广东省地方税务局二00八年三月目录1.前言............................................................................................................................32.纳税人报送财务会计报表须知事项........................................................................32.1税务机关确认应报送财务会计报表的纳税人名单:..................................32.2纳税人财务会计报表报送的类型:..............................................................32.2.1企业会计制度包括:...........................................................................42.2.2企业会计制度对应的报表有:...........................................................42.2.3企业会计准则对应的报表有:...........................................................42.3纳税人报送财务会计报表电子数据的方式和途径:..................................42.4财务会计报表报送的期间:..........................................................................42.5财务会计报表报送的期限:..........................................................................43.财务会计报表电子数据采集业务流程....................................................................53.1查询确认应报送财务报表纳税人名单:3.2财务会计制度(准则)及核算软件备案:3.2.1上门申报纳税人须填写纸质件:3.2.2网上申报纳税人网上填写:3.3税务机关录入(保存)相关信息:3.4税务机关打印《纳税人财务报表报送有关事项的通知》:3.5纳税人按规定向税务机关报送财务会计报表:3.5.1网上办税系统上传:3.5.2直接上门报送:3.6纳税人查询报送结果:3.7税务机关查询纳税人报送情况:4.纳税人通过网上办税系统报送财务会计报表具体步骤........................................64.1财务会计制度(准则)及核算软件备案......................................................64.1.1报送范围..............................................................................................64.1.2备案报告书..........................................................................................64.1.3新会计准则..........................................................................................74.1.4预览页面..............................................................................................94.1.5提交....................................................................................................104.1.6查询或通知书....................................................................................104.2纳税人根据下载的表格编制财务会计报表................................................124.3纳税人在规定的报送期限内上传财务会计报表........................................144.3.1上传报表.............................................................................................144.3.2报表逻辑校验.....................................................................................164.4纳税人对已上传报表进行查询打印............................................................174.4.1报表报送查询.....................................................................................174.4.2查询条件............................................................................................174.3.2报送报表查询结果............................................................................185.直接上门申报的纳税人报送财务会计报表具体步骤........................................185.1财务会计制度(准则)及核算软件备案...................................................185.2备案报告表录入..............................