新手办税一册通 | 企业一般纳税人适用
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尊敬的纳税人：
您好！当您在行政审批局或市场监管局窗口完成新办市场主体登记后，首次办理涉税事宜前，需要在国家税务总局江苏省电子税务局完成新办开户和新办企业综合申请套餐业务。上述事项完成后国家税务总局江苏省电子税务局将自动同步您的信息到系统中，以便您后续办理相关涉税事项。
以下为您列举了新办企业常见业务办理流程及普惠性优惠政策，供您参考学习。
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电子税务局新办开户
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首次登录电子税务局办理涉税事项前，请您先完成电子税务局新办开户。需要注意的是，如法定代表人、财务负责人、办税人员未完成个人信息注册，请先完成自然人注册。
新办开户操作
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自然人注册操作
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新办企业综合申请套餐
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新办企业通过电子税务局完成新办开户后，通过新办企业综合申请套餐，一次性完成一照一码户登记信息确认、存款账户账号报告、财务会计制度及核算软件备案报告、增值税纳税人类型登记、发票供票资格核定等业务。
新办企业综合申请套餐操作
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办税人员授权
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企业法定代表人或财务负责人以“企业业务”身份登录江苏省电子税务局，通过“账户中心”增加自然人为本单位的办税人员，也可对自然人申请为本单位的办税人员进行权限审核。
办税人员授权操作
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应申报税费和纳税期限
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在办理新办企业综合申请套餐后的首个月度或季度申报期，您需要按税法规定进行纳税申报，申报后您需按时缴纳税费。
常见税（费）种类型及纳税期限如下：
应申报的税（费）种信息及纳税期限以电子税务局查询结果为准。
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注：申报期最后一日是法定休假日的，以休假日期满的次日为期限的最后一日；在期限内有连续3日以上法定休假日的，按休假日天数顺延（社保费除外）。
查询应申报税费和纳税期限路径：
通过“企业业务”身份登录电子税务局，依次点击【我的信息】→【纳税人信息】→【税（费）种认定信息】中查询应申报税费和纳税期限。
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数电票开具及税务数字账户操作
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自2023年4月27日以后成立并核定票种的新办纳税人，按规定使用电子发票服务平台开具数电票，无需再领取税控设备开具发票。您可通过【税务数字账户】模块进行发票归集、用途确认、查询、下载和打印等业务。
数电票常用操作：
开票信息维护
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蓝字发票开具
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红字发票开具
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发票查询统计
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发票抵扣勾选（仅一般纳税人适用）
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您日常可通过江苏省税务局网站【全面数字化的电子发票推广上线】专区或江苏省税务局纳税人学堂【数电专区】了解更多数电票相关内容。
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江苏省税务局网站【全面数字化的电子发票推广上线】专区
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江苏省税务局纳税人学堂【数电专区】
您还可以观看我省定期举办的全面数字化的电子发票技术与应用可视答疑，掌握更多操作。
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常用税费纳税申报操作流程
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企业应按照税（费）种认定信息如实办理纳税申报，您可通过电子税务局或办税服务厅办理。“足不出户、网上办税”是您办税的首选，推荐您通过电子税务局办理申报。
增值税及附加税费申报（一般纳税人适用）
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企业所得税申报
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工资薪金个人所得税申报
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印花税申报
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常用业务办理流程
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江苏省电子税务局涵盖申报、发票、申请、查询等业务功能。我们列举了部分常用业务的操作流程供您参考学习。
1、财务负责人或办税人员变更
当您的财务负责人或办税人员发生变化，可以通过电子税务局线上办理变更手续。
财务负责人或办税人员变更操作流程
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2、开具税收完税（费）证明
当您纳税申报并缴纳税款后，可通过电子税务局线上打印电子缴款凭证。
开具税收完税（费）证明操作流程
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普惠性优惠政策
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1、小型微利企业减免企业所得税政策
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2、小型微利企业减半征收“六税两费”政策
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3、吸纳重点群体就业税费减免政策
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4、吸纳退役士兵就业税费减免政策
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5、研发费用税前加计扣除政策
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6、增值税加计抵减政策
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江苏省税务局定期举办税费优惠政策可视答疑，欢迎您通过江苏省纳税人学堂观看。请您关注江苏税务微信公众号了解最新资讯。
来源：国家税务总局淮安市税务局
审核：江苏省税务局纳税服务处
编发：江苏省税务局纳税服务和宣传中心
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点分享
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点收藏
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点在看
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