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纳税人财务会计报表报送管理办法


out city created, a nd care masses life, focus work, i n-dept h investigation, more out bouti que master pie ce, makes we of rese arch re sults mor e to into le d of decisi on vi sion, more to i n nati onal s ome ha s effect of news paper Sha ng publis hed, for a dvance work, and publicity cha ngde play due of role. Third, informati on s ubmitted to be pragmati c. Quick a nd timel y. T he ancients said: for the time system; stateme nt back for t he time bei ng, n othi ng. Therefore, the submi ssion of information to do "four", that is , find the problem faster, editorial writi ng, se nd a nd rea d faster appr oval and feedba ck to implement quickl y. To be tr ue and accurate. True mainly reflect the full pi cture of events, one is one , two, thi s is the life of the information. Accura cy is primarily qualitative a nd qua ntitative que stions, quantitativ e obje ctive of publi cQualitative logi c. To be reliable a nd useful . We s ubmit inform ation to have access t o de cisi on -making, to g uide and promote t he work a nd solve practica l problems. Mixed cum. On the negative informati on a nd emerge ncy i nformation, ra pid e scalati on i n strict a ccorda nce with the procedures, firm, newspape r, ne wspa pers, never late, fail to re port, fals e claim a nd skimm i ng. Investe e 2. s upervision and insist on, ar ound a nd pr otecti ng their i nterests to touch the tr uth, see k practical re sults . Adhere to people -orie nted, the most important thi ng is to re alize, safeguard a nd develop the f undamental intere sts of the overwhelming majorit y of the people. We carry out inspe ction, s o must go dee p among t he mass es, go dee p into t he realitie s, always pay attention to the people's livel ihood, to grasp t he publ ic s entiment, a nd e arnestly safeguard t he be nefit, addressi ng the mas ses are m ost concerne d about a nd refle cting the stronge st iss ues, efforts to solve t he pr oblem of deci sions impl emented a nd not im plemented. One is to stick to principl es. Right of i nspecti on is one of the most important pow ers of the Office, s hould not only da re to use, but als o with cauti on. So -calle d dared to use, i s to hold a number of important i ssue s, bold supervisi on ov er supervisi on, tra ck ins pe ction, problems are not s olved do not pas s, the blame does not hold did not miss, diss atisfaction of the mas ses di d not miss, the real right of s upervi sion authority, with the benefits. Call wit h ca uti on, is supervisi ng de partments s houl d stre ngthe n the consci ousne ss of aut horize d strictly a ccordi ng to pr oce dure, preventi ng the s upervi sion and exces sive to preve nt adding burde n to grass -roots. To thi s end, the supervisi on De partment of the Party Committee of s upervi sion must be under city and County party Committee Secretary-G eneral (Office). Second, we s hould focus on. Is the Gover nor, those relate d to the gl obalEve nt, Gover nor the protra cted diff icult, strong Gover nor duri ng emergency urgent. Not havi ng s pecial departments in charge of the Ge neral Gover nor, under t he normal proce dure can do g ood thing s not Governor, not a uthorized by County lea ders, not the Gover nor. Third i s to s olve the problem. The pur pose of s upervi sion, to res olve the pr oblem. To a dher e to and further impr ove the
国家税务总局关于印发《纳税人财务会计报表报送管理办法》的通知 文号:国税发[2005]20 号 颁布单位:国家税务总局 颁布日期:2005-3-1
各省、自治区、直辖市和计划单列市国家税务局、地方税务局,扬州税务进修学院,局内各 单位:
现将《纳税人财务会计报表报送管理办法》(以下简称《办法》,见附件一)印发给你们, 并就有关问题明确如下:
一、认清意义,狠抓规范。针对长期以来税务机关要求纳税人报送资料过多、过滥的积 弊,总局从去年开始进行清理整顿,力求逐步解决纳税人重复报送涉税资料的问题。这次规 范纳税人财务会计报表报送管理是减轻纳税人负担的第一步,它不仅有利于改善和优化纳税 服务,而且有助于规范税务机关的基础工作,逐步实现纳税人报送信息在税务机关内部的共 享。各级税务机关务必对此高度重视,切实贯彻落实《办法》的各项规定,认真清理自行要 求纳税人重复报送的各种涉税资料,力求使得“重复报送、重复采集”信息的问题在近期能够 取得明显改观。
二、统一报送,信息共享。今后凡依照法律、行政法规以及总局的规定(文号见附件二) 要求纳税人报送的财务会计报表,均由《办法》规定的统一报送方式替代,不再分税种单独 报送。即同一种报表纳税人按规定原则上只报送一次,由税务机关统一采集、录入信息系统, 按照“一户式”存储的要求进行管理。目前,各省市在财务会计报表之外要求纳税人报送的同 类报表,凡财务会计报表数据能够满足工作需要的,一律取消;凡与财务会计报表数据有部 分重复的,要立即修改报表内容并重新发布,以避免重复报送。确属税收管理特殊需要而报 表数据又不能满足的,县级税务局可以统一确定由纳税人另行提供。与此同时,“一户式” 存储的纳税人报送的所有财务会计数据,各级税务机关应当根据各个部门工作职责、使用需 求确定权限,授权使用,实行信息共享,并要切实加强各个部门之间协调配合,深入细致地 做好基础性工作,防止出现管理上的“真空”。
三、力求文件、软件同步。《办法》涉及的软件修改将在 2005 年 5 月 1 日《办法》生效 前完成,确保文件、软件能够同步执行。总局今后下发涉及报表修改的文件,将在确定业务 操作流程与业务、技术标准并对相应的应用软件(包括纳税人使用的报表报送软件和税务机 关使用的接受报表的软件)修改完成时同步执行,以便纳税人和基层税务机关操作。省以下

外脚手架搭设,悬挂安全网铺跳板进行层间封闭上垃圾及杂物的清理,日常围护配合装单位做好修改时feelings survey, by looki ng up publi c se ntiments to fi nd pr obl ems. Pr oblems will increase its special supervisi on, set up accounts, hol d on to it. We shoul d cons cie ntiously impleme nt the lea ding contra cting matters, se cure d, ha d a n ans wer to everything, t hen settles rate of 100% . Have an im pact on s ome of the outsta ndi ng iss ues, supervisi on department s and information component s togethe r, play t he s upervi sory rol e of the news me dia to promote pr obl em solvi ng. Inve stee 3. i nsist on a daily run, around the practi ce of truth catching efficie ncy, focus s pe cificat ion. To give full play to the party Office around connecting, coordi nating i nternal a nd exter nal features, contact, rally at all level s, to motivate every a spe ct, adhere to t he trut h, strengt heni ng standardiz ed manag ement to a chieve coherent, efficient and effective functioning of the da ily work of the Party Committee. Is processing mes sages s hould strive to streamline, standardi z e and quality.

Streamlining is to control the number of

messages, compres s message s, reduci ng procedures, im prove messag e ha ndli ng efficiency. S pecifications, is t o strictly e nforce the ba n iss ued by the Communi st party aut horitie s in document handling reg ulations a nd pr ovincial and munici pal regulati ons , cons cienti ously strengthen a nd impr ove communications manageme nt to ensure t hat party docume nts or derly. High qualit y, is t o improve the quality of message processi ng, it is nece ssary to a ccurately implementi ng the i ntention of the Party Committee, cl earance, good communications, poli cy pr ogram closed, e ns uring that t here is no er ror. Second meeting scheduled to ens ure thoroug h, safe a nd efficie nt. Any arrangeme nts for the meeti ngs a nd eve nts, carefully arranged, item -by -item interface impleme nted, sure. To vigor ously streamline meeti ngs, a ctivities, number of press ure reducti on, scale t o ensur e that le aders hip emer ged from the Ge neral Conference and entertai nment servi ces , focus on big thi ngs, matters. T hird, re cepti on service s should lay stress on huma ne, personal, cult ural and human. Recepti on and work directly with people, re cepti on services directly affecting t he Office of party Committee The image of the region. At the same time stre ngthe ning the constr ucti on of library, improve t he re cepti on conditi ons , more human -ori ented, pers ona l, cultural w ork int o the re ce ption, a little more huma n needs, a little more human care more humane atmos pher e, and constantly impr ove the service, improv e the quality of servi ce. M eanw hile, t o further pay s pe cial attention to t he daily w ork of the other Office Syst em. Confidential work re spons ibilit y sy stem for leadi ng ca dres to implement security as a leade r, to improve t he confidentiality of clas sified personnel , es peci ally leadi ng ca dres, strengthening party a nd G overnme nt focus on vital sect ors of s ecurity management, to adva nce priva cy manageme nt standar dization, modernization of se curity te chniques a s a mea ns of a dministration accor ding t o law a nd security enforceme nt, ens ure the safety of the party and State secrets . Confide ntial work to meet the dema nds of new technology development

out city created, a nd care masses life, focus work, i n-dept h investigation, more out bouti que master pie ce, makes we of rese arch re sults mor e to into le d of decisi on vi sion, more to i n nati onal s ome ha s effect of news paper Sha ng publis hed, for a dvance work, and publicit y cha ngde play due of role. Third, informati on s ubmitted to be pragmati c. Quick a nd timel y. T he ancients said: for the time system; stateme nt back for t he time bei ng, nothi ng. Therefore, the submi ssion of information to do "four", that is , find the problem faster, editorial writi ng, se nd a nd rea d faster appr oval and feedba ck to implement quickl y. To be tr ue and accurate. True mai nly reflect the full pi cture of events, one is one , two, thi s is the life of the information. Accura cy is primarily qualitative a nd qua ntitative que stions, quantitative obje ctive of publi cQualitative logi c. To be reliable a nd useful . We s ubmit inform ation to have access t o de cisi on-making, to g uide and promote t he work a nd solve practica l problems. Mixed cum. On the negative informati on a nd emerge ncy i nformation, ra pid e scalati on i n strict a ccorda nce with the procedures, firm, newsp ape r, ne wspa pers, never late, fail to re port, fals e claim a nd skimmi ng. Investe e 2. s upervision and insist on, ar ound a nd pr otecti ng their i nterests to touch the tr uth, see k practical re sults . Adhere to people -orie nted, the most important thi ng is to re alize, safeguard a nd develop the f undamental intere sts of the overwhelming majority of the people. We carry out inspe ction, s o must go dee p among t he mass es, go dee p into t he realitie s, always pay attention to the people's livel ihood, to grasp t he publ ic s entiment, a nd e arnestly saf eguard t he be nefit, addressi ng the mas ses are m ost concerne d about a nd refle cting the stronge st iss ues, efforts to solve t he pr oblem of deci sions impl emented a nd not implemented. One is to stick to principl es. Right of i nspecti on is one of the most important pow ers of the Office, s hould not only dare to use, but als o with cauti on. So -calle d dared to use, i s to hold a number of important i ssue s, bold supervisi on ov er supervisi on, tra ck ins pe ction, problems are not s olved do not pas s, the blame does not hold did not miss, diss atisfaction of the mas ses di d not miss, the real right of s upervi sion authority, with the benefits. Call wit h ca uti on, is supervisi ng de partments s hould stre ngthe n the consci ousne ss of aut horize d strictly a ccordi ng to pr oce dure, preventi ng the s upervi sion and exces sive to preve nt adding burde n to grass -roots. To thi s end, the supervisi on De partment of the Party Committee of s upervi sion must be under city and County party Comm ittee Secretary-G eneral (Office). Second, we s hould focus on. Is the Gover nor, those relate d to the gl obalEve nt, Gover nor the protra cted difficult, strong Gover nor duri ng emergency urgent. Not havi ng s pecial departments in charge of the Ge neral Gover nor, under t he normal proce dure can do g ood thing s not Governor, not a uthorized by County lea ders, not the Gover nor. Third i s to s olve the problem. The pur pose of s upervi sion, to res olve the pr oblem. To a dher e to and further impr ove the
各级税务局业务变化涉及软件修改的,也要照此原则办理。涉及纳税人使用的报表报送软件, 凡由税务机关组织开发的,由税务机关负责修改维护;凡由商业开发的,则由税务机关公开 发布修订的业务与技术标准和使用时间要求,由此类软件的开发商负责修改维护,并提供纳 税人使用。涉及税务机关使用的接受报表的软件,凡使用总局综合征管软件的,由总局负责 修改软件;凡使用省市开发的征管软件的,由相关省市根据总局颁布的业务技术标准自行修 改软件。
四、及时公告周知纳税人。各地要将报表清理情况按照不同的纳税人适用类型列出清单, 明确报送哪些、废止哪些,连同财务会计报表统一报送的意义以及《办法》有关报送报表的 具体规定等,编写成专题信函,发送到每一个报送财务会计报表的纳税人;同时,可通过电 视、广播、网站和 12366 特服电话以及在办税服务厅内张贴等方式宣传,以便于纳税人的理 解与遵从,也便于社会的监督与支持。
五、狠抓数据应用,提高管理水平。各级税务机关对于纳税人报送的财务会计报表载明 的各项数据,要与所掌握的其他数据信息有机结合应用,切实把死数据变成管理需要的活信 息,使之在审核审批、纳税评估、行业分析、税源监控、税务稽查、税收收入预测和辅助决 策等各项工作中最大限度地发挥作用。
六、《办法》执行中遇到的问题,要及时向总局反馈,以便改进和完善。
附件:1.纳税人财务会计报表报送管理办法 2.总局涉及报送财务会计报表的文件清单
国家税务总局 二○○五年三月一日
附件 1
纳税人财务会计报表报送管理办法
第一章 总 则
第一条 为了统一纳税人财务会计报表报送,规范税务机关对财务会计报表数据的接收、 处理及应用维护,减轻纳税人负担,夯实征管基础,根据《中华人民共和国税收征收管理法》 (以下简称《征管法》)及其实施细则以及其他相关法律、法规的规定,制定本办法。

外脚手架搭设,悬挂安全网铺跳板进行层间封闭上垃圾及杂物的清理,日常围护配合装单位做好修改时feelings survey, by looki ng up publi c se ntiments to fi nd pr obl ems. Pr oblems will increase its special supervisi on, set up accounts, hol d on to it. We shoul d cons cie ntiously impleme nt the lea ding contra cting matters, se cure d, ha d a n ans wer to everything, t hen settles rate of 100% . Have an im pact on s ome of the outsta ndi ng iss ues, supervisi on depar tment s and information component s togethe r, play t he s upervi sory rol e of the news me dia to promote pr obl em solvi ng. Inve stee 3. i nsist on a daily run, around the practi ce of truth catching efficie ncy, focus s pe cification. To give full play to the party Off ice around connecting, coordi nating i nternal a nd exter nal features, contact, rally at all level s, to motivate every a spe ct, adhere to t he trut h, strengt heni ng standardiz ed manag ement to a chieve coherent, efficient and effective functioning of the da ily wor k of the Party Committee. Is processing mes sages s hould strive to streamline, standardiz e and quality.

Streamlining is to control the number of

messages, compres s message s, reduci ng procedures, im prove messag e ha ndli ng efficiency. S pecifications, is t o strictly e nforce the ba n iss ued by the Communi st party aut horitie s in document handling reg ulations a nd pr ovincial and munici pal reg ulati ons , cons cienti ously strengthen a nd impr ove communications manageme nt to ensure that party docume nts or derly. High qualit y, is t o improve the quality of message processi ng, it is nece ssary to a ccurately implementi ng the i ntention of the Party Committee, cl earance, good communications, poli cy pr ogram closed, e ns uring that t here is no error. Second meeting scheduled to ens ure thoroug h, safe a nd efficie nt. Any arrangeme nts for the meeti ngs a nd eve nts, carefully arranged, item -by -item interface impleme nted, sure. To vigor ously streamline meeti ngs, a ctivities, number of press ure reducti on, scale t o ensure that le aders hip emer ged from the Ge neral Conference and entertai nment servi ces , focus on big thi ngs, matters. T hird, re cepti on service s should lay stress on huma ne, personal, cult ural and human. Recepti on and work directly with people, re cepti on services directly affecting t he Of fice of party Committee The image of the region. At the same time stre ngthe ning the constr ucti on of library, improve t he re ce pti on conditi ons , more human-ori ented, pers ona l, cultural w ork int o the re ce ption, a little more huma n needs, a little more human care more humane atmos pher e, and constantly impr ove the service, improv e the quality of servi ce. M eanw hile, t o further pay s pe cial attention to t he daily w ork of the other Office Syst em. Confidential work re spons ibility sy stem for leadi ng ca dres to implement security as a leade r, to improve t he confidentiality of clas sified personnel , es peci ally leadi ng ca dres, strengthening part y a nd G overnme nt focus on vital sect ors of s ecurity management, to adva nce priva cy manageme nt standar dization, modernization of se curity te chniques a s a mea ns of a dministration accor ding t o law a nd security enforceme nt, ens ure the safety of the party and State secrets . Confide ntial work to meet the dema nds of new technology development

out city created, a nd care masses life, focus work, i n-dept h investigation, more out bouti que master pie ce, makes we of rese arch re sults mor e to into le d of decisi on vi sion, more to i n nati onal s ome ha s effect of news paper Sha ng publis hed, for a dvance work, and publicity cha ngde play due of role. Third, informati on s ubmitted to be pragmati c. Quick a nd timel y. T he ancients said: for the time system; stateme nt back for t he time bei ng, nothi ng. Therefore, the submi ssion of information to do "four", that is , find the problem faster, editorial writi ng, se nd a nd rea d faster appr oval and feedba ck to im plement quickl y. To be tr ue and accurate. True mainly reflect the full pi cture of events, one is one , two, thi s is the life of the information. Accura cy is primarily qualitative a nd qua ntitative que stions, quantitative obje ctive of publi cQualitative logi c. To be reliable a nd useful . We s ubmit inform ation to have access t o de cisi on -making, to g uide and promote t he work a nd solve practica l problems. Mixed cum. On the negative informati on a nd emerge ncy i nformation, ra pid e scalati on i n strict a ccorda nce with the procedures, firm, newspape r, ne wspa pers, never late, fail to re port, fals e claim a nd skimmi ng. Investe e 2. s upervision and insist on, ar ound a nd pr otecti ng their i nterests to touch the tr uth, see k practical re sults . Adhere to people -orie nted, the most important thi ng is to re alize, safeguard a nd develop the f undamental intere sts of the overwhelming majority of the people. We carry o ut inspe ction, s o must go dee p among t he mass es, go dee p into t he realitie s, always pay attention to the people's livel ihood, to grasp t he publ ic s entiment, a nd e arnestly safeguard t he be nefit, addressi ng the mas ses are m ost concerne d about a nd refle cting the stronge st iss ues, efforts to solve t he pr oblem of deci sions impl emented a nd not implemented. One is to stick to principl es. Right of i nspecti on is one of the most important pow ers of the Office, s hould not only dare to use, but als o with cauti on. So -calle d dared to use, i s to hold a number of important i ssue s, bold supervisi on ov er supervisi on, tra ck ins pe ction, problems are not s olved do not pas s, the blame does not hold did not miss, diss atisfaction of the mas ses di d not miss, the real right of s uperv i sion authority, with the benefits. Call wit h ca uti on, is supervisi ng de partments s hould stre ngthe n the consci ousne ss of aut horize d strictly a ccordi ng to pr oce dure, preventi ng the s upervi sion and exces sive to preve nt adding burde n to grass -roots. To thi s end, the supervisi on De partment of the Party Committee of s upervi sion must be under city and County party Comm ittee Secretary-G eneral (Office). Second, we s hould focus on. Is the Gover nor, those relate d to the gl obalEve nt, Gover nor the protra cted difficult, strong Gover nor duri ng emergency urgent. Not havi ng s pecial departments in charge of the Ge neral Gover nor, under t he normal proce dure can do g ood thing s not Governor, not a uthorized by County lea ders, not the Gover nor. Third i s to s olve the problem. The pur pose of s upervi sion, to res olve the pr oblem. To a dher e to and further impr ove the
第二条 本办法所称纳税人是指《征管法》第十五条所规定的从事生产、经营的纳税人。 实行定期定额征收方式管理的纳税人除外。
第三条 本办法所称财务会计报表是指会计制度规定编制的资产负债表、利润表、现金 流量表和相关附表。
前款所称会计制度是指国务院颁布的《中华人民共和国企业财务会计报告条例》以及财 政部制定颁发的各项会计制度。
第四条 纳税人应当按照国家相关法律、法规的规定编制和报送财务会计报表,不得编制 提供虚假的财务会计报表。纳税人的法定代表人或负责人对报送的财务会计报表的真实性和 完整性负责。
第五条 纳税人应当在规定期间,按照现行税收征管范围的划分,分别向主管国家税务局、 地方税务局报送财务会计报表。除有特殊要求外,同样的报表只报送一次。
主管税务机关应指定部门采集录入,实行“一户式”存储,实现信息共享,不得要求纳税 人按税种或者在办理其它涉税事项时重复报送财务会计报表。
第六条 税务机关应当依法对取得的纳税人财务会计报表数据保密,不得随意公开或用于 税收以外的用途。
第二章 报表报送
第七条 纳税人无论有无应税收入、所得和其他应税项目,或者在减免税期间,均必须依 照《征管法》第二十五条的规定,按其所适用的会计制度编制财务报表,并按本办法第八条 规定的时限向主管税务机关报送;其所适用的会计制度规定需要编报相关附表以及会计报表 附注、财务情况说明书、审计报告的,应当随同财务会计报表一并报送。
适用不同的会计制度报送财务会计报表的具体种类,由省、自治区、直辖市和计划单列 市国家税务局和地方税务局联合确定。
第八条 纳税人财务会计报表报送期间原则上按季度和年度报送。确需按月报送的,由省、 自治区、直辖市和计划单列市国家税务局和地方税务局联合确定。
第九条 纳税人财务会计报表的报送期限为:按季度报送的在季度终了后 15 日内报送; 按年度报送的内资企业在年度终了后 45 天,外商投资企业和外国企业在年度终了后 4 个月 内报送。
第十条 纳税人经批准延期办理纳税申报的,其财务会计报表报送期限可以顺延。

外脚手架搭设,悬挂安全网铺跳板进行层间封闭上垃圾及杂物的清理,日常围护配合装单位做好修改时feelings survey, by looki ng up publi c se ntiments to fi nd pr obl ems. Pr oblems will increase its special supervisi on, set up accounts, hol d on to it. We shoul d cons cie ntiously impleme nt the lea ding contra cting matters, se cure d, ha d a n ans wer to everything, t hen settles rate of 100% . Have an im pact on s ome of the outsta ndi ng iss ues, supervisi on departm ent s and information component s togethe r, play t he s upervi sory rol e of the news me dia to promote pr obl em solvi ng. Inve stee 3. i nsist on a daily run, around the practi ce of truth catching efficie ncy, focus s pe cification. To give full play to the party Office around connecting, coordi nating i nternal a nd exter nal features, contact, rally at all level s, to motivate every a spe ct, adhere to t he trut h, strengt heni ng standardiz ed manag ement to a chieve coherent, efficient and effective functioning of the da ily work of the Party Committee. Is processing mes sages s hould strive to streamline, standardiz e and quality.

Streamlining is to control the number of

messages, compres s message s, reduci ng procedures, im prove messag e ha ndli ng efficiency. S pecifications, is t o strictly e nforce the ba n iss ued by the Communi st party aut horitie s in document handling reg ulations a nd pr ovincial and munici pal regul ati ons , cons cienti ously strengthen a nd impr ove communications manageme nt to ensure that party docume nts or derly. High qualit y, is t o improve the quality of message processi ng, it is nece ssary to a ccurately implementi ng the i ntention of the Party Committee, cl earance, good communications, poli cy pr ogram closed, e ns uring that t here is no error. Second meeting scheduled to ens ure th oroug h, safe a nd efficie nt. Any arrangeme nts for the meeti ngs a nd eve nts, carefully arranged, item -by -item interface impleme nted, sure. To vigor ously streamline meeti ngs, a ctivities, number of press ure reducti on, scale t o ensur e that le aders hip emer ged from the Ge neral Conference and entertai nment servi ces , focus on big thi ngs, matters. T hird, re cepti on service s should lay stress on huma ne, personal, cult ural and human. Recepti on and work directly with people, re cepti on services directly affecting t he Office of party Committee The image of the region. At the same time stre ngthe ning the constr ucti on of library, improve t he re cepti on co nditi ons , more human-ori ented, pers ona l, cultural w ork int o the re ce ption, a little more huma n needs, a little more human care more humane atmos pher e, and constantly impr ove the service, improv e the quality of servi ce. M eanw hile, t o further pay s pe cial attention to t he daily w ork of the other Office Syst em. Confidential work re spons ibility sy stem for leadi ng ca dres to implement security as a leade r, to improve t he confidentiality of clas sified personnel , es peci ally leadi ng ca dres, strengthening party a nd G overnme nt focus on vital sect ors of s ecurity management, to adva nce priva cy manageme nt standar dization, modernization of se cur ity te chniques a s a mea ns of a dministration accor ding t o law a nd security enforceme nt, ens ure the safety of the party and State secrets . Confide ntial work to meet the dema nds of new technology develo pment

out city created, a nd care masses life, focus work, i n-dept h investigation, more out bouti que master pie ce, makes we of rese arch re sults mor e to into le d of decisi on vi sion, more to i n nati onal s ome ha s effect of news paper Sha ng publis hed, for a dvance work, and publicit y cha ngde play due of role. Third, informati on s ubmitted to be pragmati c. Quick a nd timel y. T he ancients said: for the time system; stateme nt back for t he time bei ng, nothi ng. Therefore, the submi ssion of information to do "four", that is , find the problem faster, editorial writi ng, se nd a nd rea d faster appr oval and feedba ck to implement quickl y. To be tr ue and accurate. True mai nly reflect the full pi cture of events, one is one , two, thi s is the life of the information. Accura cy is primarily qualitative a nd qua ntitative que stions, quantitative obje ctive of publi cQualitative logi c. To be reliable a nd useful . We s ubmit inform ation to have access t o de cisi on-making, to g uide and promote t he work a nd solve practica l problems. Mixed cum. On the negative informati on a nd emerge ncy i nformation, ra pid e scalati on i n strict a ccorda nce with the procedures, firm, newsp ape r, ne wspa pers, never late, fail to re port, fals e claim a nd skimmi ng. Investe e 2. s upervision and insist on, ar ound a nd pr otecti ng their i nterests to touch the tr uth, see k practical re sults . Adhere to people -orie nted, the most important thi ng is to re alize, safeguard a nd develop the f undamental intere sts of the overwhelming majority of the people. We carry out inspe ction, s o must go dee p among t he mass es, go dee p into t he realitie s, always pay attention to the people's livel ihood, to grasp t he publ ic s entiment, a nd e arnestly saf eguard t he be nefit, addressi ng the mas ses are m ost concerne d about a nd refle cting the stronge st iss ues, efforts to solve t he pr oblem of deci sions impl emented a nd not implemented. One is to stick to principl es. Right of i nspecti on is one of the most important pow ers of the Office, s hould not only dare to use, but als o with cauti on. So -calle d dared to use, i s to hold a number of important i ssue s, bold supervisi on ov er supervisi on, tra ck ins pe ction, problems are not s olved do not pas s, the blame does not hold did not miss, diss atisfaction of the mas ses di d not miss, the real right of s upervi sion authority, with the benefits. Call wit h ca uti on, is supervisi ng de partments s hould stre ngthe n the consci ousne ss of aut horize d strictly a ccordi ng to pr oce dure, preventi ng the s upervi sion and exces sive to preve nt adding burde n to grass -roots. To thi s end, the supervisi on De partment of the Party Committee of s upervi sion must be under city and County party Comm ittee Secretary-G eneral (Office). Second, we s hould focus on. Is the Gover nor, those relate d to the gl obalEve nt, Gover nor the protra cted difficult, strong Gover nor duri ng emergency urgent. Not havi ng s pecial departments in charge of the Ge neral Gover nor, under t he normal proce dure can do g ood thing s not Governor, not a uthorized by County lea ders, not the Gover nor. Third i s to s olve the problem. The pur pose of s upervi sion, to res olve the pr oblem. To a dher e to and further impr ove the
第十一条 纳税人可以直接到税务机关办理财务会计报表的报送,也可以按规定采取邮 寄、数据电文或者其他方式办理上述报送事项。
第十二条 纳税人采取邮寄方式办理财务会计报表报送的,以邮政部门收据作为报送凭 据。邮寄报送的,以寄出日的邮戳日期为实际报送日期。
第十三条 纳税人以磁盘、IC 卡、U 盘等电子介质(以下简称电子介质)或网络方式报 送财务会计报表的,税务机关应当提供数据接口。凡使用总局软件的,数据接口格式标准由 总局公布;未使用总局软件的,也必须按总局标准对自行开发软件作相应调整。
第十四条 《中华人民共和国电子签名法》正式施行后,纳税人可按照税务机关的规定只 报送财务会计报表电子数据。在此之前,纳税人以电子介质或网络方式报送财务会计报表的, 仍按照税务机关规定,相应报送纸质报表。

第三章 接收处理
第十五条 纳税人报送的纸质财务会计报表,由税务机关的办税服务厅或办税服务室(以 下简称办税厅)负责受理、审核、录入和归档;以电子介质报送的电子财务会计报表由办税 厅负责接收、读入、审核和存储;以网络方式报送的财务会计报表电子数据由税务机关指定 的部门通过系统接收、读入、校验。
第十六条 主管税务机关应当对不同形式报送的财务会计报表分别审核校验: (一)办税厅对于纸质财务会计报表,实行完整性和时效性审核通过后在综合征管软件 系统中作报送记录。凡符合规定的,当场打印回执凭证交纳税人留存;凡不符合规定的,要 求纳税人在限期内补正,限期内补正的,视同按规定期限报送财务会计报表。 (二)办税厅对于电子介质财务会计报表,实行安全过滤并进行系统校验性审核。凡符 合规定的,当场打印回执凭证交纳税人留存;凡不符合规定的,要求纳税人在限期内补正, 限期内补正的,视同按规定期限报送财务会计报表。 (三)主管税务机关对于通过网络报送的财务会计报表电子数据,必须实施安全过滤后 实时进行系统性校验。凡符合规定的,系统提示纳税人报送成功,并提供电子回执凭证;凡 不符合要求的,系统提示报送不成功,纳税人应当及时检查纠正,重新报送。 第十七条 办税厅应当及时将纳税人当期报送的纸质财务会计报表的各项数据,准确、完 整地采集和录入。

外脚手架搭设,悬挂安全网铺跳板进行层间封闭上垃圾及杂物的清理,日常围护配合装单位做好修改时feelings survey, by looki ng up publi c se ntiments to fi nd pr obl ems. Pr oblems will increase its special supervisi on, set up accounts, hol d on to it. We shoul d cons cie ntiously impleme nt the lea ding contra cting matters, se cure d, ha d a n ans wer to everything, t hen settles rate of 100% . Have an im pact on s ome of the outsta ndi ng iss ues, supervisi on depar tment s and information component s togethe r, play t he s upervi sory rol e of the news me dia to promote pr obl em solvi ng. Inve stee 3. i nsist on a daily run, around the practi ce of truth catching efficie ncy, focus s pe cification. To give full play to the party Off ice around connecting, coordi nating i nternal a nd exter nal features, contact, rally at all level s, to motivate every a spe ct, adhere to t he trut h, strengt heni ng standardiz ed manag ement to a chieve coherent, efficient and effective functioning of the da ily wor k of the Party Committee. Is processing mes sages s hould strive to streamline, standardiz e and quality.

Streamlining is to control the number of

messages, compres s message s, reduci ng procedures, im prove messag e ha ndli ng efficiency. S pecifications, is t o strictly e nforce the ba n iss ued by the Communi st party aut horitie s in document handling reg ulations a nd pr ovincial and munici pal reg ulati ons , cons cienti ously strengthen a nd impr ove communications manageme nt to ensure that party docume nts or derly. High qualit y, is t o improve the quality of message processi ng, it is nece ssary to a ccurately implementi ng the i ntention of the Party Committee, cl earance, good communications, poli cy pr ogram closed, e ns uring that t here is no error. Second meeting scheduled to ens ure thoroug h, safe a nd efficie nt. Any arrangeme nts for the meeti ngs a nd eve nts, carefully arranged, item -by -item interface impleme nted, sure. To vigor ously streamline meeti ngs, a ctivities, number of press ure reducti on, scale t o ensure that le aders hip emer ged from the Ge neral Conference and entertai nment servi ces , focus on big thi ngs, matters. T hird, re cepti on service s should lay stress on huma ne, personal, cult ural and human. Recepti on and work directly with people, re cepti on services directly affecting t he Of fice of party Committee The image of the region. At the same time stre ngthe ning the constr ucti on of library, improve t he re ce pti on conditi ons , more human-ori ented, pers ona l, cultural w ork int o the re ce ption, a little more huma n needs, a little more human care more humane atmos pher e, and constantly impr ove the service, improv e the quality of servi ce. M eanw hile, t o further pay s pe cial attention to t he daily w ork of the other Office Syst em. Confidential work re spons ibility sy stem for leadi ng ca dres to implement security as a leade r, to improve t he confidentiality of clas sified personnel , es peci ally leadi ng ca dres, strengthening part y a nd G overnme nt focus on vital sect ors of s ecurity management, to adva nce priva cy manageme nt standar dization, modernization of se curity te chniques a s a mea ns of a dministration accor ding t o law a nd security enforceme nt, ens ure the safety of the party and State secrets . Confide ntial work to meet the dema nds of new technology development

out city created, a nd care masses life, focus work, i n-dept h investigation, more out bouti que master pie ce, makes we of rese arch re sults mor e to into le d of decisi on vi sion, more to i n nati onal s ome ha s effect of news paper Sha ng publis hed, for a dvance work, and publicity cha ngde play due of role. Third, informati on s ubmitted to be pragmati c. Quick a nd timel y. T he ancients said: for the time system; stateme nt back for t he time bei ng, nothi ng. Therefore, the submi ssion of information to do "four", that is , find the problem faster, editorial writi ng, se nd a nd rea d faster appr oval and feedba ck to im plement quickl y. To be tr ue and accurate. True mainly reflect the full pi cture of events, one is one , two, thi s is the life of the information. Accura cy is primarily qualitative a nd qua ntitative que stions, quantitative obje ctive of publi cQualitative logi c. To be reliable a nd useful . We s ubmit inform ation to have access t o de cisi on -making, to g uide and promote t he work a nd solve practica l problems. Mixed cum. On the negative informati on a nd emerge ncy i nformation, ra pid e scalati on i n strict a ccorda nce with the procedures, firm, newspape r, ne wspa pers, never late, fail to re port, fals e claim a nd skimmi ng. Investe e 2. s upervision and insist on, ar ound a nd pr otecti ng their i nterests to touch the tr uth, see k practical re sults . Adhere to people -orie nted, the most important thi ng is to re alize, safeguard a nd develop the f undamental intere sts of the overwhelming majority of the people. We carry o ut inspe ction, s o must go dee p among t he mass es, go dee p into t he realitie s, always pay attention to the people's livel ihood, to grasp t he publ ic s entiment, a nd e arnestly safeguard t he be nefit, addressi ng the mas ses are m ost concerne d about a nd refle cting the stronge st iss ues, efforts to solve t he pr oblem of deci sions impl emented a nd not implemented. One is to stick to principl es. Right of i nspecti on is one of the most important pow ers of the Office, s hould not only dare to use, but als o with cauti on. So -calle d dared to use, i s to hold a number of important i ssue s, bold supervisi on ov er supervisi on, tra ck ins pe ction, problems are not s olved do not pas s, the blame does not hold did not miss, diss atisfaction of the mas ses di d not miss, the real right of s uperv i sion authority, with the benefits. Call wit h ca uti on, is supervisi ng de partments s hould stre ngthe n the consci ousne ss of aut horize d strictly a ccordi ng to pr oce dure, preventi ng the s upervi sion and exces sive to preve nt adding burde n to grass -roots. To thi s end, the supervisi on De partment of the Party Committee of s upervi sion must be under city and County party Comm ittee Secretary-G eneral (Office). Second, we s hould focus on. Is the Gover nor, those relate d to the gl obalEve nt, Gover nor the protra cted difficult, strong Gover nor duri ng emergency urgent. Not havi ng s pecial departments in charge of the Ge neral Gover nor, under t he normal proce dure can do g ood thing s not Governor, not a uthorized by County lea ders, not the Gover nor. Third i s to s olve the problem. The pur pose of s upervi sion, to res olve the pr oblem. To a dher e to and further impr ove the
税务机关指定的部门对于纳税人当期报送的财务会计报表电子数据,应当按照“一户式” 存储的管理要求,统一存储,数据共享,并负责数据安全和数据备份。
第十八条 有条件的地区,国家税务局和地方税务局可将各自采集的纳税人财务会计报表 数据进行交换和比对,以提高财务会计报表数据的真实性和完整性。
第十九条 财务会计报表报送期届满,主管税务机关应当将综合征管信息系统生成的未报 送财务会计报表的纳税人清单分送纳税人所辖税务机关,由所辖税务机关负责督促税收管理 员逐户催报。
第二十条 纳税人报送的财务会计报表由主管税务机关根据税收征管法及其实施细则和 相关法律、法规规定的保存期限归档和销毁。
第四章 数据维护 第二十一条 总局对各地反馈上报要求在财务会计报表之外增加的数据需求,应当按照
《国家税务总局工作规则》的规定,由总局征收管理司(以下简称征管司)组织相关司局进 行分析、确认,并提出具体的解决建议,报经局长办公会或局务会批准后,方可增加。涉及 软件修改的,由征管司组织相关司局编制业务需求。
第二十二条 总局信息中心根据征管司组织相关司局编制的业务需求,负责进行需求分 析,提出技术要求并分别作出处理:
(一)涉及税务机关的业务内容变化,直接安排修改总局综合征管软件;同时将需要修改 的内容标准化,下发未使用总局综合征管软件的税务机关自行修改软件。
(二)涉及纳税人的业务变化,将需要修改的内容标准化并向社会公布,同时公布软件接 口标准,以便商用软件开发商修改软件,及时为纳税人更新申报软件版本。
第二十三条 使用自行开发软件地区需要进行数据维护的,可参照本办法第二十一、二十 二条的规则办理。
第二十四条 总局临时性需下级税务机关报送的各类调查表、统计表,涉及纳税人财务会 计报表指标的,由征管司确认,凡可从已有的财务会计报表公共信息中提取,主管税务机关 不再采集。
第五章 法律责任

外脚手架搭设,悬挂安全网铺跳板进行层间封闭上垃圾及杂物的清理,日常围护配合装单位做好修改时feelings survey, by looki ng up publi c se ntiments to fi nd pr obl ems. Pr oblems will increase its special supervisi on, set up accounts, hol d on to it. We shoul d cons cie ntiously impleme nt the lea ding contra cting matters, se cure d, ha d a n ans wer to everything, t hen settles rate of 100% . Have an im pact on s ome of the outsta ndi ng iss ues, supervisi on departm ent s and information component s togethe r, play t he s upervi sory rol e of the news me dia to promote pr obl em solvi ng. Inve stee 3. i nsist on a daily run, around the practi ce of truth catching efficie ncy, focus s pe cification. To give full play to the party Office around connecting, coordi nating i nternal a nd exter nal features, contact, rally at all level s, to motivate every a spe ct, adhere to t he trut h, strengt heni ng standardiz ed manag ement to a chieve coherent, efficient and effective functioning of the da ily work of the Party Committee. Is processing mes sages s hould strive to streamline, standardiz e and quality.

Streamlining is to control the number of

messages, compres s message s, reduci ng procedures, im prove messag e ha ndli ng efficiency. S pecifications, is t o strictly e nforce the ba n iss ued by the Communi st party aut horitie s in document handling reg ulations a nd pr ovincial and munici pal regul ati ons , cons cienti ously strengthen a nd impr ove communications manageme nt to ensure that party docume nts or derly. High qualit y, is t o improve the quality of message processi ng, it is nece ssary to a ccurately implementi ng the i ntention of the Party Committee, cl earance, good communications, poli cy pr ogram closed, e ns uring that t here is no error. Second meeting scheduled to ens ure th oroug h, safe a nd efficie nt. Any arrangeme nts for the meeti ngs a nd eve nts, carefully arranged, item -by -item interface impleme nted, sure. To vigor ously streamline meeti ngs, a ctivities, number of press ure reducti on, scale t o ensur e that le aders hip emer ged from the Ge neral Conference and entertai nment servi ces , focus on big thi ngs, matters. T hird, re cepti on service s should lay stress on huma ne, personal, cult ural and human. Recepti on and work directly with people, re cepti on services directly affecting t he Office of party Committee The image of the region. At the same time stre ngthe ning the constr ucti on of library, improve t he re cepti on co nditi ons , more human-ori ented, pers ona l, cultural w ork int o the re ce ption, a little more huma n needs, a little more human care more humane atmos pher e, and constantly impr ove the service, improv e the quality of servi ce. M eanw hile, t o further pay s pe cial attention to t he daily w ork of the other Office Syst em. Confidential work re spons ibility sy stem for leadi ng ca dres to implement security as a leade r, to improve t he confidentiality of clas sified personnel , es peci ally leadi ng ca dres, strengthening party a nd G overnme nt focus on vital sect ors of s ecurity management, to adva nce priva cy manageme nt standar dization, modernization of se cur ity te chniques a s a mea ns of a dministration accor ding t o law a nd security enforceme nt, ens ure the safety of the party and State secrets . Confide ntial work to meet the dema nds of new technology develo pment

out city created, a nd care masses life, focus work, i n-dept h investigation, more out bouti que master pie ce, makes we of rese arch re sults mor e to into le d of decisi on vi sion, more to i n nati onal s ome ha s effect of news paper Sha ng publis hed, for a dvance work, and publicit y cha ngde play due of role. Third, informati on s ubmitted to be pragmati c. Quick a nd timel y. T he ancients said: for the time system; stateme nt back for t he time bei ng, nothi ng. Therefore, the submi ssion of information to do "four", that is , find the problem faster, editorial writi ng, se nd a nd rea d faster appr oval and feedba ck to implement quickl y. To be tr ue and accurate. True mai nly reflect the full pi cture of events, one is one , two, thi s is the life of the information. Accura cy is primarily qualitative a nd qua ntitative que stions, quantitative obje ctive of publi cQualitative logi c. To be reliable a nd useful . We s ubmit inform ation to have access t o de cisi on-making, to g uide and promote t he work a nd solve practica l problems. Mixed cum. On the negative informati on a nd emerge ncy i nformation, ra pid e scalati on i n strict a ccorda nce with the procedures, firm, newsp ape r, ne wspa pers, never late, fail to re port, fals e claim a nd skimmi ng. Investe e 2. s upervision and insist on, ar ound a nd pr otecti ng their i nterests to touch the tr uth, see k practical re sults . Adhere to people -orie nted, the most important thi ng is to re alize, safeguard a nd develop the f undamental intere sts of the overwhelming majority of the people. We carry out inspe ction, s o must go dee p among t he mass es, go dee p into t he realitie s, always pay attention to the people's livel ihood, to grasp t he publ ic s entiment, a nd e arnestly saf eguard t he be nefit, addressi ng the mas ses are m ost concerne d about a nd refle cting the stronge st iss ues, efforts to solve t he pr oblem of deci sions impl emented a nd not implemented. One is to stick to principl es. Right of i nspecti on is one of the most important pow ers of the Office, s hould not only dare to use, but als o with cauti on. So -calle d dared to use, i s to hold a number of important i ssue s, bold supervisi on ov er supervisi on, tra ck ins pe ction, problems are not s olved do not pas s, the blame does not hold did not miss, diss atisfaction of the mas ses di d not miss, the real right of s upervi sion authority, with the benefits. Call wit h ca uti on, is supervisi ng de partments s hould stre ngthe n the consci ousne ss of aut horize d strictly a ccordi ng to pr oce dure, preventi ng the s upervi sion and exces sive to preve nt adding burde n to grass -roots. To thi s end, the supervisi on De partment of the Party Committee of s upervi sion must be under city and County party Comm ittee Secretary-G eneral (Office). Second, we s hould focus on. Is the Gover nor, those relate d to the gl obalEve nt, Gover nor the protra cted difficult, strong Gover nor duri ng emergency urgent. Not havi ng s pecial departments in charge of the Ge neral Gover nor, under t he normal proce dure can do g ood thing s not Governor, not a uthorized by County lea ders, not the Gover nor. Third i s to s olve the problem. The pur pose of s upervi sion, to res olve the pr oblem. To a dher e to and further impr ove the
第二十五条 纳税人有违反本办法规定行为的,主管税务机关应当责令限期改正。责令限 期改正的期限最长不超过 15 天。
第二十六条 纳税人未按照规定期限报送财务会计报表,或者报送的财务会计报表不符合 规定且未在规定的期限内补正的,由主管税务机关依照《征管法》第六十二条的规定处罚。
第二十七条 纳税人提供虚假的财务会计报表,或者拒绝提供财务会计报表的,由主管税 务机关依照《征管法》第七十条的规定处罚。
第二十八条 由于税务机关原因致使纳税人已报送的纸质或电子财务会计报表遗失或残 缺,税务机关应当向纳税人道歉,并由纳税人重新报送。
第六章 附 则
第二十九条 纳税人按规定需要报送的财务会计报表,可以委托具有合法资质的中介机构 报送。
第三十条 本办法所称日内均含本日,遇有法定公休日、节假日,按照税收征管法及其 实施细则的规定顺延。
第三十一条 各省、自治区、直辖市和计划单列市国家税务局、地方税务局可根据本办法 制定具体实施细则,并报国家税务总局备案。
第三十二条 本办法由国家税务总局负责解释。 第三十三条 本办法自 2005 年 5 月 1 日起执行。

外脚手架搭设,悬挂安全网铺跳板进行层间封闭上垃圾及杂物的清理,日常围护配合装单位做好修改时feelings survey, by looki ng up publi c se ntiments to fi nd pr obl ems. Pr oblems will increase its special supervisi on, set up accounts, hol d on to it. We shoul d cons cie ntiously impleme nt the lea ding contra cting matters, se cure d, ha d a n ans wer to everything, t hen settles rate of 100% . Have an im pact on s ome of the outsta ndi ng iss ues, supervisi on depar tment s and information component s togethe r, play t he s upervi sory rol e of the news me dia to promote pr obl em solvi ng. Inve stee 3. i nsist on a daily run, around the practi ce of truth catching efficie ncy, focus s pe cification. To give full play to the party Off ice around connecting, coordi nating i nternal a nd exter nal features, contact, rally at all level s, to motivate every a spe ct, adhere to t he trut h, strengt heni ng standardiz ed manag ement to a chieve coherent, efficient and effective functioning of the da ily wor k of the Party Committee. Is processing mes sages s hould strive to streamline, standardiz e and quality.

Streamlining is to control the number of

messages, compres s message s, reduci ng procedures, im prove messag e ha ndli ng efficiency. S pecifications, is t o strictly e nforce the ba n iss ued by the Communi st party aut horitie s in document handling reg ulations a nd pr ovincial and munici pal reg ulati ons , cons cienti ously strengthen a nd impr ove communications manageme nt to ensure that party docume nts or derly. High qualit y, is t o improve the quality of message processi ng, it is nece ssary to a ccurately implementi ng the i ntention of the Party Committee, cl earance, good communications, poli cy pr ogram closed, e ns uring that t here is no error. Second meeting scheduled to ens ure thoroug h, safe a nd efficie nt. Any arrangeme nts for the meeti ngs a nd eve nts, carefully arranged, item -by -item interface impleme nted, sure. To vigor ously streamline meeti ngs, a ctivities, number of press ure reducti on, scale t o ensure that le aders hip emer ged from the Ge neral Conference and entertai nment servi ces , focus on big thi ngs, matters. T hird, re cepti on service s should lay stress on huma ne, personal, cult ural and human. Recepti on and work directly with people, re cepti on services directly affecting t he Of fice of party Committee The image of the region. At the same time stre ngthe ning the constr ucti on of library, improve t he re ce pti on conditi ons , more human-ori ented, pers ona l, cultural w ork int o the re ce ption, a little more huma n needs, a little more human care more humane atmos pher e, and constantly impr ove the service, improv e the quality of servi ce. M eanw hile, t o further pay s pe cial attention to t he daily w ork of the other Office Syst em. Confidential work re spons ibility sy stem for leadi ng ca dres to implement security as a leade r, to improve t he confidentiality of clas sified personnel , es peci ally leadi ng ca dres, strengthening part y a nd G overnme nt focus on vital sect ors of s ecurity management, to adva nce priva cy manageme nt standar dization, modernization of se curity te chniques a s a mea ns of a dministration accor ding t o law a nd security enforceme nt, ens ure the safety of the party and State secrets . Confide ntial work to meet the dema nds of new technology development



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