Reporting Entities - Taxpayers engaged in production and operation must prepare and submit financial accounting statements according to national laws and regulations, except for those managed under a fixed quota collection method [4] - National key enterprises and their member companies are required to submit financial accounting statements along with their corporate income tax prepayment and annual tax returns [4] Reporting Timeline - The deadline for submitting financial statements is generally within one month after the end of the quarter (key enterprises follow the corporate income tax filing deadline) [6] - Submitting financial statements during corporate income tax prepayment can enhance filing efficiency and reduce manual reporting errors by utilizing the electronic tax bureau's automatic data retrieval [6] Electronic Tax Bureau Submission Process - Step 1: Log into the electronic tax bureau and select "Financial Statement Submission and Correction" from the homepage or navigate through "Tax Filing" [7] - Step 2: Choose a suitable reporting mode based on the company's situation: - Online filling for simple data [8] - Financial report import for larger data sets [8] - Financial report conversion for companies using financial software [8] - Step 3: Confirm the accuracy of the data and click "Submit" to complete the submission without needing to submit paper reports [8] Financial Statement Types - Taxpayers must select the appropriate type of financial statement based on their registered financial accounting system [9] - Various financial statement types include balance sheets, income statements, cash flow statements, and changes in equity statements, depending on the applicable accounting standards [12] Data Reporting Standards - Financial statement data should be filled according to specific accounting standards, with examples provided for enterprise accounting standards, small enterprise accounting standards, and government accounting standards [10][11][12]

欢迎扫描下方二维码关注： 来源山西税务 税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...

电子税务局申报季度财务报表时，系统弹出提示："您选择的所属期内的会计制度备案中的'报送期间'和'会计报表类型'时间不一 致，请联系主管税务机关确认并维护数据！"应如何解决？ 答： 欢迎扫描下方二维码关注： 因纳税人申报财务报表时报送所属期间为"季报"， 但财务会计制度及核算软件 备案报告时会计报表情况"报送期间"选择为"月报"导致。 登录电子税务局，依次点击【我要办税】-【综合信息报告】-【财务会计制度及核算软件备案报告】。 系统将自动带出当前正在使用的财务会计制度备案列表， 点击右上角"会计报表情况"卡片的【编辑】，报送期间修改为"季报" ，点击【确 定】-【提交】，完成此操作后再进行财务报表申报操作即可。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 问 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 KIS ZAHAM 《东北区域税务行政处罚裁量基准》第五 国家税务总局辽宁省、吉林省、黑龙江省 和大连市税务局联合 ...