企业所得税年报(核定征收)

企业所得税年报(核定征收) 目 录 1. 申报 ...................................................................................................................... 2 1.1. 企业所得税年度申报(核定征收) .............................................................. 2 2. 缴税 ...................................................................................................................... 43. 查询.......................................................................................................................... 5 3.1. 申报表查询 ................................................................................................. 5 3.2. 缴款情况查询.............................................................................................. 6 4. 打印.......................................................................................................................... 7 personal credit business process management, and development of business processes, clear the loan object and scope, establish loan operation of assessment and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer use of personal credit, then according to the different varieties of business to establish the appropriate access standard, post-lending management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small business credit risk management guidelines and associated working capital loans management requirements, such as assessing the management of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank income debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factors, determines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Principles of trans-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-level cities and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is located in different places, but except those with unique advantages such as critical. Have set up branches in different places, other bodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, other bodies are not entitled to apply for the credit within the County. Double before going through the personal credit business credit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports risk managers, loan review, professional 1. 申报 1.1. 企业所得税年度申报(核定征收) 1) 点击“申报征收”菜单链接，可以进入申报界面。页面下面会显示出您可以进行申报 的税种。选择2006企业所得税年度申报,“进入申报”。 2)系统弹出对话框。系统会自动带出所属时期起止，纳税人也可以自行填写，确认无误后点击“填写申报表”按钮。 【说明】:点击“填写申报表”按钮后，系统将对纳税人填写的“所属时期”进行审核。如果填写不合规定，则不能通过系统审核。 3)在预缴纳税申报表中填写申报数据。(填写规则与纸质报表相同)填写完成后，按回车键系统将自动计算税款。 personal credit business process management, and development of business processes, clear the loan object and scope, establish loan operation of assessment and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer use of personal credit, then according to the different varieties of business to establish the appropriate access standard, post-lending management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small business credit risk management guidelines and associated working capital loans management requirements, such as assessing the management of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank income debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factors, determines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Principles of trans-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-level cities and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is located in different places, but except those with unique advantages such as critical. Have set up branches in different places, other bodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, other bodies are not entitled to apply for the credit within the County. Double before going through the personal credit business credit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports risk managers, loan review, professional Version: 1.0.0 福建省国家税务局信息门户应用系统开发项目 Date: <2007-02-05> 网上办税操作手册 【填表说明】: 收入总额:如可填写，按此计算征收，则不允许输入“成本费用”。 成本费用:如可填写，按此计算征收，则不允许输入“收入总额”。 【注】:1、“收入总额”和“成本费用”只能输入一项。 2、不允许重复申报。 3、纳税人在申报所属时期内处于停业状态不允许申报; 4、逾期不允许网上申报; 5、最后一个季度(月)未申报，则本期年报不能进行网上申报。 4)核对数据无误后，点击“提交”按钮，提交申报数据。 5)系统弹出窗口，点击“确定”按钮。 6)系统提示申报成功，用户即完成了本次申报的全部操作。系统将自动发出扣款请求，用户可以继续打印报表，稍后再进行缴款情况查询。详细操作在下面章节详细介绍。 ostuse of personal credit, then according to the different varieties of business to establish the appropriate access standard, pnt and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer h loan operation of assessmepersonal credit business process management, and development of business processes, clear the loan object and scope, establisConfidentials risk managers, loan review, professionalit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports creder bodies are not entitled to apply for the credit within the County. Double before going through the personal credit businesodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, othther bed in different places, but except those with unique advantages such as critical. Have set up branches in different places, oies and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is locatlevel cit-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-ciples of transetermines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Prinors, dncome debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factt of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank iagemeness credit risk management guidelines and associated working capital loans management requirements, such as assessing the mannding management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small businle- 广州市方欣科技有限公司, 2007 Page 3 of 7 2. 缴税 新版已将申报和缴款合并为一个步骤，一般情况下在申报完成后由系统自动发出扣款请求，用户只需稍后到缴款情况查询即可;如遇自动扣款不成功，可按如下步骤操作来完成税款清缴。 1)进入缴税功能。可以从“申报征收”的页面，找到“本期未缴纳税款查询”栏，点击“网上缴税”按钮。 2)“网上缴税”页面中显示企业本期应纳税款查询结果列表，在“税款”一列可以查看到某个税种的欠税数额明细。 【注】: 1、税款:纳税人本次要清缴的欠税。 2、选择:在打上勾，即表示此项处于被选中状态。 3)点击“划缴请求”按钮，系统弹出如下提示: 4)点击“确定”按钮，系统将自动向税局的缴款平台发出扣款请求。 清缴税款=待处理税款+应收滞纳金 5)如果系统提示税款正划成功，表示本次扣款请求已成功发送至税局的缴款平台，用personal credit business process management, and development of business processes, clear the loan object and scope, establish loan operation of assessment and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer use of personal credit, then according to the different varieties of business to establish the appropriate access standard, post-lending management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small business credit risk management guidelines and associated working capital loans management requirements, such as assessing the management of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank income debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factors, determines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Principles of trans-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-level cities and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is located in different places, but except those with unique advantages such as critical. Have set up branches in different places, other bodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, other bodies are not entitled to apply for the credit within the County. Double before going through the personal credit business credit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports risk managers, loan review, professional Version: 1.0.0 福建省国家税务局信息门户应用系统开发项目 Date: <2007-02-05> 网上办税操作手册 户可稍后到,缴款情况查询,查询缴款情况。 【注】:1、如果因帐户余额不足而导致扣款不成功，请及时补足银行帐户，再次进行税款缴纳。如果因其它原因而导致扣款不成功，请记录出错原因，并通知税局相关部门。 3. 查询 3.1. 申报表查询 进入申报征收，在页面的左下方找到“申报表查询” 1)在“选择凭证种类”的下拉框中选择04企业所得税。 2)点击，在弹出的窗口中选择要查询的所属年月起止日期后，点击“查询”。 3)系统弹出申报表查询结果。如图: nt and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer h loan operation of assessmepersonal credit business process management, and development of business processes, clear the loan object and scope, establisConfidentials risk managers, loan review, professionalit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports creder bodies are not entitled to apply for the credit within the County. Double before going through the personal credit businesodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, othther bed in different places, but except those with unique advantages such as critical. Have set up branches in different places, oies and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is locatlevel cit-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-ciples of transetermines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Prinors, dncome debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factt of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank iagemeness credit risk management guidelines and associated working capital loans management requirements, such as assessing the mannding management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small businle-ostuse of personal credit, then according to the different varieties of business to establish the appropriate access standard, p 广州市方欣科技有限公司, 2007 Page 5 of 7 4)点击“应征凭证序号”上的链接查看详细的申报表结果。 3.2. 缴款情况查询 1)进入申报征收，在页面的左下方找到“缴款情况查询”。 2)点击，在弹出的窗口中选择要查询的所属年月起止日期后，点击“查询”。 personal credit business process management, and development of business processes, clear the loan object and scope, establish loan operation of assessment and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer use of personal credit, then according to the different varieties of business to establish the appropriate access standard, post-lending management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small business credit risk management guidelines and associated working capital loans management requirements, such as assessing the management of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank income debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factors, determines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Principles of trans-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-level cities and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is located in different places, but except those with unique advantages such as critical. Have set up branches in different places, other bodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, other bodies are not entitled to apply for the credit within the County. Double before going through the personal credit business credit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports risk managers, loan review, professional Version: 1.0.0 福建省国家税务局信息门户应用系统开发项目 Date: <2007-02-05> 网上办税操作手册 3)系统弹出缴款信息查询结果。如图: 4. 打印 进入打印功能。可以在申报完成后进入，或者查询申报表后打印。 点击报表下方的“打印”按钮或选择浏览器上方的“文件”,“打印”功能，就可以打印申报表了。 level cit-regional limits Branches shall not in principle to operating income mainly comes from offsite (prefecture-ciples of transetermines the loan amount and term, control each repayment does not exceed the amount of the borrower repayment ability. Prinors, dncome debt ratio control mechanism, combined with the borrower's income, debt, expenditures, loans, guarantees and other factt of production and operation, repayment ability, the level of risk, and so on. Income debt ratio control principle of Bank iagemeness credit risk management guidelines and associated working capital loans management requirements, such as assessing the mannding management requirements. Business use personal credit should be strictly in accordance with the qilu Bank's small businle-ostuse of personal credit, then according to the different varieties of business to establish the appropriate access standard, pnt and accountability mechanisms. Diversity management principles the Bank's strict separation between business and consumer h loan operation of assessmepersonal credit business process management, and development of business processes, clear the loan object and scope, establisConfidentials risk managers, loan review, professionalit investigation, Contracting, security verification, credit check, key account manager should be double handle. Bank supports creder bodies are not entitled to apply for the credit within the County. Double before going through the personal credit businesodies are not entitled to carry out the branch of credit business in the region. Branch County area has been established, othther bed in different places, but except those with unique advantages such as critical. Have set up branches in different places, oies and administrative divisions at or above) or inward (MS) charge provided credit support for individual customers is locat 广州市方欣科技有限公司, 2007 Page 7 of 7