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) ...................................................................75 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 ...........................

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