1. After "Partial Deduction" and "No Deduction" are selected, you cannot choose to deduct again after paying taxes in this period.

(1) In the VAT invoice comprehensive service platform, the invoice deduction verification module allows taxpayers to fill in part of the tax amount of the invoice in the column of "Effective Tax Amount" and confirm the deduction. It should be noted that if an invoice is partially checked, it means that it is confirmed that only the effective tax amount has been deducted from the invoice, and the status of the invoice has changed to "Deducted", and the remaining tax amount of the invoice cannot be carried out again after this tax declaration or the end of the declaration period.

(2) Taxpayers can select non-deductible input invoices during the reporting period through the "non-deductible invoice check" module. It should be noted that after "Non-deductible" is selected, the invoice cannot be deducted and checked again after this tax declaration or after the end of the declaration period.

2. Signature must be confirmed before tax declaration.

(1) Taxpayers need to "deduct and check statistics" and "sign for confirmation" through the VAT integrated service platform before filing tax returns in each tax period.

(2) During the reporting period, after signing the checked data, the system will lock the current deduction inspection operation. If you need to continue to check the invoice, you can continue to check or cancel the invoice check operation after successfully canceling the signature.

(3) The "Confirm Signature" function is only available during the reporting period.

(4) Before filing tax returns, "Confirm Signature" and "Cancel Signature" support multiple operations.

3. Tax-controlled equipment should be carried when handling matters related to the integrated service platform.

After the new system goes online, both taxpayers and tax authorities log on to the VAT integrated service platform for related operations.

Need to connect tax control equipment as an identification mark. Therefore, if you need to go to the tax service hall to handle matters related to the comprehensive service platform, it is best to bring tax control equipment or Ukey with digital certificates, otherwise the tax authorities may not be able to handle the corresponding matters because they have no authority to operate.

What is the additional tax and what is its main content?

The symmetry between supplementary tax and positive tax refers to the tax levied in a certain proportion with the positive tax on the basis of its existence and collection.

According to the data, the taxpayer is the same as the independent tax, but the tax rate is otherwise stipulated. 1949 after the establishment of People's Republic of China (PRC), the additional tax was strictly cleaned up and rectified, and its quantity was greatly reduced. The state has successively levied industrial and commercial business tax surcharge, industrial and commercial consolidated tax surcharge, agricultural tax surcharge, urban real estate tax surcharge and industrial and commercial income tax surcharge.

According to China's current tax system, there are two kinds of additional taxes: (1) is a tax levied at the same time as the regular tax.

As a kind of tax, this kind of additional tax usually takes the taxable amount of the regular tax as its collection standard. For example, the urban maintenance and construction tax is based on the tax amount of value-added tax, consumption tax and business tax. (2) It is a part of the positive tax levied at the same time as the positive tax. This additional tax is a part of the regular tax, which is usually levied according to the standard of the regular tax. For example, the local income tax levied at the same time as the income tax of foreign-invested enterprises and foreign enterprises is a tax added to the income tax of foreign-invested enterprises and foreign enterprises according to a certain proportion (3% of taxable income), that is, this kind of additional tax. The local income tax here is actually a part of the income tax of foreign-invested enterprises and foreign enterprises. At present, the collection of additional tax in China usually has a specific purpose stipulated in the tax law, such as increasing social welfare, developing education, meeting the financial needs of local governments, and so on.

Can I file tax returns the day after I confirm my signature? On the issue of enterprise tax declaration, we have given it in the last article.

Everyone made an introduction. Today, we further introduced the problem of enterprise tax declaration in the above article, hoping to help.

Ladies and gentlemen, the accounting profession needs continuous learning to do well. For more exciting content about finance and taxation, please continue to refer to the introduction on our website.