广东省地方税务局

广东省地方税务局网上办税应用系统

纳税申报操作手册

版本 V2.0

广东省地方税务局

广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 目录

1. 纳税申报 ............................................................................................................................................ 6

1.1功能描述 .................................................................................................................................... 6 1.2操作界面 .................................................................................................................................... 6 2. 当前已核定税种申报 ........................................................................................................................ 6 2.1功能描述 ....................................................................................................................................... 6 2.2操作界面 ....................................................................................................................................... 6 2.2.1 综合申报 ................................................................................................................................ 7

2.2.1.1 功能描述 ......................................................................................................................................... 7 2.2.1.2 操作步骤 ......................................................................................................................................... 7 2.2.1.2.1进入申报表 .............................................................................................................................. 7 2.2.1.2.2 填写申报表 ............................................................................................................................. 8 2.2.1.2.3计税 ........................................................................................................................................ 10 2.2.1.2.4提交申报 ................................................................................................................................ 10 2.2.1.2.5扣缴税费 ................................................................................................................................ 11 2.2.1.2.6打印报表 ................................................................................................................................ 11 2.2.1.2.7作废申报 ................................................................................................................................ 11

2.2.2委托代征汇总申报 ............................................................................................................... 12

2.2.2.1功能描述 ........................................................................................................................................ 12 2.2.2.2操作步骤 ........................................................................................................................................ 12 2.2.2.2.1进入申报表 ............................................................................................................................ 12 2.2.2.2.2填写报表 ................................................................................................................................ 12 2.2.2.2.3计税 ........................................................................................................................................ 13 2.2.2.2.4提交申报 ................................................................................................................................ 13 2.2.2.2.5扣缴税费 ................................................................................................................................ 14 2.2.2.2.6打印报表 ................................................................................................................................ 14

2.2.3生产、经营所得投资者个人所得税月（季）申报 ........................................................... 14

2.2.3.1功能描述 ........................................................................................................................................ 14 2.2.3.2操作步骤 ........................................................................................................................................ 14 2.2.3.2.1进入申报表 ............................................................................................................................ 14 2.2.3.2.2 填写报表 ............................................................................................................................... 15 2.2.3.2.3计税 ........................................................................................................................................ 18 2.2.3.2.4提交申报 ................................................................................................................................ 19 2.2.3.2.5扣缴税费 ................................................................................................................................ 19 2.2.3.2.6打印报表 ................................................................................................................................ 19

2.2.4生产、经营所得投资者个人所得税年度汇算清缴 ........................................................... 19

2.2.4.1功能描述 ........................................................................................................................................ 19 2.2.4.2操作步骤 ........................................................................................................................................ 19 2.2.4.2.1 进入申报表 ........................................................................................................................... 19 2.2.4.2.2 填写报表 ............................................................................................................................... 20

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广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 2.2.4.2.3 计税 ....................................................................................................................................... 24 2.2.4.2.4 提交申报 ............................................................................................................................... 26 2.2.4.2.5 扣缴税费 ............................................................................................................................... 26 2.2.4.2.6 打印报表 ............................................................................................................................... 26

2.2.5企业所得税月（季）申报（A类） ................................................................................... 27

2.2.5.1功能描述 ........................................................................................................................................ 27 2.2.5.2操作步骤 ........................................................................................................................................ 27 2.2.5.2.1进入申报 ................................................................................................................................ 27 2.2.5.2.2填写报表 ................................................................................................................................ 27 2.2.5.2.3计税 ........................................................................................................................................ 29 2.2.5.2.4提交申报 ................................................................................................................................ 30 2.2.5.2.5扣缴税费 ................................................................................................................................ 31 2.2.5.2.6打印报表 ................................................................................................................................ 31

2.2.6 广东省企业所得税年度纳税申报表 .................................................................................. 31

2.2.6.1功能描述 ........................................................................................................................................ 31 2.2.6.2操作步骤 ........................................................................................................................................ 31 2.2.6.2.1进入申报 ................................................................................................................................ 31 2.2.6.2.2上传报盘文件 ........................................................................................................................ 32 2.2.6.2.3文件上传成功 ........................................................................................................................ 32 2.2.6.2.4计税 ........................................................................................................................................ 33 2.2.6.2.4提交申报 ................................................................................................................................ 34 2.2.6.2.5扣缴税费 ................................................................................................................................ 35 2.2.6.2.6打印报表 ................................................................................................................................ 35

2.2.7企业所得税月（季）度纳税申报表（B类） ................................................................... 35

2.2.7.1功能描述 ........................................................................................................................................ 35 2.2.7.2操作步骤 ........................................................................................................................................ 35 2.2.7.2.1进入报表 ................................................................................................................................ 35 2.2.7.2.2填写报表 ................................................................................................................................ 36 2.2.7.2.3计税 ........................................................................................................................................ 37 2.2.7.2.4提交申报 ................................................................................................................................ 39 2.2.7.2.5扣缴税费 ................................................................................................................................ 40 2.2.7.2.6打印报表 ................................................................................................................................ 40

2.2.8核定征收企业所得税年度汇算清缴 ................................................................................... 40

2.2.8.1功能描述 ........................................................................................................................................ 40 2.2.8.2操作步骤 ........................................................................................................................................ 40 2.2.8.2.1进入报表 ................................................................................................................................ 40 2.2.8.2.2填写报表 ................................................................................................................................ 41 2.2.8.2.3计税 ........................................................................................................................................ 42 2.2.8.2.4提交申报 ................................................................................................................................ 43 2.2.8.2.5扣缴税费 ................................................................................................................................ 44 2.2.8.2.6打印报表 ................................................................................................................................ 44

2.2.9房产税、城市房地产税纳税申报表 ................................................................................... 44

2.2.9.1功能描述 ........................................................................................................................................ 44

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广东省地方税务局网上办税系统纳税申报纳税申报 纳税申报操作手册 Version: <2.0> Date: <2007-04-30> 2.2.9.2操作步骤 ........................................................................................................................................ 44 2.2.9.2.1进入报表 ................................................................................................................................ 44

1) 在纳税申报页面，选择“房产税、城市房地产税纳税申报表”进入申报。 ........................... 44

2.2.9.2.2填写报表 ................................................................................................................................ 45 2.2.9.2.3计税 ........................................................................................................................................ 46 2.2.9.2.4提交申报 ................................................................................................................................ 47 2.2.9.2.5扣缴税费 ................................................................................................................................ 47 2.2.9.2.6打印报表 ................................................................................................................................ 47

2.2.10土地使用税纳税申报表 ..................................................................................................... 48

2.2.10.1功能描述 ...................................................................................................................................... 48 2.2.10.2操作步骤 ...................................................................................................................................... 48 2.2.10.2.1进入报表 .............................................................................................................................. 48

2) 根据纳税人是否有跨区申报的两种处理： ................................................................................... 48

2.2.10.2.1填写报表 .............................................................................................................................. 49 2.2.10.2.3计税 ...................................................................................................................................... 50 2.2.10.2.4提交申报 .............................................................................................................................. 50 2.2.10.2.5扣缴税费 .............................................................................................................................. 51 2.2.10.2.6打印报表 .............................................................................................................................. 51

3. 其他 .................................................................................................................................................. 51 3.1功能描述 ..................................................................................................................................... 51 3.2操作界面 ..................................................................................................................................... 52 3.2.1非核定税种申报 ................................................................................................................... 52

3.2.1.1功能描述 ........................................................................................................................................ 52 3.2.1.2操作步骤 ........................................................................................................................................ 52 3.2.1.2.1进入报表 ................................................................................................................................ 52 3.2.1.2.1填写报表 ................................................................................................................................ 52 3.2.1.2.3计税 ........................................................................................................................................ 53 3.2.1.2.4提交申报 ................................................................................................................................ 54 3.2.1.2.5扣缴税费 ................................................................................................................................ 54 3.2.1.2.6打印报表 ................................................................................................................................ 54

3.2.2.代扣代缴汇总申报 ............................................................................................................... 54

3.2.2.1功能描述 ........................................................................................................................................ 54 3.2.2.2操作步骤 ........................................................................................................................................ 55 3.2.2.2.1进入申报 ................................................................................................................................ 55 3.2.2.2.2填写报表 ................................................................................................................................ 55 3.2.2.2.3计税 ........................................................................................................................................ 56 3.2.2.2.4提交申报 ................................................................................................................................ 57 3.2.2.2.5扣缴税费 ................................................................................................................................ 57 3.2.2.2.6打印报表 ................................................................................................................................ 57

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