广东省地方税务局网上办税应用系统

广东省地方税务局

广东省地方税务局网上办税应用系统

纳税申报操作手册

版本 V2.0

广东省地方税务局 广州市方欣科技有限公司

广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 目录

1. 纳税申报 ............................................................................................................................................ 6

1.1功能描述 .................................................................................................................................... 6 1.2操作界面 .................................................................................................................................... 6 2. 当前已核定税种申报 ........................................................................................................................ 6 2.1功能描述 ....................................................................................................................................... 6 2.2操作界面 ....................................................................................................................................... 6 2.2.1 综合申报 ................................................................................................................................ 7

2.2.1.1 功能描述 ......................................................................................................................................... 7 2.2.1.2 操作步骤 ......................................................................................................................................... 7 2.2.1.2.1进入申报表 .............................................................................................................................. 7 2.2.1.2.2 填写申报表 ............................................................................................................................. 8 2.2.1.2.3计税 .......................................................................................................................................... 9 2.2.1.2.4提交申报 ................................................................................................................................ 10 2.2.1.2.5扣缴税费 ................................................................................................................................ 10 2.2.1.2.6打印报表 ................................................................................................................................ 10 2.2.1.2.7作废申报 ................................................................................................................................ 10

2.2.2委托代征汇总申报 ............................................................................................................... 11

2.2.2.1功能描述 ........................................................................................................................................ 11 2.2.2.2操作步骤 ........................................................................................................................................ 11 2.2.2.2.1进入申报表 ............................................................................................................................ 11 2.2.2.2.2填写报表 ................................................................................................................................ 11 2.2.2.2.3计税 ........................................................................................................................................ 12 2.2.2.2.4提交申报 ................................................................................................................................ 12 2.2.2.2.5扣缴税费 ................................................................................................................................ 13 2.2.2.2.6打印报表 ................................................................................................................................ 13

2.2.3生产、经营所得投资者个人所得税月（季）申报 ........................................................... 13

2.2.3.1功能描述 ........................................................................................................................................ 13 2.2.3.2操作步骤 ........................................................................................................................................ 13 2.2.3.2.1进入申报表 ............................................................................................................................ 13 2.2.3.2.2 填写报表 ............................................................................................................................... 14 2.2.3.2.3计税 ........................................................................................................................................ 17 2.2.3.2.4提交申报 ................................................................................................................................ 18 2.2.3.2.5扣缴税费 ................................................................................................................................ 18 2.2.3.2.6打印报表 ................................................................................................................................ 18

2.2.4生产、经营所得投资者个人所得税年度汇算清缴 ........................................................... 18

2.2.4.1功能描述 ........................................................................................................................................ 18 2.2.4.2操作步骤 ........................................................................................................................................ 18 2.2.4.2.1 进入申报表 ........................................................................................................................... 18 2.2.4.2.2 填写报表 ............................................................................................................................... 19

Public

广东省地方税务局, 2007 Page 2 of 69

广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 2.2.4.2.3 计税 ....................................................................................................................................... 23 2.2.4.2.4 提交申报 ............................................................................................................................... 25 2.2.4.2.5 扣缴税费 ............................................................................................................................... 25 2.2.4.2.6 打印报表 ............................................................................................................................... 25

2.2.5企业所得税月（季）申报 ................................................................................................... 26

2.2.5.1功能描述 ........................................................................................................................................ 26 2.2.5.2操作步骤 ........................................................................................................................................ 26 2.2.5.2.1进入申报 ................................................................................................................................ 26 2.2.5.2.2填写报表 ................................................................................................................................ 26 2.2.5.2.3计税 ........................................................................................................................................ 28 2.2.5.2.4提交申报 ................................................................................................................................ 29 2.2.5.2.5扣缴税费 ................................................................................................................................ 29 2.2.5.2.6打印报表 ................................................................................................................................ 29

2.2.6 广东省企业所得税年度纳税申报表 .................................................................................. 29

2.2.6.1功能描述 ........................................................................................................................................ 29 2.2.6.2操作步骤 ........................................................................................................................................ 29 2.2.6.2.1进入申报 ................................................................................................................................ 29 2.2.6.2.2上传报盘文件 ........................................................................................................................ 30 2.2.6.2.3文件上传成功 ........................................................................................................................ 30 2.2.6.2.4计税 ........................................................................................................................................ 31 2.2.6.2.4提交申报 ................................................................................................................................ 32 2.2.6.2.5扣缴税费 ................................................................................................................................ 33 2.2.6.2.6打印报表 ................................................................................................................................ 33

2.2.7核定征收企业所得税纳税申报预缴 ................................................................................... 33

2.2.7.1功能描述 ........................................................................................................................................ 33 2.2.7.2操作步骤 ........................................................................................................................................ 33 2.2.7.2.1进入报表 ................................................................................................................................ 33 2.2.7.2.2填写报表 ................................................................................................................................ 34 2.2.7.2.3计税 ........................................................................................................................................ 35 2.2.7.2.4提交申报 ................................................................................................................................ 36 2.2.7.2.5扣缴税费 ................................................................................................................................ 36 2.2.7.2.6打印报表 ................................................................................................................................ 36

2.2.8核定征收企业所得税年度汇算清缴 ................................................................................... 36

2.2.8.1功能描述 ........................................................................................................................................ 36 2.2.8.2操作步骤 ........................................................................................................................................ 36 2.2.8.2.1进入报表 ................................................................................................................................ 36 2.2.8.2.2填写报表 ................................................................................................................................ 37 2.2.8.2.3计税 ........................................................................................................................................ 38 2.2.8.2.4提交申报 ................................................................................................................................ 39 2.2.8.2.5扣缴税费 ................................................................................................................................ 40 2.2.8.2.6打印报表 ................................................................................................................................ 40

2.2.9外商投资企业和外国企业所得税季（月）度申报表（Ａ类） ....................................... 40

2.2.9.1功能描述 ........................................................................................................................................ 40

Public

广东省地方税务局, 2007 Page 3 of 69

广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 2.2.9.2操作步骤 ........................................................................................................................................ 40 2.2.9.2.1进入报表 ................................................................................................................................ 40 2.2.9.2.2填写报表 ................................................................................................................................ 41 2.2.9.2.3计税 ........................................................................................................................................ 43 2.2.9.2.4提交申报 ................................................................................................................................ 44 2.2.9.2.5扣缴税费 ................................................................................................................................ 45 2.2.9.2.6打印报表 ................................................................................................................................ 45

2.2.10外商投资企业和外国企业所得税季（月）度申报表（B类） ..................................... 45

2.2.10.1功能描述 ...................................................................................................................................... 45 2.2.10.2操作步骤 ...................................................................................................................................... 45 2.2.10.2.1进入报表 .............................................................................................................................. 45 2.2.10.2.2填写报表 .............................................................................................................................. 46 2.2.10.2.3计税 ...................................................................................................................................... 48 2.2.10.2.4提交申报 .............................................................................................................................. 49 2.2.10.2.5扣缴税费 .............................................................................................................................. 50 2.2.10.2.6打印报表 .............................................................................................................................. 50

2.2.11外商投资企业和外国企业所得税年度申报表（A类）.................................................. 50

2.2.11.1功能描述 ...................................................................................................................................... 50 2.2.11.2操作步骤 ...................................................................................................................................... 50 2.2.11.2.1进入申报 .............................................................................................................................. 50 2.2.11.2.2上传报盘文件 ...................................................................................................................... 51 2.2.11.2.3上传成功 .............................................................................................................................. 52 2.2.11.2.4计税 ...................................................................................................................................... 53 2.2.11.2.4提交申报 .............................................................................................................................. 54 2.2.11.2.5扣缴税费 .............................................................................................................................. 55 2.2.11.2.6打印报表 .............................................................................................................................. 55

2.2.12外商投资企业和外国企业所得税年度申报表（B类） ................................................. 55

2.2.12.1功能描述 ...................................................................................................................................... 55 2.2.12.2操作步骤 ...................................................................................................................................... 55 2.2.12.2.1进入申报 .............................................................................................................................. 55 2.2.12.2.2上传报盘文件 ...................................................................................................................... 55 2.2.12.2.3核对数据 .............................................................................................................................. 55 2.2.12.2.4提交申报 .............................................................................................................................. 55 2.2.12.2.5扣缴税费 .............................................................................................................................. 55 2.2.12.2.6打印报表 .............................................................................................................................. 56

2.2.13房产税、城市房地产税纳税申报表 ................................................................................. 56

2.2.13.1功能描述 ...................................................................................................................................... 56 2.2.13.2操作步骤 ...................................................................................................................................... 56 2.2.13.2.1进入报表 .............................................................................................................................. 56 2.2.13.2.2填写报表 .............................................................................................................................. 57 2.2.13.2.3计税 ...................................................................................................................................... 58 2.2.13.2.4提交申报 .............................................................................................................................. 58 2.2.13.2.5扣缴税费 .............................................................................................................................. 59

Public

广东省地方税务局, 2007 Page 4 of 69

广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 2.2.13.2.6打印报表 .............................................................................................................................. 59

2.2.14土地使用税纳税申报表 ..................................................................................................... 59

2.2.14.1功能描述 ...................................................................................................................................... 59 2.2.14.2操作步骤 ...................................................................................................................................... 59 2.2.14.2.1进入报表 .............................................................................................................................. 59 2.2.14.2.1填写报表 .............................................................................................................................. 60 2.2.14.2.3计税 ...................................................................................................................................... 62 2.2.14.2.4提交申报 .............................................................................................................................. 62 2.2.14.2.5扣缴税费 .............................................................................................................................. 62 2.2.14.2.6打印报表 .............................................................................................................................. 63

3. 其他 .................................................................................................................................................. 63 3.1功能描述 ..................................................................................................................................... 63 3.2操作界面 ..................................................................................................................................... 63 3.2.1非核定税种申报 ................................................................................................................... 63

3.2.1.1功能描述 ........................................................................................................................................ 63 3.2.1.2操作步骤 ........................................................................................................................................ 63 3.2.1.2.1进入报表 ................................................................................................................................ 63 3.2.1.2.1填写报表 ................................................................................................................................ 64 3.2.1.2.3计税 ........................................................................................................................................ 64 3.2.1.2.4提交申报 ................................................................................................................................ 65 3.2.1.2.5扣缴税费 ................................................................................................................................ 65 3.2.1.2.6打印报表 ................................................................................................................................ 65

3.2.2.代扣代缴汇总申报 ............................................................................................................... 66

3.2.2.1功能描述 ........................................................................................................................................ 66 3.2.2.2操作步骤 ........................................................................................................................................ 66 3.2.2.2.1进入申报 ................................................................................................................................ 66 3.2.2.2.2填写报表 ................................................................................................................................ 67 3.2.2.2.3计税 ........................................................................................................................................ 68 3.2.2.2.4提交申报 ................................................................................................................................ 68 3.2.2.2.5扣缴税费 ................................................................................................................................ 69 3.2.2.2.6打印报表 ................................................................................................................................ 69

Public

广东省地方税务局, 2007 Page 5 of 69