:
1. Open the XX Provincial Electronic Taxation Bureau webpage of the State Administration of Taxation on your computer desktop.
2, log in in the upper right corner, and enter the enterprise.
3. I want to apply for a tax invoice using → Check the invoice on the left for old payment.
4. Inspection → Select the type and date to be inspected and submit for inspection.
(13) Process for issuing special value-added tax invoices:
1. Open the Guangdong Provincial Electronic Taxation Bureau webpage of the State Administration of Taxation on your computer desktop.
2, log in in the upper right corner, enter the enterprise
3, I want to file a tax invoice and use → VAT special invoice issuance.
4. Add a new button and confirm and fill in the relevant information.
Collection method: Select the self-service terminal outlet, click the + sign, and select the tax office of the urban tax bureau; the payee and reviewer should fill in their names.
5. Save, check and submit → remember the order number and go to window 3 for review.
6, pick up at the self-service terminal.
(14) Issuance process of tax payment certificate:
1. Open the website of the ×× Provincial Electronic Taxation Bureau of the State Administration of Taxation on the computer desktop.
2, log in in the upper right corner, and enter the enterprise.
3. I want to file a tax. One item, one certificate, and one selection of required certificates (table format).
4. Select the date, query and print.
(15) Bank card binding process:
1. Open the website of the Guangdong Electronic Taxation Bureau of the State Administration of Taxation on the computer desktop.
2, log in in the upper right corner, and enter the enterprise.
3. I want to handle a tax matter and sign an agreement online to authorize the transfer of tax (fees).
4. Click Apply → Add Agreement, fill in the bank account information, and → Initiate signing.
Note: If you bind social security deductions, select social security fees after adding the agreement and fill in the information.
