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纳税申报的内容有哪些?

纳税申报的内容有哪些?根据《中华人民共和国税收征收管理法》及其实施细则的规定纳税人从办理税务登记起不论有无经营收入是否亏损或是享受减免税都应在规定的申报期限内办理纳税申报这就是全面纳税申报全面纳税申报的内容包括(一)正常申报

纳税人必须在规定的申报期限内办理纳税申报向税务局()报送纳税申报表财务会计表以及需要报送的其他有关纳税资料

  1. 减免申报按税法规定可享受并经批准减免的纳税人仍应按照规定申报减免税期经营状况减免税种和减免税税额减免性质及批准减免税文号并提供有关财务会计资料
  2. 零申报

当期达不到起征点或当期没有发生纳税义务的纳税人(如无经营收入或亏损),也需按期办理纳税申报并提供有关生产经营情况和财务会计资料

  1. 定期定额申报实行定期定额缴纳税款的纳税人应按期主动向税务机关填报纳税申请表提供实际经营情况及有关资料
  2. 延期申报

按税法规定经批准同意延期申报的纳税人在税务机关批准其延期后也应按照规定申报具体内容包括延期税种延期税额并递交有关批准延期申报文号和提供有关财务会计资料。also,代扣代缴义务人必须在税法期限内报送代扣代缴代收代缴报告表及其有关资料


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