Where to declare corporate income tax? Materials required for corporate income tax declaration

Corporate income tax is an income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of my country. It was adopted at the Fifth Session of the Tenth National People's Congress and amended in accordance with the "Decision on Amendment" of the Twenty-sixth Session of the Standing Committee of the Twelfth National People's Congress. So where do you declare corporate income tax? What materials should be prepared for the application? The editor will introduce it to you below.

1. Where to declare corporate income tax? What materials should be prepared for application?

You can go directly to the local tax bureau and log in to the relevant page of the tax bureau's official website to declare.

Taking the quarterly declaration of corporate income tax of resident enterprises (audit-based tax collection) as an example, the specific steps for online declaration of corporate income tax are as follows:

1. Open the official website of the local tax bureau. Take Xiamen Tax Bureau as an example. After opening the official website, click "Xiamen Electronic Tax Bureau" in the upper left corner;

2. Select "I want to handle taxes" and click "Tax declaration and payment";

3. After selecting "Corporate Income Tax Declaration", click "Resident Enterprise (Audit and Collection) Corporate Income Tax Quarterly Report";

4. If you meet the requirements, you can choose one-click zero declaration or simple declaration method, otherwise click "Next" to fill in the online declaration form;
The following materials are required for application:

1. Carry out the year-end inventory work, conduct inventory and verification of the company's assets and claims, and prepare the approval materials in a timely manner for the property losses that need to be reported, together with the property losses incurred during the year, and submit them to the competent tax authorities for approval.

2. Check whether there are any expenses that should be accrued but not accrued, and make timely supplementary accruals in December to ensure that all expenses that should be accrued are accrued.

3. Review the income tax return materials of previous years (it is best to establish a tax adjustment ledger) and find matters related to the current tax return. Mainly include:

4. Sort out the annual accounts and organize the tax adjustments that occurred this year to have a clear understanding of them. If it can be processed through accounting, it is best to process it before the annual closing.

5. Pay attention to the "settlement" of other taxes. Corporate income tax filing is a process of reviewing accounts in detail, during which other tax-related issues discovered should also be dealt with. Such as the value-added tax that is deemed to be unpaid for sales; the city construction tax and education surcharge that are not calculated according to the value-added tax that is found to be paid in arrears; the stamp duty that is not declared in time, etc. When the tax authorities settle corporate income tax, they will also check and handle related tax issues.

6. When making advance payment declarations during the year, tax adjustments should be made as much as possible without causing overpayment of income tax. Although not making tax adjustments does not constitute tax evasion, the benefits of doing so are that tax adjustment matters can be recorded and reflected in a timely manner, and the adjusted taxable income can be reflected in a timely manner.

7. For matters that cannot be adjusted in time during advance tax declaration, you should develop the habit of recording them in a timely manner.

8. The main tax laws and regulations related to corporate income tax, together with the latest such tax laws, should be read carefully at least once a year.

9. When there is a disagreement with the tax authority or the internal staff of the tax authority on certain matters, it is advisable to adopt a safe and secure approach.

5. Enter the form filling page, and the enterprise selects the corresponding form to fill in according to its own situation;

6. After filling in the form, click "Review" and the system will verify the relationships between all tables;

7. If the review is correct, click "Confirm" to formally declare.