山东省国家税务局网上办税平台纳税人端操作手册道

山东省国家税务局网上办税平台纳税人端操作手册道山东省国家税务局网上办税平台操作手册《适用于纳税人》山东省国家税务局 2012 年 6 月目录1 系统概

述 ................................................................. ........................................................................ ....1 1.1 系统运行环

境 ................................................................. ............................................................1 1.2 系统适用范

围 ................................................................. ............................................................12 WEB申报方式优

点 ................................................................. ...........................................................1 2.1 统一模式 ................................................................. .. (1)

2.2 多种申报方

式 ................................................................. ............................................................2 2.3 操作方便简

单 ................................................................. ............................................................2 2.4 软件升级方

便 ................................................................. ............................................................23 系统登录及公共操作说

明 ................................................................. ................................................2 3.1 系统登

录 ..................................................................... ................................................................2 3.2 确认信

息 ................................................................. .. (5)

3.3 公共操作说

明 ................................................................. ............................................................6 3.3.1 功能描述...................................................................... . (6)

3.3.2 操作说

明.................................................................. ...........................................................6 3.3.3 必录项、非必录项、显示

项 ..................................................................... (84)

增值税、消费税申报操作说

明 ................................................................. ........................................8 4.1 报表填写说

明 ..................................................................... ........................................................8 4.2 财务报表申报 ................................................................. ............................................................8 4.2.1 2007 版财务报

表 ................................................................. ...................................................9 4.2.2 2005 财务报表的申

报 ..................................................................... . (14)

4.3 一般纳税人增值税申

报 ................................................................. ..........................................17 4.3.1 增值税纳税申报表(适用于增值税一般纳税

人) .......................................................17 4.3.2 增值税纳税申报表附列资料(表

一) .................................................................... . (20)

4.3.3 增值税纳税申报表附列资料(表

二) ................................................................ ...........21 4.3.4 固定资产进项税额抵扣情况

表 .....................................................................

..................22 4.3.5 增值税补充申报

表 ..................................................................... ......................................22 4.3.6 成品油购销存情况明细

表 ..................................................................... ..........................23 4.3.7 海关完税凭证...................................................................... (24)

4.3.8 运输发

票.................................................................. .........................................................25 4.3.9 增值税确认申

报 ................................................................. ..............................................26 4.3.10 增值税作废申

请 ..................................................................... ..........................................26 4.4

小规模纳税人增值申

报 ................................................................. ..........................................28 4.4.1 增值税纳税申报表(适用于小规模纳税

人) (28)

4.4.2 确认申报...................................................................... .. (29)

4.5 成品油消费

税 ................................................................. ..........................................................29 4.5.1 成品油消费品消费纳税申报

表 ................................................................. ......................30 4.5.2 本期准予扣除税额计算

表 ..................................................................... ..........................31 4.5.3 本期代收代缴税额计算

表 ..................................................................... ..........................32 4.5.4 本期(免)税额计算

表 ..................................................................... ..............................33 4.5.5

成品油消费明细

表 ................................................................. ..........................................33 4.5.6 准予扣除消费税凭证明细表(成品

油) .................................................................... ...33 4.5.7 消费税补充申报

表 ..................................................................... .. (34)

4.5.8 消费税确认申

报 ................................................................. ..............................................34 4.6 烟类消费

税 .....................................................................

..........................................................35 4.6.1 烟类应税消费品消费纳税申报

表 ................................................................. ..................35 4.6.2 本期代收代缴税额计算

表 ..................................................................... ..........................36 4.6.3 本期准予扣除税额计算

表 ..................................................................... ..........................37 -1- 山东省国税局网上办税平台网上办税平台纳税人端操作手册 4.6.4 卷烟销售明细

表 ................................................................. ..............................................37 4.6.5 消费税补充申请

表 ..................................................................... ......................................38 4.6.6

消费税确认申

报 ................................................................. ..............................................38 4.7 酒类消费

税 ..................................................................... ..........................................................39 4.7.1 酒及酒精消费税纳税申报

表 ................................................................. ..........................39 4.7.2 本期代收代缴税额计算

表 ..................................................................... ..........................40 4.7.3 生产经营情

况

表 ..................................................................... ..........................................41 4.7.4 本期

准予抵减税额计算

表 ..................................................................... .. (41)

4.7.5 消费税补充申报

表 ................................................................. ..........................................43 4.7.6 消费税确认申

报 ..................................................................... ..........................................43 4.8 小

汽车消费

税 ................................................................. ..........................................................43 4.8.1 小汽车消费税纳税申报

表 ................................................................. ..............................44 4.8.2 本期代收代缴税

额计算

表 ..................................................................... ..........................45 4.8.3 生产经营

情况

表 ..................................................................... ..........................................46 4.8.4 消

费税补充申请

表 ..................................................................... .. (46)

4.8.5 消费税确认申

.................................................................... ......................47 4.9 其他类报 .....................

消费

税 ..................................................................... (47)

4.9.1 其他应税消费品消费税纳税申报

表 ................................................................. ..............48 4.9.2 其他本期准予扣除税额计

算

表 ..................................................................... ..................48 4.9.3 准予扣除税消费税

凭证明细

表 ..................................................................... ..................49 4.9.4 其他本期代

收代缴税额计算

表 ..................................................................... ..................49 4.9.5 生产

经营情况

表 ..................................................................... (50)

4.9.6 消费税补充申报

表 ................................................................. ..........................................51 4.9.7 消费税确认申

报 ..................................................................... ..........................................515 电话

申报操作说

明 ................................................................. ..........................................................51 5.1 系统登

录 ................................................................. (51)

5.2 操作类型选择及功能说

明 ................................................................. ......................................54 5.2.1 电话申

报.................................................................. .........................................................54 5.2.2 申报情况查询...................................................................... (55)

5.2.3 密码修

改.................................................................. .........................................................556 企业所得税申报操作说

明 ................................................................. ..............................................55 6.1 报表填写说

明 ..................................................................... (55)

6.2 年度A类查账征收企

业 ................................................................. ...........................................58 6.2.1 中华人民共和国企业所得税年度申报

表 ..................................................................... ..58 6.2.2

附表

一 ..................................................................... (59)

6.2.3 附表

二 ................................................................. .............................................................62 6.2.4 纳税调整项目明细表(附表

三) ................................................................ ...................65 6.2.5 企业所得税弥补亏损明细表(附表

四) .................................................................... ...68 6.2.6 税收优惠明细表(附表

五) .................................................................... .......................69 6.2.7 境外所得税抵免计算明细表(附表

六) .................................................................... ...70 6.2.8 以公允价值计量资产纳税调整表(附表

七) (71)

6.2.9 广告费和业务宣传费跨年度纳税调整表(附表

八) ...................................................72 6.2.10 资产折旧、摊销纳税调整明细表(附表

九) (73)

6.2.11 资产减值准备项目调整明细表(附表

十) (7)

5 6.2.12 股权投资所得(损失)明细表(附表十

一) (76)

6.2.13 确认申报...................................................................... .....................................................77 6.3 年度B类核定征收企

业 ................................................................. ...........................................77 6.3.1 中华人民共和国企业所得税年度纳税申报表(B

类) ................................................77 6.3.2 税收优惠明细

表 ..................................................................... (78)

6.3.3 确认申

报.................................................................. .........................................................79 6.4 季度企业所得税填

报 ................................................................. ..............................................797 年度关联业务往来报告表 ................................................................. ..............................................80 -2- 山东省国税局网上办税平台网上办税平台纳税人端操作手册 7.1 关联关系表(表

一) .................................................................... ...........................................80 7.2 购销表(表

三) .................................................................... (82)

7.3 劳务表(表

四) ................................................................ .......................................................83 7.4 无形资产表(表?

澹?................................................................. ..............................................84 7.5 固定资产表(表

六) .................................................................... ...........................................85 7.6

融通资金表(表

七) ................................................................ ...............................................86 7.7 对外投资情况表(表

八) .................................................................... ...................................87 7.8

对外支付款项情况表(表

九) ................................................................ ...............................88 7.9 关联交易汇总表(表

二) .................................................................... ...................................89 7.10 关联业务往来报告书 ................................................................. ..............................................90 7.11 关联业务确认申

报 ..................................................................... . (918)

网上开具缴款凭

证 ................................................................. ..........................................................91 8.1 日期等查询项的设置 ...........................