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注意!查账征收个体工商户季度申报全攻略来啦操作步骤
蓝色柳林财税室·2025-09-14 00:58

Core Viewpoint - Accurate quarterly tax declaration is essential for individual businesses to fulfill tax obligations and maintain good tax credit [1][18]. Group 1: VAT Declaration Process - Step 1: Log into the new electronic tax bureau and navigate to the VAT declaration section [2]. - Step 2: The system will automatically match the taxpayer with either a form-filling declaration or a confirmation declaration [3]. - Form-filling declaration: The system generates pre-filled data based on invoice issuance and operational data, which must be compared with actual business conditions [4]. - Confirmation declaration: The system calculates tax amounts based on invoice data, displaying the total tax amount for the current period [6]. - After verifying the data, taxpayers can submit the application and complete the confirmation statement [5][8]. Group 2: Individual Income Tax Declaration Process - Individual income tax can be declared through the natural person electronic tax bureau [9]. - Step 1: Log into the natural person electronic tax bureau website and select the business income declaration form [10]. - Step 2: Enter the unified social credit code or unit name, and input the tax period [12]. - Step 3: Input total income and costs, and choose whether to deduct specific expenses [14]. - Step 4: If applicable, add any tax exemption details and confirm the declaration data before submission [15][16].