跨区域建筑服务税费预缴
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电子税务局丨跨区域提供建筑服务如何预缴增值税及企业所得税?操作步骤
蓝色柳林财税室· 2025-11-09 00:55
Core Viewpoint - The article provides a detailed guide for companies operating in Xiamen to handle the prepayment of value-added tax (VAT), additional taxes, and corporate income tax through the electronic tax bureau system. Group 1: Prepayment of VAT and Additional Taxes - Companies must log into the electronic tax bureau and select "Cross-Regional Reporting" to access their tax-related information [1] - After logging in, companies should navigate to "Tax Declaration and Payment" and select "Prepayment of VAT and Additional Taxes" [2] - It is essential to confirm whether the small and micro enterprise tax reduction policy applies before proceeding with the declaration [2] - Companies need to verify the tax period and pre-filled data, making necessary adjustments to sales and deduction amounts before finalizing the declaration [4] - After confirming the accuracy of the prepayment amount, companies can submit the declaration and proceed to payment [5] Group 2: Prepayment of Corporate Income Tax - Companies should access the electronic tax bureau and select "Prepayment of Corporate Income Tax" under the tax declaration section [6] - It is important to fill in the sales revenue, ensuring it reflects the pre-tax amount, and verify the tax amount before proceeding to payment [6]