【新电子税局】残保金申报操作指引
<!----><style type="text/css">html{font-size:375%}</style><link href="https://pic.app.fqlook.com/static/publish/css/style.css?v=1605251010503" rel="stylesheet" position="1" data-qf-origin="/static/publish/css/style.css?v=1605251010503"><!-- 付费贴--> <div class="preview_article "> <!----> <p>新电子税局上线啦，如何在新电子税局申报缴纳残疾人就业保障金呢？这篇指引告诉您。</p><p>申报缴纳残保金操作步骤</p><p style="font-weight: 400;"> </p><p>一、登录新电子税局，点击【我要办税】-【税费申报及缴纳】-【非税收入申报】-【残疾人就业保障金申报】功能菜单进入申报页面。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212355front2_0_153532_Fst_fw87V9Kikuy4csth5GbSTbLj.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="442" data-qf-origin="forum/20240403212355front2_0_153532_Fst_fw87V9Kikuy4csth5GbSTbLj.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>二、残疾人就业保障金申报功能分为补录式申报、填表式申报。</p><p>（一）补录式申报模式</p><p>1.进入申报界面是默认为补录式申报，界面显示如下：</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212415front2_0_153532_Fnw61u2UXn09Wv8Ik5xq7_XssTFi.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="717" data-qf-origin="forum/20240403212415front2_0_153532_Fnw61u2UXn09Wv8Ik5xq7_XssTFi.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>2.确认数据预填是否正确。其中“上年实际安排残疾人就业人数”数据来源于税务机关从残联获取的缴费人“安置残疾人数”（不可自行修改），请于每年3月1日至10月31日期间向残联申报上一年安置残疾人就业人数；“上年在职职工工资总额”、“上年在职职工人数”的预填数据取自对应属期上一年度企业所得税年度申报表的相关数据，允许自行修改，注意申报的准确性。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212435front2_0_153532_FmNLveQGr8YGC44jBpSFhs4TVTu2.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="713" data-qf-origin="forum/20240403212435front2_0_153532_FmNLveQGr8YGC44jBpSFhs4TVTu2.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>3.补充（调整）完成后，如符合相关减免政策，系统自动带出减免性质和减免费额，确认无误后点击【提交申报】，申报成功。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212458front2_0_153532_FnadMxbuaUI-QNq0Fi5Qgg78-hUZ.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="711" data-qf-origin="forum/20240403212458front2_0_153532_FnadMxbuaUI-QNq0Fi5Qgg78-hUZ.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p class="empty_paragraph"> </p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212458front2_0_153532_Foak-vR6qmEAH2RLkII2ADpGfFjQ.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="508" data-qf-origin="forum/20240403212458front2_0_153532_Foak-vR6qmEAH2RLkII2ADpGfFjQ.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>4.申报成功后，如产生应缴费额的，可以点击“立即缴款”进入“税费缴纳”功能，选择相应缴款方式即可完成缴款。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212515front2_0_153532_FhtpNMonjtQ38Btq0axZ3c6MA2ZA.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="634" data-qf-origin="forum/20240403212515front2_0_153532_FhtpNMonjtQ38Btq0axZ3c6MA2ZA.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>5.缴款完成后，点击“开具税收完税证明”后的“去办理”，可以跳转“转开税收完税证明”功能，进行税收完税证明的开具。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212535front2_0_153532_FrFXZznplpTCb8AuFxoyclt2APie.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="552" data-qf-origin="forum/20240403212535front2_0_153532_FrFXZznplpTCb8AuFxoyclt2APie.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p class="empty_paragraph"> </p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212535front2_0_153532_FiV-r6sRVmh2n83CUTuA3Xb71vrH.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="761" data-qf-origin="forum/20240403212535front2_0_153532_FiV-r6sRVmh2n83CUTuA3Xb71vrH.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>（二）填表式申报模式</p><p>1.缴费人如需进入申报表填表界面，点击【我要填表】，进入填表式申报页面。</p><p>界面如下：</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212554front2_0_153532_FjG18tgtTlXRra3UEMTfJVQvNn_I.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="476" data-qf-origin="forum/20240403212554front2_0_153532_FjG18tgtTlXRra3UEMTfJVQvNn_I.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>2.缴费人可对上年在职职工工资总额、上年在职职工人数等数据进行依次填写和修改，确认无误后点击【提交申报】，申报成功。后续缴款、开票事项与前述一致。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212659front2_0_153532_FsbcsFQtHh_e9uhppjqlbCAZeEce.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="508" data-qf-origin="forum/20240403212659front2_0_153532_FsbcsFQtHh_e9uhppjqlbCAZeEce.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p style="font-weight: 400;">新电子税局还支持残保金更正申报，具体操作如下：</p><p style="font-weight: 400;">1.点击【我要办税】-【税费申报及缴纳】- 【申报更正】-【申报更正与作废】功能菜单进入查询界面。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212719front2_0_153532_Fhvx5bBMNNX2aMYmD4gMAQ-RG4m7.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="460" data-qf-origin="forum/20240403212719front2_0_153532_Fhvx5bBMNNX2aMYmD4gMAQ-RG4m7.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>或再次点击原申报路径，触发申报监控不通过后点击跳转（该方法只能更正当期）。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212736front2_0_153532_FuG5PHRPAxYaqpuGeTQa5wUTsbXQ.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="492" data-qf-origin="forum/20240403212736front2_0_153532_FuG5PHRPAxYaqpuGeTQa5wUTsbXQ.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>2. 进入“申报更正与作废”页面后，选择申报日期、税款所属期、申报表单后点击查询（申报日期和税款所属期不可同时为空），选择对应的申报记录信息后点击“更正”或“作废”后进入后续业务场景。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212754front2_0_153532_FiHGoJPGAiIRsH18SUZO6HSq_POG.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="303" data-qf-origin="forum/20240403212754front2_0_153532_FiHGoJPGAiIRsH18SUZO6HSq_POG.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>3. 申报更正为“填表式”申报界面，在更正数据后点击提交申报即可完成更正。更正后的本期应补（退）费额大于更正前报表的本期应补（退）费额的，系统以两表差额产生应缴金额；更正后的本期应补（退）费额小于更正前报表的本期应补（退）费额的，系统以两表差额产生应退抵金额。</p><p class="qf_image big noneditable" contenteditable="false"><img src="https://pic.app.fqlook.com/forum/20240403212814front2_0_153532_Fn07iU-t-9VhiTLvu1KhzkeJFC1U.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" alt="" width="1080" height="435" data-qf-origin="forum/20240403212814front2_0_153532_Fn07iU-t-9VhiTLvu1KhzkeJFC1U.jpg?watermark/3/image/aHR0cHM6Ly9waWMuYXBwLmZxbG9vay5jb20vYWRtaW5fRnYyNzVpbW1Hd0xnX0dTQ29mTWFoR3VkOHBiRC5wbmc=/dissolve/100/gravity/South/dx/10/dy/65/text/QOaipuaDs-S9leWFiOeUnw==/fontsize/400/dissolve/100/gravity/South/fill/I2E4YThhOA==/font/5b6u6L2v6ZuF6buR/dx/10/dy/35" /></p><p>4.申报作废只允许作废仍在申报期限内且未实际缴费的申报表。（作废往期报表需通过前台办理）</p><p> </p><p>来源:福建税务</p><p>2024-04-03 21:00 福建</p> <!----></div> 操作流程很详细。
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