China Naming Network - Baby naming - What does the collection period mean?

What does the collection period mean?

Question 1: What is the levy period? Refers to the tax declaration period, and the value-added tax is generally 15 per month. Due to the National Day holiday, this month is delayed to the 23rd, and taxpayers should complete the declaration within the prescribed collection period.

Question 2: What is the tax payment period? The tax payment period is the period when tax revenue is generated, and it is also the time when tax obligation occurs. For example, when the sales revenue or operating income is realized in August, the tax obligation arises, and August is the tax payment period, and the tax payment is declared before the September 15 reporting period.

Question 3: What is the reporting period? How long is the levy period? I don't know what you are talking about. If it is a tax return period, then it is:

The specific tax payment period of taxpayers shall be determined by the competent tax authorities. If the payment cannot be made within a fixed period of time, it can be paid by installments. Take value-added tax and consumption tax as examples. The tax payment period is 1, 3, 5, 10, 15 or 1 month respectively. If the taxpayer takes 1 month as a tax payment period, it shall declare and pay taxes within 10 days from the date of expiration; If other reporting periods are regarded as one tax period, the tax shall be paid in advance within 5 days from the date of expiration, and the tax shall be declared within 1 to 10 days of each other, so as to settle the tax payable last month. Of course, the tax declaration period of newly-established enterprises, taxpayers who have gone through the formalities of suspension of business and imported taxable consumer goods is different.

If not, I don't know.

Is the levy period the indicative period for copying tax? If so, then:

When collecting tax, copying tax is to record all invoices issued in the current month in the invoice IC card, and then report them to the tax authorities and read them into their computers as the basis for your unit to calculate tax. Generally, tax returns can only be made by copying the tax payment, and the invoice for next month can only be issued by copying the tax payment, which is equivalent to one month's settlement of the output tax.

Question 4: What does the collection period mean for taxation? The tax payment period is one day, three days, five days, ten days, fifteen days or one month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers. If the tax cannot be paid within a fixed period of time, it can be paid by installments.

Taxpayers who pay taxes in monthly installments shall declare and pay taxes within 10 days from the date of expiration; If the tax is paid by installments, that is, one day, three days, five days, ten days or fifteen days, the tax shall be paid in advance within five days from the expiration date, and the tax shall be declared and the tax payable last month shall be settled within ten days from the first day of the following month.

Question 5: What is the difference between taxation and non-taxation? Copying tax in levy period refers to the normal operation of copying tax returns at the beginning of each month (1- 15 days) during the tax reporting period. General taxpayer enterprises need to copy the tax return at the beginning of each month, and declare the billing information and VAT declaration of last month.

Non-levy period tax copying refers to the enterprise's tax copying during the mid-month non-tax declaration period (from 15 to the end of the month). At this time, it is necessary to print a paper report to the tax bureau to clear the card, and then do other operations later.

Question 6: What do you mean by levying copy tax? Taxing by levy refers to copying the monthly tax from 1 to 15.

Non-tax copy refers to the monthly tax at the end of 15- month.

Question 7: What does it mean for an enterprise to be in the tax period? Which tax period is stipulated in the tax law?

In this way, the relevant ideas may be clearer. For example, according to the tax law, the company is in the tax-free period in * * and in the tax-reduction period in * *. So the enterprise is in the tax period, can it be understood that the enterprise is in the inevitable tax period?

Question 8: Under normal circumstances, what does it mean that it should not be declared during the current collection period? Generally, it should be declared in the month after income is obtained.

Question 9: What does the degenerate levy period mean in the tax return? The degenerate levy period means that taxpayers combine the tax payment period into three months or half a year or 1 year according to the taxes and tax payment period approved by the tax authorities, so as to achieve the purpose of facilitating tax payment. The implementation of the degenerate levy period should be negotiated with taxpayers to avoid the suspicion of "early levy" or "delayed levy"

(1) The degenerate collection period is applicable to taxpayers with remote business locations, small tax payment or difficulties in tax collection by tax authorities. The longest degenerate period shall not exceed one quota implementation period.

(two) the degenerate levy period is only applicable to taxpayers who have reached the threshold and paid taxes regularly. Taxpayers who implement the degenerate collection period shall report to the competent tax authorities and get approval. Taxpayers who use the degenerate collection period to declare and pay taxes shall be subject to a monthly quota. In principle, the tax payment period is combined into one quarter. If the tax return is approved during the degenerate levy period, the tax return method shall not be changed within one year in principle.

Question 10: What does the attached page of VAT general taxpayer's return mean? Hello, Mr. Li from the accounting school will answer your questions.

Is to declare and pay taxes in the current period ~ ~ ~ ~

Welcome to give me a nickname-ask all the teachers in the accounting school.