Imports, each kind of tax returns
Tax returns, it is to point to taxpayer according to tax law, regular pay taxes for calculating the relevant matters to the tax authorities to submit a written report of a statutory procedure.Tax returns are taxpayers to fulfill its obligations to pay taxes, define the main basis of legal liability.
Taxpayers and withholding agents tax return or a report on the tax withholding and collecting the main contents include: types of taxes, tax items, taxable projects or should be related to its tax withholding and collecting, plan tax basis, deductions and standard, applicable tax rate or unit tax amount, should refund items and tax amount, shall be entitled to duty exemption or reduction items and tax amount, the tax payable or should withhold, or tax collection, tax belongs to deadline, deferred pay taxes, taxes, fees, etc.
(a) tax return
Administration law article 26: "taxpayers and withholding agents can be directly to the tax authority for tax returns or submit a report on the tax withholding and collecting, can also be by mail, data message or other means in accordance with the relevant provisions to deal with the above declaration, limit."At present, the tax return form basically has the following three types:
1. Directly declare
Direct declaration, it is to point to their own tax returns to the tax authorities to deal with.This is a traditional way.
2. Mailing to declare
Mail declaration "refers to the taxpayers to use unified regulation approved by the tax authority tax return for express mail envelope, through the postal department go through the formalities for delivery, and get a receipt to the postal authorities as a way to declare the credentials.
Taxpayers to handle tax return mail, should use a unified tax returns the envelopes, and filing in the postal receipt as proof.Mail to declare to the date on the postmark shall be regarded as the actual date of post.
3. The data message
Data message, it is to point to by the taxation authority to determine the telephone voice, electronic data exchange and electronic means such as network transmission.At present the taxpayer's online declaration, for example, is a form of data message to declare.
Deadline for sure and declare means also to have certain contact.Such as tax return by mail to mail the date on the postmark shall be regarded as the actual date of;Handle tax returns by way of data message, the data message is received by the tax authorities to computer network system of the time for the date.
(2) the assessable period
Tax filing period refers to the tax laws and regulations or the tax authority shall be determined according to the provisions of tax laws and regulations of the taxpayer, withholding agent to declare and pay taxes to the tax organ for the deadline.
Tax return period is determined according to the characteristics of various types of taxes, the tax assessable period because of the collection objects, the tax is not the same for the different links, the same tax can also because the taxpayer's business is different, different size, the tax payable for financial accounting, reporting period is different also, can be divided into on schedule and pay tax to the tax return and according to The Times.Tax return on schedule, with taxpayers tax obligations for tax filing period for a certain period of time, not tax return on schedule, and pay tax to The Times is carried out.Taxpayers and withholding agents in case of national legal general holidays holiday, it can be put off in turn.General holidays holiday refers to New Year's day, Spring Festival, "51" international labor day, ching Ming festival, the Mid-Autumn festival, National Day and weekends.
1. The VAT assessable period
According to the provisions of the provisional regulations on VAT, the VAT assessable period of 1, 3, 5, 10, 15, 1 month or one quarter.
The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the size of the payable tax amount payable of the taxpayers;Can't tax returns in accordance with a fixed term, a transaction-by-tra nsaction basis.For a quarter of the provisions of the tax payment period applies only to small-scale taxpayers.The actual assessable period of taxpayers, by the competent tax authorities according to the size of the payable tax amount payable.
Taxpayers in a month or a quarter for a tax payment period, within 15 days from the date of expiration of the tax return;With 1, 3, 5, 10 or 15 for a tax payment period, since the advance payment shall be made within 5 days from the date of the expiration of tax in the next month 1 and pay tax within 15 days and settlement of tax payable last month.
The time limit for the withholding persons, in accordance with the provisions of the preceding two paragraphs.
Taxpayers'importThe goods, the customs issues import VAT JiaoNaShu shall within 15 days from the date of tax payment.
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