對于剛入行的會計人來說,在剛入職的時候很多人并不清楚該如何為企業報稅,關于納稅申報的一些相關問題、以及它的申報流程。今天小編就為大家一一解答。

報紙

(一)小規模納稅人增值稅申報(非定期定額戶)

1.KECAIYONGWANGSHANGSHENBAOHESHOUGONGSHENBAOFANGSHI。

2.XIAOGUIMONASHUIRENYINGYUGEJIDUZHONGLEHOU15RINEI(FENGJIEJIARISHUNYAN)BANLIZENGZHISHUISHENBAO。

四肖三期内3必出一期中精准四肖3.XUANZESHOUGONGSHENBAOFANGSHIDENASHUIRENKEYIDAOSHENZHENSHIGUOSHUIJUXIASHUGEQU、FENJUBANSHUIFUWUTINGLINGQUHUODENGLUSHENZHENGUOSHUIWANGZHANFUWUQU“BIAOGEXIAZAI”LANMUXIAZAI《ZENGZHISHUINASHUISHENBAOBIAO(SHIYONGYUXIAOGUIMONASHUIREN)》(YISHIERFEN)TIANXIEBINGJIAGAIGONGZHANG,JIUJINBAOSONGRENYIQU、FENJUBANSHUIFUWUTING。

4.XUANZEWANGSHANGSHENBAOFANGSHIDENASHUIRENKETONGGUOSHENZHENSHIGUOSHUIJUWANGZHAN(www.szgs.gov.cn)BANLIBAOSHUI。WANGSHANGSHENBAOBUXUYAOXIANGSHUIWUJIGUANSHENQING,SHOUCIDENGLUWANGZHANBANSHUIQU“SHENBAOJIAOSHUI”BUXUYAOZHUCE,KEZHIJIESHURUNASHUIRENSHIBIEHAOHEMIMADENGLU,DENGLUHOUKEZIXINGXIUGAI。XIAOGUIMONASHUIRENCAIYONGWANGSHANGSHENBAOFANGSHIDE,YINGJIANGZHIZHISHENBAOZILIAOBAOSONGSHUIWUJIGUAN。

5SHIYONGZENGZHISHUIFAPIAOXITONGSHENGJIBANDEXIAOGUIMONASHUIRENSHENBAOZENGZHISHUIZHIQIANYINGXIANZAISHUIKONGXITONGZHONGCHAOSHUI、BAOSHUI。

FUBAOZILIAO:

(1)《ZENGZHISHUINASHUISHENBAOBIAO(SHIYONGZENGZHISHUIXIAOGUIMONASHUIREN)》JIFUBIAO1FEN。

(2)JIDONGCHEJINGXIAOQIYEBAOSONG《JIDONGCHEXIAOSHOUTONGYIFAPIAOLINGYONGCUNYUEBAOBIAO》JIYIKAIJUDETONGYIFAPIAOCUNGENLIAN;《JIDONGCHELIANGJINGXIAOQIYEXIAOSHOUMINGXIBIAO》《JIDONGCHELIANGXIAOSHOUTONGYIFAPIAOQINGDAN》JIQIDIANZIXINXI。(TESHUQIYESHENBAOXUYAO)

(3)SHUIWUJIGUANGUIDINGDEQITAZILIAO。

(二)定期定額戶申報

四肖三期内3必出一期中精准四肖1.CAIYONGDINGQIDINGEZHENGSHOUFANGSHIDENASHUIREN,KEDAORENYIYIKAILIGERENCHUXUZHANGHUDEYINSHUILIANWANGYINXINGQIANSHU《WEITUODAIKOUSHUIKUANXIEYISHU》,BANLICHUXUKOUSHUIYEWU。SHENZHENSHIGUOSHUIJUYIJINGYU22JIAYINXINGQIANDING《YINSHUILIANWANGXIEYI》。22JIAYINXINGDERENYIWANGDIANZHIYAONENGKAITONGYINSHUIKOUKUANFANGSHIDEDOUKEYIJINXINGCHUXUKOUSHUI。BANLICHUXUKOUSHUIYEWUHOU,YOUSHUIWUJIGUANDINGQIJIANGNASHUIRENCUNKUANZHANGHUZHONGDESHUIKUANHUAZHUAN,WUXUZIXINGSHENBAODINGENEISHUIKUAN。(ZHUYI:DINGQIDINGEZHENGSHOUDENASHUIREN,RUOZIXINGLINGGOUSHIYONGFAPIAODEJIANGQUXIAOCHUXUKOUSHUI,DANGYUESHENQINGDAIKAIFAPIAODEZANTINGDANGYUEDECHUXUKOUSHUI。QUXIAOHUOZANTINGCHUXUKOUSHUIHOU,NASHUIRENYINGZIXINGBANLIWANGSHANGSHENBAOHUOSHANGMENSHENBAO。)

2.DINGQIDINGEHUWEITUOYINXINGHUAJIAOSHUIKUANDE,YINGQUEBAOQIZHANGHUNEICUNKUANSHUEZUYIJIAONADANGQISHUIKUAN。FANDAOQIWEIANSHISHENBAONASHUIDE (JIYINXINGWEINENGCONGNASHUIRENZHANGHUSHANGKOUDAOSHUIKUANDE),XUDAOBANSHUIFUWUTINGSHENBAONASHUIHUOJINXINGWANGSHANGSHENBAO、BINGJIESHOUCHUFA(SHIYONGSHOUWEIBUFACHUWAI)。

四肖三期内3必出一期中精准四肖3.SHIYONGZENGZHISHUIFAPIAOXITONGSHENGJIBANDEGETIHUSHENBAOZENGZHISHUIQIANYINGXIANZAISHUIKONGXITONGZHONGCHAOSHUI、BAOSHUI。

FUBAOZILIAO:《DINGQIDINGENASHUISHENBAOBIAO》

(三)定期定額戶分月匯總申報

四肖三期内3必出一期中精准四肖DINGQIDINGEGETIGONGSHANGHU(HANWEIDAQIZHENGDIANGETIGONGSHANGHU)ZAIDINGEZHIXINGQIJIESHUHOU,YINGDANGJIANGGAIQIMEIYUESHIJIFASHENGJINGYINGE、SUODEEXIANGSHUIWUJIGUANSHENBAO(YIXIAJIANCHENGFENYUEHUIZONGSHENBAO),SHENBAOECHAOGUODINGEDE,SHUIWUJIGUANANZHAOSHENBAOESUOYINGJIAONADESHUIKUANJIANQUYIJIAONASHUIKUANDECHAEBUJIAOSHUIKUAN。SHENBAOEDIYUDINGEDE,ANDINGEJIAONASHUIKUAN。

DINGQIDINGEHUZHUXIAOSHUIWUDENGJI,YINGDANGXIANGSHUIWUJIGUANJINXINGFENYUEHUIZONGSHENBAOBINGJIAOQINGSHUIKUAN。DINGQIDINGEHUZAIDINGEZHIXINGQIJIEMANFENYUEHUIZONGSHENBAOSHI,YUESHENBAOEGAOYUDINGEYOUDIYUSHENGSHUIWUJIGUANGUIDINGSHENBAOFUDUDEYINGNASHUIKUAN,ZAIGUIDINGDEQIXIANNEISHENBAONASHUIBUJIASHOUZHINAJIN。

KEZHIJIEDENGLUGUOSHUIWANGZHANSHENBAOHUODAOBANSHUIDATINGSHOUGONGSHENBAO。SHENBAOQIXIANWEIZHIXINGQIJIESHUHOUDE90RINEI。

FUBAOZILIAO:

四肖三期内3必出一期中精准四肖《DINGQIDINGEGETIGONGSHANGHUSHUINASHUIFENYUEHUIZONGSHENBAOBIAO》2FEN

(四)一般納稅人增值稅申報

1.KECAIYONGWANGSHANGSHENBAOHUOSHOUGONGSHENBAO。SHIYONGFANGWEISHUIKONGXITONGDENASHUIRENSHENBAOQIANYINGDANGXIANZAIFANGWEISHUIKONGXITONGZHONGCHAOSHUI、BAOSHUI。

四肖三期内3必出一期中精准四肖2.CAIYONGSHOUGONGSHENBAOFANGSHIDE,KEDAOBANSHUIFUWUTINGLINGQUHUOWANGZHANXIAZAISHENBAOBIAOTIANXIE;CAIYONGWANGSHANGSHENBAOFANGSHIDE,YINGDENGLUSHENZHENGUOSHUIWANGSHANGSHENBAOXITONGSHENBAO。

四肖三期内3必出一期中精准四肖3.YIBANNASHUIRENWANGSHANGSHENBAORUANJIANYIYOUSHENZHENSHIGUOSHUIJUMAIDUAN,NASHUIRENKEYIMIANFEISHIYONG。

WENXINTISHI

四肖三期内3必出一期中精准四肖1.NASHUIRENYINGYUGEYUEFENZHONGLEHOU15RINEI(FENGJIEJIARISHUNYAN)JINXINGWANGSHANGBAOSHUI。

四肖三期内3必出一期中精准四肖2.WANGSHANGBAOSHUISHOULICHENGGONGHOU,NASHUIRENXUJIANGFUHEGUIDINGDEZHIZHISHENBAOZILIAOYUSHENBAODEDANGYUEBAOSONGSHUIWUJIGUAN。(SHIYONGCAWAIBUSHUZIZHENGSHUDEQIYEBUXUYAOTIGONGZHIZHISHENBAOZILIAO)

FUBAOZILIAO

四肖三期内3必出一期中精准四肖YIBANNASHUIRENSHENBAOJIAONAZENGZHISHUIYINGTIGONGYIXIAZILIAO:

(1)《ZENGZHISHUINASHUISHENBAOBIAO(SHIYONGZENGZHISHUIYIBANNASHUIREN)》JIFUBIAOGE1FEN。

(2)SHIYONGFANGWEISHUIKONGXITONG、HUOYUNZHUANPIAOSHUIKONGXITONGHUOJIDONGCHEFAPIAOSHUIKONGXITONGDENASHUIRENYINGBAOSONGSHUIKONGICKAHUOBAOSHUIPAN。

(3)FUHEDIKOUTIAOJIANQIEZAIBENQISHENBAODIKOUDEFANGWEISHUIKONG“ZENGZHISHUIZHUANYONGFAPIAO”“HUOWUYUNSHUYEZENGZHISHUIZHUANYONGFAPIAO”、SHUIKONG“JIDONGCHEXIAOSHOUTONGYIFAPIAO”DEDIKOULIAN。

(4)FUHEDIKOUTIAOJIANQIEZAIBENQISHENBAODIKOUDE《HAIGUANJINKOUZENGZHISHUIZHUANYONGJIAOKUANSHU》、GOUJINNONGCHANPINQUDEDEPUTONGFAPIAODEFUYINJIAN。

四肖三期内3必出一期中精准四肖(5)FUHEDIKOUTIAOJIANQIEZAIBENQISHENBAODIKOUDEZHONGHUARENMINGONGHEGUOSHUISHOUJIAOKUANPINGZHENGJIQIQINGDAN,SHUMIANHETONG、FUKUANZHENGMINGHEJINGWAIDANWEIDEDUIZHANGDANHUOZHEFAPIAO。

(6)YIKAIJUDENONGCHANPINSHOUGOUPINGZHENGCUNGENLIANHUOBAOCHALIAN。

四肖三期内3必出一期中精准四肖(7)NASHUIRENTIGONGYINGSHUIFUWU,ZAIQUEDINGYINGSHUIFUWUXIAOSHOUESHI,ANZHAOYOUGUANGUIDINGCONGQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGZHONGKOUCHUJIAKUANDEHEFAPINGZHENGJIQIQINGDAN。

(8)CONGSHICHENGPINYOUXIAOSHOUYEWUDEZENGZHISHUIYIBANNASHUIRENYINGBAOSONG《CHENGPINYOUGOUXIAOCUNQINGKUANGMINGXIBIAO》、JIAYOUICKA、《CHENGPINYOUGOUXIAOCUNSHULIANGMINGXIBIAO》。(TESHUQIYESHENBAOXUYAO)

(9)FUDAOQIYIBANNASHUIRENYINGBAOSONG《JIHEJIEGUOBIDUITONGZHISHU》。

(10)CONGSHIJIDONGCHESHENGCHANDEZENGZHISHUIYIBANNASHUIRENBAOSONG《JIDONGCHELIANGSHENGCHANQIYEXIAOSHOUMINGXIBIAO》《JIDONGCHELIANGXIAOSHOUTONGYIFAPIAOQINGDAN》,SHENBAODANGQIXIAOSHOUSUOYOUJIDONGCHELIANGDE《DAIMAQINGDAN》;MEINIANDIYIGEZENGZHISHUINASHUISHENBAOQI,BAOSONGSHANGYINIANDU《JIDONGCHELIANGSHENGCHANQIYEXIAOSHOUQINGKUANGTONGJIBIAO》。(TESHUQIYESHENBAOXUYAO)

四肖三期内3必出一期中精准四肖(11)CONGSHIJIDONGCHEXIAOSHOUDEZENGZHISHUIYIBANNASHUIRENBAOSONG《JIDONGCHELIANGJINGXIAOQIYEXIAOSHOUMINGXIBIAO》《JIDONGCHELIANGXIAOSHOUTONGYIFAPIAOQINGDAN》。(TESHUQIYESHENBAOXUYAO)

四肖三期内3必出一期中精准四肖(12)DIANLIQIYEBAOSONGDIANLIQIYEZENGZHISHUIXIAOXIANGSHUIEHEJINXIANGSHUIECHUANDIDAN。

四肖三期内3必出一期中精准四肖(13)ZHONGGUOTIELUZONGGONGSISUOSHUYUNSHUQIYETIANXIE《TIELUYUNSHUQIYEFENZHIJIGOUZENGZHISHUIHUIZONGNASHUIXINXICHUANDIDAN》。YOUZHENGQIYEFENZHIJIGOUTIANXIE《YOUZHENGQIYEFENZHIJIGOUZENGZHISHUIHUIZONGNASHUIXINXICHUANDIDAN》。HANGKONGYUNSHUQIYETIANXIE《HANGKONGYUNSHUQIYEFENZHIJIGOUCHUANDIDAN》

(TESHUQIYESHENBAOXUYAO)

四肖三期内3必出一期中精准四肖(14)ZENGZHISHUIYIBANNASHUIRENJINKOUHUOWUQUDESHUYUZENGZHISHUIKOUSHUIFANWEIDEHAIGUANJIAOKUANSHUSHIYINGBAOSONG《HAIGUANJIHEJIEGUOTONGZHISHU》

(15)BUFENXINGYESHIXINGNONGCHANPINZENGZHISHUIJINXIANGSHUIEHEDINGKOUCHUBANFADEYIBANNASHUIRENYINGBAOSONG《NONGCHANPINHEDINGKOUCHUZENGZHISHUIJINXIANGSHUIEJISUANBIAO(HUIZONGBIAO)》《TOURUCHANCHUFAHEDINGNONGCHANPINZENGZHISHUIJINXIANGSHUIEJISUANBIAO》《CHENGBENFAHEDINGNONGCHANPINZENGZHISHUIJINXIANGSHUIEJISUANBIAO》《GOUJINNONGCHANPINZHIJIEXIAOSHOUHEDINGNONGCHANPINZENGZHISHUIJINXIANGSHUIEJISUANBIAO》《GOUJINNONGCHANPINYONGYUSHENGCHANJINGYINGQIEBUGOUCHENGHUOWUSHITIHEDINGNONGCHANPINZENGZHISHUIJINXIANGSHUIEJISUANBIAO》。(TESHUQIYESHENBAOXUYAO)

四肖三期内3必出一期中精准四肖(16)CONGSHILUNTAI、JIUJING、MOTUOCHEDENGCHANPINSHENGCHANDENASHUIRENTIANBAO《BUFENCHANPINXIAOSHOUTONGJIBIAO》

(17)SHUIWUJIGUANGUIDINGDEQITAZILIAO。

ZHU:ZI2015NIAN7YUE1RIQI,ZAIZENGZHISHUINASHUISHENBAOQITAZILIAOZHONGZENGJIA《ZENGZHISHUIJIANMIANSHUISHENBAOMINGXIBIAO》,YOUXIANGSHOUZENGZHISHUIJIANMIANSHUIYOUHUIZHENGCEDEZENGZHISHUIYIBANNASHUIRENHEXIAOGUIMONASHUIRENZAIBANLIZENGZHISHUINASHUISHENBAOSHITIANBAO。

(五)扣繳非居民企業增值稅

ZHONGHUARENMINGONGHEGUOJINGWAIDEDANWEIHUOZHEGERENZAIJINGNEITIGONGYINGSHUIFUWU,ZAIJINGNEIWEISHEYOUJINGYINGJIGOUDE,YIQIDAILIRENWEIZENGZHISHUIKOUJIAOYIWUREN;ZAIJINGNEIMEIYOUDAILIRENDE,YIJIESHOUFANGWEIZENGZHISHUIKOUJIAOYIWUREN。

KOUJIAOYIWURENMEICIDAIKOUDESHUIKUAN,YINGDANGZIDAIKOUZHIRIQI7 RINEIJIAORUGUOKU,BINGXIANGSHUIWUJIGUANBAOSONGKOUJIAOBAOGAO。