省局开发、推行的新的税收征管软件和税收会计软件,对我们计算机运用和操作技能提出了更高的要求。现结合我们实际应用的情况谈一些自己的看法,供大家参考。征管软件特殊业务的办理特殊业务的办理请参看《甘肃税务》1998年第6期。在此只说明两点:一、“延期申报”和“延期纳税”的本质区别。“延期申报”是指纳税人因特殊情况不能在纳税期限内向税务部门报送申报表,但一般有资金;“延期纳税”是指纳税人在申报期内已报送申报表而暂时因资金紧张等特殊情况不能按期缴纳税款。这样,税务部门对办理延期申报的纳税户要求先预交一部分税款,待特殊情况解除后三日内进行清缴;而延期纳税要经过审批、申报、缴纳和缴销四个阶段。这两种特殊业务形成的根源不一,办理程序也就不同。如下图: The new tax collection and management software and tax accounting software developed and implemented by the provincial bureau set higher requirements for our computer skills and operational skills. Now combined with our practical application of some of their own views, for your reference. Collection and management of special business software for the handling of special business, please refer to “Gansu tax” 1998 the sixth period. Here only two points: First, “deferred declaration ” and “deferred tax ” the essential difference. “Deferred Declaration ” refers to the taxpayers due to special circumstances can not be submitted to the tax authorities within the tax deadline, but generally funded; “deferred tax ” refers to the taxpayer in the reporting period has been submitted to the return and Temporarily due to financial constraints and other special circumstances can not pay taxes on schedule. In this way, the tax department requires the taxpayers who handle the deferred declaration to pre-pay a portion of the tax first, and pay the tax within three days after the special case is lifted. The deferred tax will be subject to approval, declaration, payment and cancellation. The formation of these two special business roots vary, handling procedures will be different. As shown below: