北京易用联友科技有限公司

———— 税务局刚通知！10月1日起正式执行！关于纳税申报的这些改动你需要注意！ ————

<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">刚刚，税务局发布通知，10月1日起申报方式大改，纳税期限调整，多地实行综合申报！<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(192, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;">定了！申报方式大改！<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;">10月1日起，纳税期限调整！</section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">北京市日前发布了《关于实行综合申报的公告》。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(61, 51, 51); letter-spacing: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; font-size: 16px; font-family: 微软雅黑, "Microsoft YaHei"; overflow-wrap: break-word !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0oKO3r3rngwqJR14BibZNPZ5GFK3ZeiazQdxM1ct9Mdd8u7RKH8hAPYKA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">划重点：<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">一、申报方式：实行综合申报<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">二、适用对象：企业所得税按实际利润额按季预缴的查账征收企业，<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">暂不涵盖按月预缴企业、核定征收企业和跨地区经营汇总纳税企业。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">三、申报税种：企业所得税（预缴）、城镇土地使用税、房产税、土地增值税、印花税中一个或多个税种时，<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">可选择综合申报。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">四、调整印花税纳税期限<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">印花税按季或者按次计征。实行按季计征的，纳税人应当于季度终了之日起十五日内申报并缴纳税款。<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">五、施行时间：自2020年10月1日起施行。<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(188, 37, 39); letter-spacing: 1.5px; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;">山东、上海等多地<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;">实行综合申报 </section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <section><section><section><section><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">综合申报的推行，北京市并不是首例，长江三角洲区域、山东、上海在此前已推行。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">1、长江三角洲区域7月推行综合申报：<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">早在2020年7月，国家税务总局正式发布《关于进一步支持和服务长江三角洲区域一体化发展若干措施的通知》，推出五税合一综合申报。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.54px; font-size: 16px; cursor: text; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0XLrx9u8zSDcFnw5UpKpQoPvD7aYiciapavCoMEuFRemEWAqecd5OwJ4w/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; cursor: text; font-family: 微软雅黑, "Microsoft YaHei"; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.54px; font-size: 16px; cursor: text; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ03Sib8FWFD7c98YbCib4pcxxpkZ4CibYSALhibRlGM5vSPsTvYTbPicLzswA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">2、上海市7月起实行综合申报：<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">2020年5月，上海市发布了《关于实行税总综合申报的公告》：<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.54px; font-size: 16px; cursor: text; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0GuJjC8lGHpxKv221ByW4y0AKV547mJJBaMI7QD0MXbN2baZ3Gaibq6g/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">自2020年7月1日起，<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人需申报缴纳企业所得税（预缴）、城镇土地使用税、房产税、土地增值税、印花税中一个或多个税种<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">时，可选择税种综合申报。其中，企业所得税纳税人暂不涵盖跨地区经营汇总纳税企业。<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">同时调整相关税种纳税期限如下：<img class="rich_pages " src="https://mmbiz.qpic.cn/mmbiz_png/dciciaWopv6PU1GhfekbMntg8asibfD9JmnwmNfl9hT5YicnDPfJIgiapIXIQDAe7UmcrRTRLzoXN6t8pUKnZHg7ybw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">3、山东省9月起实行综合申报： <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">8月26日，山东省税务局正式发布关于实行税种综合申报和主附税费合并申报的通告。自2020年9月1日起，山东省电子税务局在全省启用“五税合一”税种综合申报和“七税费合一”主附税费合并申报功能，实现<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">“一次填表、一次申报、一次缴款、一张凭证”。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0C2I5vBuHpEiamYKSdXK4GgWTCickImTaiaEkj9ibaDYpamdyHaswYcq2Gw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><img class="rich_pages " src="https://mmbiz.qpic.cn/mmbiz_png/dciciaWopv6PU1GhfekbMntg8asibfD9JmnaCp5ccw87taFUjIcfMY7QmCIdLuJbkAiaBicYibhNeDQmx44nIxnbTu8A/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> </section></section></section></section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 16px; overflow-wrap: break-word !important;">综合申报操作指南<span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 16px; text-align: justify; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"></section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; color: rgb(188, 37, 39); letter-spacing: 1.5px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">如何通过当地电子税务局进行综合申报？以山东省为例，小望为大家整理了相应的操作指南：<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">一、税种综合申报<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">1、登录【山东省电子税务局】，点击【我要办税】<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ07SbEUyxKsh9XfAwcJq4U1jDEnFpUNhlRlOf0Picia1ic1skSno8ZrbibAQ/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">2、输入企业税号密码登录电子税务局<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0nGqJjicMaickHSvbXDuUNSj67sbctHdb65wsAelETY3d7soUBIQI044Q/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">3、点击【税费申报及缴纳】—【税种综合申报】进行操作<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0m6vCMgvsmbOodg4vq1SvrY1KYAoaot9uic4z4Rahrc3H9PcozfrGClA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0usBIqEsXZ156tRprAXNQIhAJ7iaEMuZD14VicEQarqZrEC7khqflsVIg/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">4、根据公司实际情况填写申报表，填写界面从一个税种切换到另一个税种时，系统自动暂存数据，报表填写完成后，系统自动校验各报表填报逻辑，相关数据自动汇总到税种综合申报表中<p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0pjIepC71GHiaIVXAKXffXaLOlqRLJHNSGu212PN8vfsjVcKCzUWZX9g/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">5、填写完成后点击右上角“申报”按钮，系统展示本次需要申报的税种情况。点击确定后一次性完成申报，系统显示各税种的申报结果。<p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0g1WibM0zjwfbvxZTclicP3M259HAfp3E29RCGFfJQmVKF37glrB4F6zw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">6、若发现申报错误，需要作废，在【税费申报及缴纳】—【作废申报】—【申报作废】中进行。<p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: currentcolor none 0px !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0uUich43zPIvORsCXXHfFhO8mqrRJEgCqmSuRibOib9iaSgd9dyZy608Lng/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">二、主附税费合并申报<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">1、登录电子税务局后，在【税费申报及缴纳】—【主附税费合并申报】模块进行操作；<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0YXwMPib2euW85wpcIGA25HtyYuZdiaiaBLvsa70AemWjBrSnQaEtWP0zg/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">2、【征收项目】栏根据纳税人的税费种认定情况，在列表展示：增值税、消费税、城市维护建设税、教育费附加、地方教育费附加、水利建设专项收入和文化事业建设费。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0CkCY5KfTZ0ylSS6C5mYeemrKFtIbrIFGUMmcaiaiaibZzZF51ibqXmb2Qw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">3、点击【填写申报表】填写信息<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0NJm74GrHQibWs9VbyBszoNORg1iaWyZyajGg9c969T6SnR1F9jicXaRzA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/> <span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">4、所有税费种都填报完成后，点击【确认主附税费合并申报】进行申报，比对不通过的，会在下方显示原因，纳税人根据原因修改报表。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="" src="https://mmbiz.qpic.cn/mmbiz_png/4xR6GlHyWmqicSyzWnSsCIOgK4Lk4OTJ0VgmUTlCKdwTcOpMQrqAXDsIst4tibTCc8IokBwxeyRt25XAUDa6295g/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 10px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">通过实行综合申报，最终实现<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">“一次填表、一次申报、一次缴款、一张凭证”<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">，纳税人可通过电子税务局，实现多种税费一次性缴纳，也可通过一张完税凭证打印多税种缴款信息。具体操作如下：<p style="margin-top: 10px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">一次缴费：<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">登录电子税务局后【我要办税】—【税费申报及缴纳】—【网上申报缴税】：可选择多条待缴款信息，一次性完成税款缴纳。已经签署税银三方协议、设置成税款自动扣款的，征期内系统自动扣款缴纳。<p style="margin-top: 10px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">开具一张完税凭证：<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">登录电子税务局后【我要办税】—【证明开具】—【开具税收完税证明（表格式）】：可自主选择需要汇总打印的项目，点击【汇总打印】，同时打印多税费种缴款信息。</section></section></section></section></section></section><strong style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; margin: 0px; padding: 0px; max-width: 100%; color: rgb(136, 136, 136); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; font-size: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;">来源：国家税务总局、<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">税务经理人、<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;">财务第一教室、税台、税务大讲堂<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(117, 117, 118); letter-spacing: 0.544px; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;">等，有删改。