Accounting, auditing and tax declaration process of Limited Company: after evaluation, quotation and negotiation, signing an accounting and tax declaration agreement → advance payment → sorting out documents, accounting treatment → accounting → submitting the audit to the auditor → completing the audit → submitting the report to the shareholders for signature → the accountant goes to the government for tax declaration with the signed audit report → returning the relevant documents to the customer.
The financial statements of national tax are generally composed of balance sheet, income statement, value-added tax declaration form and other statements, which are declared before 15 every month; The financial statement of local tax generally consists of balance sheet, income statement, stamp duty, water conservancy construction fund, education surcharge, personal income tax return, etc. Generally, the quarterly report to be declared before June 5438+05 is the quarterly pre-declaration report of enterprise income tax, which is in the following month (that is, the first quarter is before April 15).
Taxpayers whose extended information has been legally registered with the national tax authorities.
Including:
1, the taxpayer whose income is taxable;
2. Taxpayers who enjoy tax reduction or exemption for all or part of products, projects or taxes;
3. Taxpayers whose current turnover has not reached the threshold or have no operating income;
4. Taxpayers who pay regular fixed tax;
5. Taxpayers who should pay enterprise income tax and other taxes to the national tax authorities.
(2) Taxpayers who do not need to apply for tax registration with the state tax authorities according to regulations, and taxpayers who should apply for tax registration but have not done so.
(3) Withholding agents and authorized agents determined by the state tax authorities.
Baidu encyclopedia-tax declaration
Baidu encyclopedia-tax declaration