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【小远说税】—申报作废(APP版)

2024-12-09 11:08  


业务概述

纳税人办理纳税申报后,发现申报表存在错误,进行修改更正或作废。申报更正或作废时只能全量更正或者申报作废,不允许差额更正或补充申报。

办理流程

即时办结。

关联场景

场景编号场景顺序强制关联关系场景名称关联关系
1前序场景强制纳税申报纳税人先申报后有错误才能作废或更正申报表。

功能路径

1.【办&查】 -【申报缴纳】- 【申报作废】。

2.通过首页搜索栏输入关键字查找出的“申报作废”进入办税功能。

操作步骤

1.登录电子税务局APP后,点击【办&查】 -【申报缴纳】- 【申报作废】功能菜单。

5b615065cd738ff534226358b186161

2.进入界面后,纳税人可选择申报日期范围、税款所属期申报表单等筛选条件。点击【查询】,对已完成申报的申报表信息进行查询。可点击右上角重置按钮恢复初始化查询条件

Screenshot_20231120_175135_cn.gov.chinatax.gt4.app[1]

  1. 纳税人从查询结果明细列表中,可点击【作废】完成对应申报表单的相关操作。

Screenshot_20231120_175417_cn.gov.chinatax.gt4.app[1]

  1. 点击“作废”,弹出“请确认”提示,点击【确定】

Screenshot_20231120_175420_cn.gov.chinatax.gt4.app[2]

  1. 作废成功后弹出相应提示,点击【确定】后流程结束。

Screenshot_20231120_175425_cn.gov.chinatax.gt4.app[1]

报送资料

注意事项

1.纳税人对报送材料的真实性和合法性承担责任。

2.作废申报表只能在对应申报当期的申报期限之内,且未开具完税凭证或划缴税款的情况下进行,否则不能作废申报表,只能对已申报的申报表进行更正处理。

3.申报作废后,如涉及补缴税款且超出缴款期限的,应按规定加收滞纳金。

常见问题

相关阅读

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