Tax report to tax bureau or administrative service center
1) tax (original + )
2) organization code (original + )
3) license (original + )
4) articles of Association (original + )
5) lease agreement (original + ) with stamp ty
6) rent invoice (original + )
7) real estate ID card and homeowner's ID card ()
8) ID card of legal person and me (original + )
9) official seal
10) rent invoice tax bill (original + )
11) Ca digital certificate: 280 yuan
the tax administrator is responsible for managing your tax situation, and does not directly accept your declaration and payment
go to the tax hall when you declare and pay monthly and purchase invoices
go to the tax administrator when you deliver information monthly, and the administrator will call you if there is something else.
1. Copy of business license
2. Copy of organization code card
3. Copy of corporate identity card
4
5
House property certificate or rental contract7
after submitting the above information, we will wait for the tax department to verify the tax amount of the enterprise
extended data:
national tax, also known as central tax, is collected by the State Administration of taxation system, is a fixed source of central government revenue, owned by the central government. The State Administration of taxation is directly under the State Council in charge of Taxation (at the ministerial level)
In the process of developing socialist market economy, tax bears the functions of organizing financial revenue, regulating economy and social distribution. More than 90% of China's annual fiscal revenue comes from taxation, which plays an increasingly important rolethe state tax system is mainly responsible for the collection and management of value-added tax, consumption tax, enterprise income tax and urban maintenance and construction tax paid by the railway, the head offices of banks and insurance companies, central enterprise income tax, income tax of joint-venture enterprises and joint-stock enterprises composed of central and local enterprises and institutions
after January 1, 2002, the enterprise income tax of registered enterprises, the income tax of local and foreign banks and non bank financial enterprises, the income tax and resource tax of offshore oil enterprises, the indivial income tax on the interest income of savings deposits, the stamp tax on securities transactions, the vehicle purchase tax, and the tax refund for export procts shall be handled in the administrative departments for Instry and commerce at all levels, The income of the central tax is the ecation surcharges attached to the central tax and sharing tax
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the normal time is 15 working days when a set of seal is engraved under the enterprise license. If the tax is not checked within 6 months, it will be revoked
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if you choose to open an account in the bank first, you can report it within 1 month
< / OL > if you choose to open an account in the bank first
1. Tax registration: it is responsible for accepting taxpayers' registration of business opening, change, business suspension and cancellation; Verification and replacement; General taxpayer qualification (annual inspection): abnormal household treatment; Illegal treatment of tax registration certificate
2. Invoice management: responsible for accepting the approval of taxpayer's self issued invoice: Invoice inspection, sale, cancellation and issuing on behalf of the taxpayer; Illegal handling of invoices
3. Tax returns: responsible for accepting tax returns of all kinds of taxpayers
4. Tax collection: responsible for the collection (refund) of various taxes (overe fine, fine), and handling the proceres of tax pre storage, collection, transfer, warehousing, etc
5. Tax consultation: responsible for answering tax policies, regulations, tax practice knowledge, tax proceres and other related contents
6. Tax management: it is responsible for accepting all kinds of declaration documents to be approved, such as delayed declaration, delayed payment of tax, tax exemption and refund, etc., as well as the relevant contents that need to be approved by the tax department in the operation and management of taxpayers< 1. How to handle the collection and purchase proceres of VAT special invoice
taxpayers should bring the following information to the invoice sales window of the tax service hall to handle the collection and purchase book of VAT special invoice:
1. Copy of tax registration certificate
2. General taxpayer application form (see general taxpayer qualification identification for details)
3. Purchase invoice approval form (received and endorsed by the competent tax authority)
4. Enterprise official seal, financial seal and private seal of legal representative
5. Two photos of legal representative, two photos of ID card and ticket buyer, and ID card
6. Bar seal (including company name, address, telephone number, tax registration certificate number, deposit bank and account number). According to the size stipulated by the tax authorities< (2) how to go through the proceres of receiving and purchasing ordinary invoices; (2) taxpayers should bring the following information to the invoice sales window of the tax service department when they go through the proceres of receiving and purchasing ordinary invoices:
1. Copy of tax registration certificate
2. Purchase invoice approval form (received and endorsed by the competent tax authority)
3. Enterprise official seal, legal person private seal and indivial business need to bring special invoice seal< Third, how to collect and purchase special VAT invoice
special person shall be designated to collect and purchase special VAT invoice. When collecting and purchasing, the VAT invoice collection book and the old invoice used up in the previous collection and purchase shall be used up. According to the principle of checking the old invoice and purchasing the new one, the taxpayer shall purchase the VAT invoice as soon as he arrives if he does not violate the relevant tax laws and regulations< 4. How to collect and purchase ordinary invoice
based on the collection and purchase book of ordinary invoice and the old invoice used in the previous collection and purchase, according to the principle of checking the old invoice and purchasing the new one, the taxpayer can purchase the ordinary invoice at any time without violating the relevant tax laws and regulations< (5) how to issue special VAT invoice on behalf of the tax payers under the administration of our bureau should bring the following information to the invoice issuing window of the tax service department for handling:
1. Approval form for issuing invoice on behalf of the tax authorities (get it from the competent tax authorities and give comments)
2. The number of tax certificate and the bank and account of the issuing company
3. Special seal for taxpayer's invoice
4. Tax payment voucher for the tax paid by the invoice
5. Bar seal (including company name, address, telephone number, tax registration certificate number, deposit bank and account number). According to the size stipulated by the tax authority, it can be engraved on its own.
or call the IRS to ask; In addition, you'd better go to the local administrative service center network to inquire!
The consequences of a fine
detailed rules for the implementation of the law of the people's Republic of China on the administration of tax collection [2002] No. 362 of the State Council Article 90 If a taxpayer fails to go through the proceres of verifying or replacing the tax registration certificate in accordance with the provisions, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of not less than 2000 yuan but not more than 10000 yuan shall be imposed
Article 32 stipulates that if a taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the taxpayer to pay the tax within the prescribed time limit, impose an overe fine of 0.05% of the overe tax on a daily basis from the date of overe payment
according to Article 60 of the tax administration law,
If a taxpayer commits one of the following acts, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of not less than 2000 yuan but not more than 10000 yuan shall be imposed:
(1) failing to apply for tax registration, alteration or cancellation of registration within the prescribed time limit
(2) failing to set up or keep account books or keep accounting vouchers and relevant materials in accordance with the provisions (3) failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference in accordance with the provisions (4) failing to report all the bank accounts to the tax authorities in accordance with the provisions (5) failing to install or use the tax control device in accordance with the provisions, or damaging or altering the tax control device without authorization. If the taxpayer does not report the public account to the tax bureau within the specified time, he may be punished. However, if the contract is not signed, it will not be punished. After all, the signing is only handled by the tax bureauIf the business license fails to report to the tax bureau in the second half of the year, the tax authorities shall order it to make corrections within three days from the date of discovery. If it fails to make corrections within the time limit, it may be fined less than 2000 yuan; If the circumstances are serious, a fine of not less than 2000 yuan but not more than 10000 yuan shall be imposed
according to Article 42 of the regulations on the administration of tax registration, if a taxpayer fails to go through tax registration, the tax authorities shall order him to make corrections within a time limit within three days from the date of discovery; Those who fail to make corrections within the time limit shall be punished in accordance with the provisions of the first paragraph of Article 60 of the tax administration law
Article 60 of the law of the people's Republic of China on the administration of tax collection, if a taxpayer commits any of the following acts, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of not less than 2000 yuan but not more than 10000 yuan shall be imposed:
(1) failing to apply for tax registration, alteration or cancellation of registration within the prescribed time limit
(2) failing to set up or keep account books or keep accounting vouchers and relevant materials in accordance with regulations (3) failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference in accordance with the provisions (4) failing to report all the bank accounts to the tax authorities in accordance with the provisions (5) failing to install or use the tax control device in accordance with the provisions, or damaging or altering the tax control device without authorization If the taxpayer fails to register, the tax authorities shall order him to make corrections within a time limit; If it fails to make corrections within the time limit, its business license shall be revoked by the administrative department for Instry and commerce upon the request of the tax authorities. If a taxpayer fails to use the tax registration certificate in accordance with the provisions, or lends, alters, damages, buys, sells or forges the tax registration certificate, he shall be fined not less than 2000 yuan but not more than 10000 yuan; If the circumstances are serious, a fine of not less than 10000 yuan but not more than 50000 yuan shall be imposedextended information:
Article 10 of the regulations on the administration of tax registration: enterprises, branches set up by enterprises in other places and places engaged in proction and business operation, indivial businesses and institutions engaged in proction and business operation (hereinafter referred to as taxpayers engaged in proction and business operation) shall pay taxes to proction and business enterprises (1) taxpayers engaged in proction and business operations who have obtained instrial and commercial business licenses shall apply for tax registration within 30 days from the date of obtaining instrial and commercial business licenses, and the tax authorities shall issue tax registration certificates and copies
(2) if a taxpayer engaged in proction or business operation has not obtained an instrial and commercial business license but has been established with the approval of the relevant department, it shall report for tax registration within 30 days from the date of approval of the establishment by the relevant department, and the tax authorities shall issue a tax registration certificate and a thereof (3) if a taxpayer engaged in proction or business operation has not obtained an instrial and commercial business license or approval from the relevant department, it shall report for tax registration within 30 days from the date of the occurrence of the tax obligation, and the tax authorities shall issue a temporary tax registration certificate and a thereof (4) a contractor or lessee with independent proction and operation rights, independent financial accounting and regular payment of contract fee or rent to the employer or the lessor shall, within 30 days from the date of signing the contract, report to the local tax authorities for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a thereof (5) if an overseas enterprise contracts for construction, installation, assembly, exploration projects and provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, report to the local tax authorities for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a thereof