增值税一般纳税人申报

增值税一般纳税人申报 金税三期工程 《增值税一般纳税人申报》 用户操作手册 V1.0 文档敏感性定 义 编写人 编写日期 审核人 审核日期 公开范围 建设单位 承建单位 监理单位 文档信息 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 修订状况 章节编号 章节名称 修订内容简述 修订人 修订日期 批准人 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 申报征收,增值税一般纳税人申报 目 录 第1章 概述.................................................................................................................................................1 1.1 主要内容 ........................................................................................................................................1 1.2 预期读者 ........................................................................................................................................1 第2章 系统简介........................................................................................................................................2 2.1 系统术语与约定...........................................................................................................................2 2.2 基本操作说明 ...............................................................................................................................2 第3章 增值税一般纳税人申报 .............................................................................................................4 3.1 业务概述 ........................................................................................................................................4 3.2 功能描述 ........................................................................................................................................4 3.3 操作人员 ........................................................................................................................................4 3.4 前置条件 ........................................................................................................................................4 3.5 操作说明 ........................................................................................................................................5 3.6 异常与处理 ...................................................................................................................................9 I 申报征收,增值税一般纳税人申报 第1章 概述 1.1 主要内容 本文档为申报征收,增值税一般纳税人申报，内容包含增值税一般纳税人申报功能。 1.2 预期读者 网上办税服务厅身份验证用户。 第1页 第2章 系统简介 2.1 系统术语与约定 网上办税服务厅身份验证用户:指通过帐号和密码或CA证书的方式登录国家税务总局网上办税服务厅的人员。 社会公众:指未通过帐号和密码或CA证书的方式直接访问国家税务总局网上办税服务厅的人员。 2.2 基本操作说明 , 申报征收功能可由网上办税服务厅身份验证用户从如下入口进入。 图2- 1 , 申报表填写期间可通过红色方框标识部分，将左边和右边辅助区域打开或 关闭。 , 如图是辅助区域打开页面 图2- 2 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 申报征收,增值税一般纳税人申报 , 如图是辅助区域关闭页面 图2- 3 , 在操作人员填写过程中对于必填项目，系统会有红色方框相应提示，如下 图。 图2- 4 , 在申报过程中，如纳税人有多条登记信息，则在申报前需要进行纳税人登 记信息选择。 图2- 5 第3页 第3章 增值税一般纳税人申报 3.1 业务概述 增值税一般纳税人申报是指增值税一般纳税人依据相关税收法律法规的规定依法履行纳税义务，就增值税纳税有关事项向税务机关提交有关纳税书面 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 ，税务机关受理纳税人申报的过程。增值税的纳税期限分别为1日、3日、5日、10日、15日、1个月，纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的，可以按次纳税。纳税人以1个月为1个纳税期的，自期满之日起15日内申报纳税;以1日、3日、5日、10日或者15日为1个纳税期的，自期满之日起5日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款。纳税人进口货物，应当自海关填发海关进口增值税专用缴款书之日起15日内缴纳税款。遇最后一日为法定节假日的，顺延1日;在每月1日至15日内有连续3日以上法定休假日的，按休假日天数顺延。 3.2 功能描述 本功能由纳税人在网上办税服务厅发起，为纳税人提供增值税一般纳税人申报的网上申报的功能。本功能主要包括:初始化、填写申报表、确认申报表、查看回执。申报成功后，纳税人可进行征收缴款。 3.3 操作人员 增值税一般纳税人申报纳税人(网上办税服务厅身份验证用户)。 3.4 前置条件 序号 描述 1 纳税人应已进增值税一般纳税人认定。 2 纳税人应已进行增值税税种认定。 3 纳税人应处于非“非正常户”和非注销状态。 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 申报征收,增值税一般纳税人申报 3.5 操作说明 1. 操作人员按照【申报征收】—【增值税申报】—【增值税一般纳税人申报】 的顺序进入本模块。系统显示初始化页面。操作人员确认申报初始化信息， 点击[填写申报表]按钮进入填写申报表流程。 图3- 1 , 税款所属时期中，“税费所属时期起” 、“税费所属时期止”为系统自动 带出，由操作人员确认。 , 纳税申报手工设置项中，“企业类型”、“认定资格”、“当期有无成品油业 务”、“海关完税凭证抵扣稽核顺序” 、“当期有无农产品业务”为系统 自动带出，由操作人员确认选择。 2. 系统显示填写申报表页面，操作人员可根据申报表填写要求录入申报数据 或使用[导入]功能导入，点击 [申报]按钮，提交申报数据。 第5页 图3- 2 3. 系统以纸质表单的方式显示上一环节填写的申报表主表数据,供操作人员确 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 申报征收,增值税一般纳税人申报 认是否正确。操作人员如需修改可点击[返回]按钮,回转到填写申报表页面修正数据;如确认无误可点击[确认]按钮完成申报数据的提交。 图3- 3 4. 系统显示申报成功回执以及申报表主表数据。操作人员可点击[打印]按钮，打印相关申报表。 第7页 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 申报征收,增值税一般纳税人申报 图3- 4 , 操作人员点击[缴款]按钮，进入征收缴款页面。 3.6 异常与处理 序号 异常提示 处理方式 当前纳税人已经申报了当期申报数据，请纳税人进行申报错误更正业务处理，或1 不能再在网上进行重复申报，请前往办前往办税大厅办理相关业务。 税大厅办理相关业务。 当前纳税申报表已经过了申报期，请前2 请纳税人前往办税大厅办理相关业务。 往办税大厅办理相关业务～ 请纳税人联系专管员以进行处理，或重新3 纳税人认定的税(费)种已过期～ 进行税(费)种认定。 纳税人登记信息不全或税费种认定数据4 请纳税人联系专管员进行处理。 错误～ 5 处理超时了～ 请纳税人稍后再进行尝试。 系统服务异常，请稍等片刻后重新登录请纳税人稍等片刻后重新登录系统办理6 系统办理业务～ 业务～ 7 核心征管前置系统处理异常～ 请纳税人联系专管员以进行处理。 第9页