Talking about tax collectors.

I'm a new accountant, I haven't done it before, and I don't know how to file tax returns. This is a diary I read, which may be helpful to you:

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.

Tax copying and declaration process:

First, copying taxes

[1] Tax copying 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 company to calculate tax. Generally, tax returns can only be made after tax copying, and next month's invoice can only be issued after tax copying, which is equivalent to one month's output tax settlement.

Copying tax and filing tax are two processes, collectively referred to as copying tax:

IC cards are used for purchasing invoices, issuing invoices and copying taxes.

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, read into the anti-counterfeiting tax-controlled invoicing software, and used when issuing invoices.

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. Authentication of input invoices. If your company obtains a VAT invoice when purchasing goods, you should send the invoice to the tax bureau for certification before the end of the month.

4. Tax copying: At the end of the month, according to the tax copying time limit stipulated by the local tax authorities (generally 65438+ 0-5 of the following month), copy the invoice information issued and used this month into the IC card, then print out the paper report and affix the official seal, and take the IC card and the report to the lobby of the tax bureau for tax copying.

5, tax declaration, after the completion of the financial statements, fill in the form, review, tax operations (you must know the specific operation, not to mention here), after the tax declaration, print the tax return, including the main table and schedule. 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.

(1) 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 a golden tax card and an IC card (for issuing invoices, copying taxes and purchasing VAT invoices). That is, all 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.

(2) It is still necessary to copy the tax before filing the tax online. 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 on the IC card of this month's invoice from the tax control machine of your unit, and 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. Check and declare.

Common sense of tax copying:

[2] Tax copying is a process in which the state controls special VAT invoices 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.

◎→ That is, going to the tax bureau to copy the tax of about 1 ~ 5 every month.

◎→ that is, the output invoice issued by anti-counterfeiting tax control this month is submitted for tax return.

When copying tax forms, you need to bring:

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

2. All export invoices of this month

There is also the last blank invoice.

All negative invoices issued this month should be brought with you, and they are also said to be positive invoices recovered.

5. Invoice purchase card

Date of copying tax return:

The tax copy date is before the 8th of each month, the value-added tax declaration date is before 10, and the income tax is before 15.

(a) query the billing situation of the month.

On the last day of each month, the enterprise must check the invoices issued in that month to see if the invoices issued are correct. Whether there are staggered invoices and invalid errors (invalid invoices are not invalid; Should not be invalid but invalid) and so on. , found that the above situation must be dealt with immediately, and the electronic information of IC card must be completely consistent with the paper invoice.

(two) the provisions of the tax copy time

1. Enterprises should go through the formalities of copying tax returns two days in advance within the statutory reporting period. At the same time, it should be noted that the tax return can only be filed after the tax return is successfully copied.

2. No matter whether you bought or issued a tax-controlled invoice last month, the enterprise must "copy the tax" during the tax copying period and declare the tax to the tax authorities, otherwise the enterprise will not be able to issue a tax-controlled invoice next month.

3. Before the tax copying time stipulated by the system, the tax copying operation shall not be carried out, otherwise it will affect the enterprise to issue tax-controlled invoices.

4. At 0: 00 every month 1 day, the system will automatically check out. Tax-controlled invoices issued after 1 every month will be automatically recorded in the next month, regardless of whether the enterprise copies the tax. Therefore, the tax-controlled invoices invalidated by enterprises in the current month should be implemented in the system in time. Once the system is closed, enterprises will no longer be able to void the tax-controlled invoices issued last month.

5. It is suggested that enterprises use a new floppy disk to generate a tax copying floppy disk every month, that is, only the tax copying data of the current month is stored in the tax copying floppy disk; In particular, a new floppy disk must be used for cross-year tax copying, that is, the tax copying data of the previous year cannot exist in this floppy disk. At the same time, when copying taxes, you should carry a backup floppy disk and do a good job of anti-virus treatment to avoid running away many times.

6. When the enterprise changes, cancels or transfers money, the competent tax office will scan and supplement the tax-controlled invoice stub used by the enterprise through the authentication subsystem; The unused tax-controlled invoices of enterprises shall be uniformly invalidated by the competent tax office according to the invoice invalidation procedure, and enterprises shall not invalidate the unused tax-controlled invoices through the anti-counterfeiting tax-controlled invoicing subsystem.

7. Enterprises that change from DOS billing subsystem to WINDOWS billing subsystem should scan and supplement the tax-controlled invoices issued by DOS billing subsystem after tax filing last month. At the same time, unused tax-controlled invoices will be uniformly cancelled by the competent tax office according to the invoice cancellation procedure, and DOS billing subsystem will no longer issue tax-controlled invoices.

8. When an enterprise with a separate ticket machine copies the tax return, it should first use the separate ticket machine to copy the tax return and then use the main billing machine to copy the tax return, and handle it in the same tax return window.

9. When an enterprise changes tax-related matters, it should first go through the relevant change procedures at the third tax office. Then, with the copy of tax registration certificate, general taxpayer qualification certificate or reply, golden tax card, tax copy IC card, etc. During the collection period, the information will be changed by the relevant personnel of the tax collection and management department of our bureau and the technical personnel of the Golden Tax Company in the declaration hall.

(c) Copying tax returns was unsuccessful.

After the stub of the tax-controlled invoice submitted by the enterprise and the floppy disk and tax-controlled IC card of detailed data are checked by the competent tax bureau, if they are inconsistent, they should be treated as follows according to different situations:

1. If the number of tax-controlled invoice stubs in floppy disk is less than that in tax-controlled IC card due to the damage of enterprise's hard disk, the enterprise shall provide all tax-controlled invoice stubs in the current month, and scan and re-record them in the competent tax office through the authentication subsystem.

2. If the number of tax-controlled invoice stubs in the floppy disk is greater than that in the tax-controlled IC card due to the replacement of the golden tax card by the enterprise (excluding the case that the tax-controlled IC card is zero), the detailed data of tax-controlled invoice stubs contained in the floppy disk can be read into the tax declaration subsystem, but the reasons for this inconsistency must be found out in the current month.

3. If the stub data of the tax-controlled invoice in the tax-controlled IC card is zero due to the mismatch of enterprise computer models, the floppy disk data can be stored in the tax return system according to the system prompt; If it cannot be deposited according to the system prompt, the enterprise shall send all tax-controlled invoice stubs of the current month to the competent tax office for scanning and re-recording through the authentication subsystem.

4. Due to the quality problems of floppy disks in enterprises, it is impossible to collect stub data of tax-controlled invoices, and enterprises should reissue floppy disks.

Tax copying process

Tax copying means that the billing unit reads the information of VAT invoices issued in anti-counterfeiting tax control into the IC card used by enterprises to issue invoices, and then takes the IC card to the IRS to read it into their computer system.

In order to compare the invoice with the information recorded in the computer system of the State Administration of Taxation, prevent enterprises from issuing yin-yang tickets and big-headed and small-tailed tickets, and control the sales revenue of enterprises.

Tax copy operation

It should be tax declaration, tax copying and certification, which is the work that the VAT anti-counterfeiting tax control system must do every month, and the work of the invoicing and certification system to which the Golden Tax Project belongs. According to the specific operation sequence:

1, copy tax:

First, the user copies the tax declaration process.

Copy tax and write IC card-→ print various statements-→ declare tax payment.

A. Conduct normal tax copying on the tax copying start date;

Enter the system-→ tax return processing-→ tax return copy management-→ tax return copy processing-→ the system pops up a confirmation dialog box-→ insert the IC card and confirm-→ the IC card is copied successfully.

B. Repeatedly copying the old tax of last month:

Enter the system-→ tax filing processing-→ tax filing copy management-→ tax filing copy processing-→ the system pops up a "confirmation dialog box"-→ insert an IC card and confirm-→ the old tax was copied successfully last month.

C, golden tax card status query

Enter the system-tax return processing-golden tax card management-golden tax card status query-system pop-up details.

2. Tax declaration: Send the copied IC card and printed output report to the tax service office of the tax bureau to the tax personnel who accept the tax declaration, and they will declare your tax according to the requirements of the tax declaration system, that is, read the billing information on your IC card, and then check it with various output reports before filing the tax.

3. Authentication: When authenticating, you should bring the VAT invoice deduction coupon to be deducted in the current month and go to the invoice authentication window in State Taxation Administration of The People's Republic of China. The special VAT invoice is valid for 90 days from the date of issuance. If it is certified in that month, it must be deducted in that month.

The treatment of abnormal tax copying refers to

Common faults of general taxpayer's billing system and copying tax returns

1. Scope of application: replacement of golden tax card, replacement of golden tax card and loss or theft of golden tax card or IC card, etc.

Second, the admissibility of information:

1, IC card

2. Hand-made special VAT invoice summary table (with official seal)

3. Hand-made VAT general invoice summary table (with official seal)

4. The special invoices (including normal tickets and invalid tickets) that have not been copied in the current month have all been issued.

5. The last special invoice is the last tax bill.

6. All blank special invoices

7. Invoice Purchase Book and Invoice Sales List

8, tax control company maintenance list (replacement of golden tax card or replacement of golden tax card, must be signed by the tax administration department)

9, lost or stolen anti-counterfeiting tax control system special device table (lost or stolen gold tax card or IC card)

3. Procedure:

1, the anti-counterfeiting tax-controlled enterprise obtains a new golden tax card in the service unit (tax company).

2. When the special VAT invoices and ordinary VAT invoices issued by the anti-counterfeiting and tax-controlled enterprises exist in the current month, the tax service hall fills in the Abnormal Tax Declaration Processing Form, and scans and collects all the special VAT invoices and ordinary VAT invoices issued in the current month by means of stub filling.

3, anti-counterfeiting tax control enterprises to the tax authorities issued a golden tax card.

4. Anti-counterfeiting tax-controlled enterprises should carry the tax company maintenance form (the first copy) issued and signed by the tax administration department to the tax service hall to enter a blank invoice.

4. The manual form about WINDOWS billing system can be found on the company's website.

I am a new accountant, and I don't know how to file tax returns. I hope experts can point out that all tax returns are online now. You can see the tax return module from the APP, which will contain all the forms that need to be filled in.

I am a new accountant, and I don't know where to start now. Please help me! I taught myself accounting and worked in accounting for four years. Let me talk about some of my experiences and see if I can help you.

You can start with small-scale commercial taxpayers, and ask your accounting friends around you to learn while doing;

Familiar with the whole process of commercial small-scale taxpayers, you can find a commercial general taxpayer to do it;

When you are familiar with the whole process of commercial small-scale taxpayers and ordinary taxpayers, you can study industrial cost accounting and engage in industrial accounting at the same time.

If you don't have the confidence to be an accountant in a small-scale taxpayer or a general taxpayer enterprise, you can also find an accounting assistant first, and start with something simple, but accounting assistants sometimes have to do odd jobs, so you must have confidence.

There will be many problems in the process, so you should have the confidence to overcome the difficulties, don't be discouraged, and communicate with your accounting friends more when you have time.

I am a new accountant in business, because I have never been an accountant before, and I don't know how to do it or where to start. My QQ number is 896870586. No one has that much time to tutor you now. Although your idea is good, the effect is definitely not good. As far as my experience is concerned, only by slowly understanding and learning in practice, if you don't know what to start with, you can start with the vouchers you get. If you don't know how to do the entry, you can Baidu it. Only step by step, you will become more and more skilled.

I am a scorpion, but I don't know how to get back at people. Sometimes you see it on the door of the toilet.

What means of transportation does he have, such as bicycles, electric cars and cars? You know, people can't move, so you can always play with other things.

He has children. No, if it's a boy, you know, if it's a girl, hehe, you know.

Buckle, hey. . . Decisive, partner, find the closest, such as relatives, friends, family, colleagues, bosses, and chat casually. As for what to talk about, you know.

Find a time to follow his house, splash paint and bet on the door lock. . . Suit yourself, (suggestion, pay attention to the time, do a good job of camouflage and proper concealment, and think twice if you have electronic monitoring).

I'm the new accountant. When I came to the company, I didn't know what to do and how to file tax returns. If your company is only under the jurisdiction of the local taxation bureau, then go to the local taxation bureau and sign a tripartite agreement on online tax declaration (bring a copy of the tax registration certificate and the company's basic account opening permit, as well as the legal person seal, official seal and financial seal before going), and then ask the people of the local taxation bureau to give me guidance. You can file tax returns online in the company.

If you are still within the jurisdiction of the IRS, in addition to the above, you should also go to the IRS to handle the tripartite agreement, which is similar to the local tax, but you'd better ask your tax administrator first. Then the IRS will contact the software (tax return) training company, which will train you and then pay for the installation of tax return software. After installation, you can file tax returns online. If it's time to pay taxes after signing the agreement and you don't buy software to install it, then you can't go to the national tax hall to pay taxes.

Give you an injection in advance, the people at the national tax window are not kind!

I am a new accountant. I came to a small-scale company integrating wire rod, installation and sales, and saw what the last accountant did. But I don't know what they use for tax returns. Ask your predecessor, the last accountant.

If the last accountant leaves (resigns), if it is a formal enterprise, you must have an invoice and file tax returns according to the invoice.

I'm the new accountant. How to declare tax to Hanjiang Local Taxation Bureau? By installing the electronic declaration system, I can copy the basic information in the local tax bureau and import it, then fill in the declaration form and print it out, and then export the declaration form to a USB flash drive and bring it to the local tax bureau for declaration together with the paper report.

I'm the new accountant. How to file tax returns online without filing tax returns? 1. The Inland Revenue Department installed an online tax return system on your computer.

I don't know whether you are talking about value-added tax or what tax. If it is VAT, you need to fill in VAT declaration form I, declaration form II, balance sheet, income statement and fixed assets change statement when entering the page. Among them, the balance sheet and income statement should be filled in according to your financial statements, the fixed assets should be filled in if there are changes, and the unchanged ones should be stored. The first declaration form is filled with sales information, and the second declaration form is input information. There is no difficulty. Be careful, just keep it in line with the account. Then click the automatically generated main table. Just click Save and declare. oh

After the declaration is successful, you can click the declaration form again, which will turn red, and that's it.

3. If it is a local tax system, please ask me again, hehe.

I'm a novice and don't know how to set the computer time. Left click on the time number in the lower right corner, and the pop-up page will be modified.