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企业服务中心浅谈纳税申报之申报方式和申报期限
来 源:www.71-fuwu.com     发布时间:2016-7-7 10:09:52

申报方式。


1)邮寄申报。经税务机关批准的纳税人、扣缴义务人使用统一规定的纳税申报特快专递专用信封,通过邮政部门办理邮寄手续,并向邮政部门索取收据作为申报凭据的方式。邮寄申报以寄出的邮戳日期为实际申报日期。


2)直接申报(上门申报)。是纳税人和扣缴义务人自行到税务机关办理纳税申报或者报送代扣代缴、代收代缴报告表的申报方式。


3)简易申报。指实行定期定额征收方式的纳税人,经税务机关批准,通过以缴纳税款凭证代替申报。


4)电子申报。经税务机关批准的纳税人,通过电话语音、电子数据交换和网络传输等方式办理纳税申报的一种方式。纳税人采用电子方式办理纳税申报的,要按照税务机关规定的期限和要求保存有关资料,并定期书面报送主管税务机关。


5)银行网点申报。税务机关委托银行代收代缴税款,纳税人在法定的申报期限内到银行网点进行申报。


6)其他方式。纳税人、扣缴义务人可以根据税法规定,委托中介机构税务代理人员代为办理纳税申报或简并征期的一种申报方式。

申报期限。


     纳税人、扣缴义务人要依照法律、行政法规或者税务机关依法确定的申报期限如实办理纳税申报,报送纳税申报表、财务会计报表或者代扣代缴、代收代缴税款报告表以及税务机关要求报送的其他纳税资料。



Declaration form.


1) mailing declaration. After approved by the tax authorities and taxpayers and withholding agents shall use uniform provisions of the tax declaration special express mail envelope, the postal department to handle mailing procedures, and to the postal department requested a receipt as a way to declare credentials. Mail sent to declare the postmark date as the actual date of declaration.


(2) direct reporting (home declaration). Taxpayers and withholding agents themselves to the tax authorities for tax returns or submit the withholding or collecting report pursuant to the declaration.


Simple declaration of 3). Refers to the implementation of a fixed rate of the taxpayer, the tax authorities approved by the tax payment certificate to replace the declaration.


4) electronic declaration. Tax returns for taxpayers, approved by the tax authorities, for tax returns in the form of telephone voice, electronic data interchange and network transmission. Taxpayers using electronic means to handle tax returns, in accordance with the requirements of the tax authorities and the time limit for the preservation of the relevant information, and regularly written in writing to the competent tax authorities.


5) bank outlets reporting. The tax authorities entrust a bank to collect taxes, the taxpayer in the period of the statutory declaration to the bank outlets to declare.


6) other ways. Taxpayers and withholding agents can be in accordance with the provisions of the tax law, entrust intermediary tax agency personnel generation to complete the formalities for tax declaration or Jane and Zhengqi a declaration.


Reporting period.


Taxpayers and withholding agents shall, in accordance with the laws, administrative regulations or the tax authority shall determine the period for reporting truthfully complete the formalities for tax declaration, submit tax returns, financial and accounting statements or withholding, collecting remit tax reports and tax authorities is required to submit the tax information.



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