Note: The units that have opened online tax returns in the local tax department can already declare social insurance premiums online, and users do not need to open them again.
Information required for opening online declaration (copy must be stamped with official seal)
1, a copy of the tax registration certificate (provided by enterprises) or the original organization code certificat《网上申报纳税协议书》 (in duplicate, with the official s《委托银行扣缴税(费)协议书》 (in triplicate) (note: if the agreement has been signed for tax, you don&;t need to provide this information).
Open the online declaration process
1. The taxpayer shall submit an application to the local tax service office and the competent tax authorities with the required information on the compensation for the half-wife&;s skull;
2, the tax authorities accepted, for the opening of the online newspaper, and issued the user name and password required for online reporting;
3. The payer (person) clicks into the &”;Tax Hall&”; for declaration operation half a working day after completing the opening formalities.
Fourth, the handling instructions
1, the payment unit (person) in the online declaration, should seriously study the knowledge of online newspaper operation, if there is any problem, you can consult the competent tax authorities;
2. Social insurance premiums shall be declared and paid in the current month;
3. Each person can only have one declared salary per month;
4. All those who participate in employee medical insurance must participate in supplementary medical insurance;
5. According to the regulations, all employees and enterprises of organs, institutions and social organizations, private non-enterprise units and individual industrial and commercial households must participate in comprehensive basic medical insurance for employees over 30 years old;
6, retirees can not participate in other insurance except medical insurance;
7, according to the &”;household registration type&”; and &”;employment form&”; to distinguish between general unemployment insurance and unemployment insurance for migrant workers. If the household registration type of the insured is &”;local agricultural registered permanent residence&”; or &”;foreign agricultural registered permanent residence&”;, the employment form must be &”;rural contract workers&”; and the unemployment insurance for migrant workers must be selected when applying for unemployment insurance; On the other hand, if the household registration type is &”;local non-agricultural registered permanent residence&”; or &”;foreign non-agricultural registered permanent residence&”;, rural contract workers cannot be selected as the employment form, and other types must be selected according to the actual situation, and general unemployment insurance must be selected when applying for unemployment insurance.
8, online declaration of the payment unit, should be submitted to the comp《社会保险费分险种申报汇总表》 (declaration form can be printed in the online tax system, and stamped with the official seal of the unit).
9, other matters needing attention
(1) The payer who belongs to the online newspaper user truthfully declares online payment, and can handle business 24 hours a day. The date of declaration shall be the time when the online tax system of the tax authorities receives the declaration data message;
(2) Payment unitAfter the declaration is successful, the deduction instruction should be initiated in the online newspaper system in time to confirm whether the deduction is successful;
(3) If the payer finds that the declaration is wrong after the declaration is successful, it can void the declaration through the online newspaper system, and then re-declare. Prerequisites for invalid declaration: it must be the declaration record of successful online declaration and unpaid payment this month;
(4) Online declaration only supports the declaration of social insurance premiums in the current month, and does not accept the declaration of social insurance premiums in previous months;
(5) After the payer successfully declares, it must ensure that its bank tax deduction (fee) account has the full amount for withholding the fee. If the balance is insufficient and the fee is not deducted successfully in the current month, it will be regarded as arrears, and the tax authorities will charge a late fee according to the prescribed procedures;
(6) If the payer finds that the verification of the payment items is inconsistent with the actual situation, which leads to the failure to declare online, the payer shall first apply to the competent tax authorities for adjusting the verification of the payment items.
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