[Zhong Kai] ＂Secondary Tax Vision＂： Taxation, Rule of Law and Fairness

April this year is the 34th national tax publicity month. The Taxation Bureau of Zhong Kai Hi-tech Industrial Development Zone in Huizhou, State Taxation Administration of The People’s Republic of China has carried out a series of colorful tax publicity activities around the theme of "tax, rule of law and fairness".

At the beginning of April, Zhong Kai District Taxation Bureau, together with the Management Committee of Tonghu Ecological Wisdom Zone, Zhong Kai High-tech Zone Market Supervision Administration and Zhong Kai High-tech Zone Government Service Center, presented the "First Opening Lesson" of "the integration of government and tax" to the enterprises newly settled in China-Korea (Huizhou) Industrial Park in the past two years.

Frequently asked questions about high-frequency taxes and fees in newly-established enterprises

① Question 1. What procedures do I need to go to the tax bureau after I register with the market supervision department?

After registration in the market supervision department, different links need to go through the following procedures at the tax bureau:

In the opening sessionAfter registering with the market supervision department, you can enter the national unified and standardized electronic tax bureau and complete the information confirmation through the newly-established "package service" for taxpayers. The contents of confirmation include the following: confirmation of registration information, filing of financial accounting system and accounting software, account number report of deposit account (if there is no public account, it can be temporarily suspended), etc.

In the business process: Invoice is required for business. If there are employees, employees need to buy social security for employees when they join the company, and employees need to apply for social security reduction when they leave the company.

In the declaration process: Tax declaration and social insurance premium declaration are required.

In the payment link: Pay the declared taxes and fees according to law.

② Question 2. The corporate account is still being processed. Do I need to report it to the tax bureau after the account is completed?

Need to report. Taxpayers engaged in production and business operations shall, within 15 days from the date of opening a basic deposit account or other deposit account, report all their account numbers in writing to the competent tax authorities; In case of any change, a written report shall be made to the competent tax authorities within 15 days from the date of change.

You can log in to the National Standardized and Unified Electronic Taxation Bureau as "Enterprise Business", and then click."I want to pay taxes"-"comprehensive information report"-"deposit account number report"For processing.

③ Question 3. Business is coming. Do you need to go to the tax service office to make an invoice?

Invoice use includes invoice application, receipt, invoicing and other steps. Since December 1, 2024, the "digital electricity invoice" has been popularized and applied nationwide. After taxpayers who use the "digital electricity invoice" start business, they don’t need to use special tax control equipment. The system will automatically give the invoice a quota, and dynamically adjust the invoice quota according to the taxpayer’s behavior, so as to realize "invoicing when they start business". 

④ Question 4. When can I declare the tax? Where can I check?

According to different taxes and fees, the declaration time is also different, which can be passed"enterprise business"Log in to the national unified and standardized electronic tax bureau, and click in turn[I want to pay taxes]-[Comprehensive Information Report]-[Information Report on Taxes and Fees to be Declared], you can query the tax payable and the tax payment period. 

In addition to activities aimed at newly-established enterprises, Zhong Kai District Taxation Bureau also held a "face-to-face" exchange meeting for enterprises in the park in conjunction with local tax agents.

The exchange meeting will combine tax-related matters such as equity transfer, asset reorganization and export tax rebate that are often involved in large and medium-sized enterprises within the jurisdiction, and set up a "turntable small round table" for special tax-related matters at the event site to conduct "face-to-face" and "salon-style" exchanges with enterprises, expand the communication channels between tax enterprises and accurately meet the needs of enterprises.