How to inquire about the company's tax payment?

1. Log in to the local electronic tax bureau, enter the main interface of the electronic tax bureau, and click "declare tax" at the top of the page.

2. After entering the tax declaration interface, click the payment query and print on the left side of the page.

3. After entering the payment query interface, select query criteria, and you can select the start and end date of payment date or the start and end date of tax period.

4. After selecting the query date, pull the page to the far right, and then click Query.

5. Click Query, and the tax payment of enterprises under corresponding conditions will pop up at the bottom of the page.

Taxes and taxes

In order to meet the needs of the public, taxation is a way for the state to participate in the distribution of national income by relying on the strength of the public and in accordance with the standards and procedures prescribed by law, and to obtain fiscal revenue compulsorily and free of charge. According to the different tax ownership and authority, China tax authorities can be divided into two different systems: national tax and local tax. The former mainly collects taxes (consumption tax, enterprise income tax and customs duties) necessary for safeguarding national rights and interests and implementing macro-control and some taxes (value-added tax) related to the national economy and people's livelihood; The latter is mainly responsible for taxes (business tax, cultivated land occupation tax, vehicle and vessel use tax, etc.) suitable for local tax collection and management to increase local fiscal revenue. ).

Taxation refers to matters related to taxation. The scope of general taxation includes:

First, the concept of tax law. It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. Its core content is the distribution of tax benefits.

Second, the nature of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).

Third, the generation of tax revenue. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is economic need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.

Fourth, the role of taxation. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.

tax system

Seven elements of composition:

1. Taxpayers, also known as taxpayers, refer to social organizations and individuals who have direct tax obligations as stipulated in the tax law and are the undertakers of tax obligations. Taxpayers include natural persons and legal persons.

2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law.

3. The tax rate, that is, the ratio between the tax payable and the object of taxation, is the scale for calculating the tax payable and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.

4, the tax link, refers to the goods in the whole circulation process in accordance with the provisions of the tax law should pay taxes.

5. The tax payment period refers to the specific time when taxpayers pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.

6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.

7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects exempt from part or all of the tax obligations. There are two purposes: caring and encouraging.

Tax classification

1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax, etc.

2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc.

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.

4. Property tax: property tax, urban real estate tax, etc.

5. Behavior tax: stamp duty, slaughter tax, travel tax, urban maintenance and construction tax, etc.

6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.

7. Profit tax: profit (non-income) ×3%.

Tax function

Tax function refers to the inherent function of tax, and tax function is the concrete embodiment of tax function under certain conditions. The function of taxation is mainly manifested in the following aspects:

Taxation is the main source of fiscal revenue. Organizing fiscal revenue is the basic function of taxation. Taxation is compulsory, free and fixed, and the fiscal revenue raised is stable and reliable. This feature of taxation makes it the basic form of fiscal revenue organized by governments all over the world, and China's tax revenue accounts for more than 90% of the national fiscal revenue.

Taxation is an important means to regulate economic operation. The economy determines taxes, and taxes react on the economy. This not only shows that the economy is the source of tax revenue, but also shows the regulatory role of tax revenue on the economy. As an economic lever, tax affects the economic interests of social members, guides the economic behavior of enterprises and individuals, and affects the allocation of resources and social and economic development through tax increase, tax reduction and exemption, thus achieving the purpose of regulating economic operation. The government can adjust the macro-economic aggregate and economic structure through taxation.

Taxation is an important tool to adjust income distribution. Generally speaking, taxation, as the most important and standardized form of national income distribution, can adjust the distribution relationship among government, enterprises and individuals. Different taxes play different roles in the distribution field. For example, personal income tax is taxed at an excessive progressive rate, which has the characteristics of high tax rate for high-income earners and low tax rate or no tax for low-income earners, which helps to regulate personal income distribution and promote social equity. Consumption tax levies on specific consumer goods, which can achieve the purpose of regulating income distribution and guiding consumption.

Taxation also has the function of supervising economic activities. Taxation involves all fields of social production, circulation, distribution and consumption, and can comprehensively reflect the quality and efficiency of national economic operation. Not only can we grasp the trend of macroeconomic development in time through the increase or decrease of tax revenue and the change of tax sources, but we can also understand the microeconomic situation in tax collection and management activities, find and correct the problems existing in taxpayers' production, operation and financial management, and promote the sustained and healthy development of the national economy.

In addition, tax jurisdiction is an integral part of national sovereignty and an important embodiment of national rights and interests, so taxation also plays an important role in safeguarding national rights and interests in foreign exchanges.