土地增值税预征与清算
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即将截止!3月31日前报送这两项报告(附:操作流程)
蓝色柳林财税室· 2026-03-27 08:18
Core Viewpoint - The article outlines the requirements and procedures for tax-related professional service institutions to submit annual and specific reports to the tax authorities by March 31 each year, emphasizing the importance of accurate reporting to maintain credit scores [2][28]. Group 1: Annual Report Requirements - Institutions engaged in tax-related professional services, including tax firms, accounting firms, law firms, bookkeeping agencies, and tax consulting companies, are required to submit annual reports [3]. - The annual report must include information such as the number of service personnel, administrative penalties, industry association awards and penalties, types of services provided, corresponding client numbers, and total business revenue [7]. - The submission deadline for the annual report is March 31, and institutions must verify the automatically generated data from the electronic tax bureau [6][5]. Group 2: Submission Process - To submit the annual report, institutions must log into the electronic tax bureau, navigate to the relevant section, and click the submission button [8][9]. - If corrections are needed, institutions can access the historical report section to view or modify previously submitted data [11][13]. - After making corrections, institutions must click the confirmation button to finalize the changes [15][26]. Group 3: Specific Report Requirements - Tax firms and other service providers must submit specific reports for completed services such as tax consulting, compliance planning, tax certification, and tax situation reviews by March 31 of the following year [16][17]. - The specific report must include a detailed business report element, including completion dates, signatories, revenue amounts, and tax amounts involved [20]. - Institutions can also view or correct submitted specific reports through the designated module in the electronic tax bureau [22].