An example of the verification process of cross-regional tax-related matters.
For example, if a cross-regional enterprise is operated, it needs to file and pay corporate income tax in Region A and Region B respectively.
The specific cross-regional tax-related matters verification process is as follows:
After completing the declaration and payment of enterprise income tax in region A, the enterprise shall apply to the tax administration authority in region A for the issuance of the "Enterprise Income Tax Payment Certificate".
The enterprise shall submit the Certificate of Enterprise Income Tax Payment issued by Region A and other relevant materials to the tax administration authority of Region B to apply for enterprise income tax credit.
Based on the information submitted by the enterprise and the tax payment information provided by the tax administration authority in region A, the tax administration authority of region B shall carry out the enterprise income tax credit operation and issue the "Enterprise Income Tax Credit Certificate".
The enterprise shall submit the Certificate of Enterprise Income Tax Credit issued by Region B and other relevant materials to the tax administration authority of Region A to apply for the verification and write-off of enterprise income tax.
Based on the information submitted by the enterprise and the credit information provided by the tax administration authority in region B, the tax administration authority in region A shall carry out the verification operation of enterprise income tax and feedback the verification results to the enterprise.
Write-off of cross-regional tax-related matters refers to the process of declaration, settlement and write-off of tax-related matters between the tax administration authorities of different regions. These tax-related matters include, but are not limited to, the declaration and payment of corporate income tax, value-added tax, individual income tax and other taxes, as well as tax inspection and tax dispute resolution.
The importance of the write-off of cross-regional tax-related matters.
The importance of the write-off of cross-regional tax-related matters is mainly reflected in the following aspects:
Compliance with tax laws: Enterprises and individuals must comply with the tax laws and regulations of different regions to ensure their own legitimacy and compliance when conducting cross-regional tax-related matters.
Avoid double taxation: Through the verification and write-off of cross-regional tax-related matters, enterprises can avoid double taxation in different regions and reduce tax costs.
Improve the efficiency of tax management: Through the standardized cross-regional verification and write-off process of tax-related matters, the efficiency of tax management can be improved and tax disputes and disputes can be reduced.
Relevant Regulations. Law of the People's Republic of China on the Administration of Tax Collection