how to deal with the tax of the new company? What is the tax process of the new company? The new company's tax procedures at a glance.
（1） Duration of application
The enterprise shall, within 30 days from the date of receiving the business license, hold the relevant certificates and apply to the local tax authorities for tax registration.
（2） Registration procedure
1. Collect, fill in and submit the tax registration form.
2. Submission:
(1) Copy and photocopy of business license;
(2) ID card and photocopy of corporate representative;
(3) Copy and photocopy of unified code certificate of national organization;
(4) Official seal of the enterprise, special seal for finance, etc;
(5) Account number certificate of the opening bank;
(6) Copy of property right certificate or lease agreement of production and operation address;
(7) Other materials required by the competent tax authorities.
3. Handling tax payment magnetic card
4. Get tax registration certificate
（3） Change, suspension (resumption) cancellation of registration
Taxpayers engaged in production and business operations, whose tax registration contents have changed, shall, within 30 days from the date when the industrial and commercial administration authority handles the change registration, apply to the tax authority for the change of tax registration with the relevant certificate; before applying to the industrial and commercial administration authority for the cancellation of registration due to dissolution, bankruptcy, cancellation and other circumstances), apply to the tax authority with the relevant certificate To cancel the tax registration; to suspend or resume business, it is necessary to go through the application procedures for suspension (resumption).
2、 Invoice subscription:
（1） Subscription provisions
For the investment of a foreign-funded enterprise that has gone through tax registration according to law, it shall apply to the competent tax authority for receiving and purchasing invoices after receiving the tax registration certificate.
1. After the general taxpayer signs the letter of responsibility for VAT special invoice to the competent tax authority of the state tax, he can subscribe for various VAT special invoices and ordinary invoices
2. Small scale taxpayers can subscribe for ordinary invoices
3. For new general taxpayers, they can only subscribe for general invoices for the period of provisional recognition (1 year) (within the period of provisional recognition, special VAT invoices can be issued under the supervision of the competent tax authority of the state tax administration due to the need to use them)
4. Invoice control shall be carried out for all enterprises with tax violations
（2） Subscription procedure
(1) Write off. The taxpayer shall provide the following information at the invoice purchasing window:
1. Used invoice stub
2. Invoice collection and storage monthly report
(2) Issue and purchase. The invoice receiving and purchasing window is responsible for selling various invoices, and the following information shall be provided when receiving and purchasing invoices:
1. Tax agent certificate
2. Taxpayer's tax payment magnetic card
3. "Ticket buying manual"
4. Application for purchase invoice approval form
5. The special invoice for collecting and purchasing VAT shall be stamped on the column of the seller
（3） Use safekeeping invoice
(1) The special VAT invoice must be used within the prescribed time limit (two months from the date of acquisition), and those not used up within the time limit shall be cancelled and voided by the competent state tax authority;
(2) The invoice shall be issued truthfully in accordance with the specified time limit, sequence, column by column and all copies at one time, and shall be stamped with the special seal for invoice;
(3) Invoices shall not be opened for use; they shall not be carried to other places for use; they shall not be falsely opened or issued on behalf of others;
(4) The invoice stub copy must be kept properly. The value-added tax special invoice stub copy and the common invoice stub copy must be kept for 5 years. At the end of the period, they must be reported to the tax authorities for inspection before they can be destroyed.
3、 Tax declaration:
（1） Time limit for tax declaration:
1. The taxpayers of value-added tax, consumption tax and business tax shall, in principle, take one month as one period, except that the financial enterprises take one quarter as one period, and the taxpayers shall declare within ten days after the expiration of the period;
2. In principle, the income tax payer shall take one quarter as one period, and the taxpayer shall report within 15 days after the end of the quarter
3. In case of public holidays or holidays, the deadline for tax declaration can be extended for one day.
（2） Tax declaration materials to be submitted:
Small scale taxpayers:
1. Monthly statement of receipt, use and deposit (filled in by those who have subscribed invoices)
2. Financial and accounting statements
3. VAT tax return
4. Other materials prescribed by the competent tax authorities
General taxpayers shall submit:
1. VAT tax return
2. Data attached to VAT return
3. Sales list of branches (for those with branches)
4. Monthly statement of invoice collection and storage
5. Detailed list of monthly VAT special invoice stub
6. Detailed statement of monthly VAT special invoice deduction sheet
7. The special VAT invoice deduction sheet, purchase invoice, transportation and purchase of agricultural products and other invoices declared for deduction in this period.
8. Stub copy of tax withholding certificate (with tax withholding)
9. Financial statements
10. Other materials for future reference stipulated by the competent tax authorities
4、 Illegal treatment:
1. Tax registration
If a taxpayer fails to apply for tax registration, change or cancellation of registration within the prescribed time limit, the tax authority shall issue a notice ordering the taxpayer to make corrections within a prescribed time limit. If the taxpayer fails to make corrections within the prescribed time limit, a fine of not more than 2000 yuan may be imposed; if the circumstances are serious, a fine of not less than 2000 yuan but not more than 10000 yuan may be imposed.
2. Account books
If a taxpayer fails to set up and keep account books, accounting vouchers and other relevant materials in accordance with the provisions, the tax authorities shall issue a notice ordering it to make corrections within a time limit. If it fails to make corrections within the time limit, it may be fined not more than 2000 yuan; if the circumstances are serious, it shall be fined not less than 2000 yuan but not more than 10000 yuan.
3. Tax declaration
If a taxpayer fails to file a tax return within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2000 yuan; if it fails to make corrections within the time limit, it shall impose a fine of not less than 2000 yuan but not more than 10000 yuan.
4. Tax collection
(1) If a taxpayer fails to pay the tax within the prescribed time limit, a fine of 2% of the overdue tax shall be charged on a daily basis from the date of overdue tax payment.
(2) If a taxpayer fails to pay or underpays the tax payable by means of forging, altering, concealing or destroying without authorization the account books or accounting vouchers, listing more expenditures or less incomes in the account books, or making false tax returns, it is a tax evasion. If the amount of tax evasion accounts for more than 10% of the amount of tax payable and the amount of tax evasion is more than 10000 yuan, or if the tax authorities impose a second administrative penalty on the tax evasion and evade tax again, the tax authorities shall punish the tax evasion in accordance with the provisions of article 1 of the supplementary provisions on punishing the crime of tax evasion and anti tax; if the amount of tax evasion is less than 10000 yuan or the amount of tax evasion accounts for less than 10% of the amount of tax payable, the tax authorities shall pursue the payment In case of tax evasion, a fine of less than five times the amount of tax evasion shall be imposed.
(3) If a withholding agent, by the means listed in the preceding paragraph, fails to pay or underpays the tax withheld or collected, the amount of which accounts for the punishment prescribed in Article 1; if the amount of tax evasion is less than 10000 yuan or the amount of tax evasion accounts for less than 10% of the amount of tax payable, the tax authorities shall pursue the payment of the tax withheld or underpaid, and impose a fine of not more than five times the amount of tax withheld or underpaid.
5. Invoice management
(1) Violations of invoice management laws and regulations include:
① Failing to print invoices or produce special products for anti-counterfeiting of invoices in accordance with regulations;
② Failing to collect and purchase invoices in accordance with regulations;
③ Failing to issue invoices in accordance with regulations;
④ Failing to obtain invoices in accordance with regulations;
⑤ Failing to keep the invoice in accordance with the provisions;
⑥ Failing to accept inspection by the tax authorities in accordance with the provisions.
Any unit or individual that commits one of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, the illegal gains shall be confiscated, and a fine of not more than 10000 yuan may be concurrently imposed. Any unit or individual that commits two or more acts listed in the preceding paragraph may be punished separately.
(2) In case of illegally carrying, mailing, transporting or storing blank invoices, the tax authorities shall collect the invoices, confiscate the illegal income and may concurrently impose a fine of not more than 10000 yuan.
(3) Those who print, forge, alter, buy or sell invoices without permission, make supervising seals for invoices and special products for invoice anti-counterfeiting without permission shall be sealed up, seized or destroyed by the tax authorities according to law. Confiscation of illegal gains and means of committing a crime may be accompanied by a fine of not less than 10000 yuan but not more than 50000 yuan; if a crime is constituted, criminal responsibility shall be investigated according to law.
(4) If other units or individuals fail to pay, underpay or defraud tax due to violation of invoice management regulations, the tax authorities shall confiscate their illegal income and may concurrently impose a fine of not more than one time the amount of tax not paid, underpaid or defrauded.