For any enterprise, it is a basic obligation for it to complete the bookkeeping and tax return work on time. That is to say, in the process of daily operation and management, enterprises not only need to complete bookkeeping as required, but also need to complete tax returns in time. Then, what problems should be paid attention to in enterprise tax declaration? In this article, Hangzhou Agency Bookkeeping Company will briefly explain this.

Hangzhou Agency Bookkeeping Company suggested that tax declaration refers to the legal act of taxpayers submitting written reports on tax matters to the tax authorities according to the time limit and contents stipulated in the tax law, which is not only the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, but also the main source of tax management information and an important system of tax management.

first of all, Hangzhou agency bookkeeping company believes that enterprises should first have a concrete grasp of the object of tax declaration. Under normal circumstances, the tax declaration objects in China mainly include the following categories:

1. Taxpayers who have gone through tax registration with the national tax authorities according to law. Specifically, it includes:

(1) taxpayers whose incomes are taxable;

(2) taxpayers who enjoy tax reduction or exemption for all or part of their products, projects or taxes;

(3) Taxpayers whose current turnover has not reached the threshold or have no operating income;

(4) Taxpayers who implement regular fixed tax collection;

(5) taxpayers who should pay enterprise income tax and other taxes to the state tax authorities.

2. Taxpayers who do not need to apply for tax registration with the national tax authorities according to regulations, and taxpayers who should apply for tax registration but have not.

3. Withholding agents and authorized agents determined by the state tax authorities.

Secondly, Hangzhou Agency Bookkeeping Company believes that enterprises should not only fill in the tax return truthfully, but also submit the relevant documents and materials accurately if they want to file tax returns smoothly. These materials mainly include:

(1) financial and accounting statements and their explanatory materials;

(2) contracts, agreements and vouchers related to tax payment;

(3) electronic tax filing data of the tax control device;

(4) the tax management certificate and the off-site tax payment certificate for business activities;

(5) Relevant certification documents issued by domestic or overseas notarization institutions;

(6) tax return;

(7) When handling the tax withholding and collecting report, the withholding agent shall truthfully fill in the tax withholding and collecting report form, and submit the legal documents of tax withholding and collecting and collecting, as well as other relevant documents and materials stipulated by the tax authorities;

(8) Other relevant documents and materials required to be submitted by the tax authorities.

Hangzhou Agency Bookkeeping Company reminds us that enterprises must master the above-mentioned declaration materials in detail when filing tax returns, so as to successfully complete the tax return work as required, thus helping to effectively avoid tax risks in the process of enterprise management, realize enterprise financial security, and help enterprises to operate and develop more stably and orderly.