【正文】 .........................................................32功能描述.................................................................................32 操作步驟.................................................................................32 注意事項.................................................................................34 契稅申報.................................................................................................34功能描述.................................................................................34 操作步驟.................................................................................34 注意事項.................................................................................35 定期定額用戶自行申報.........................................................................35功能描述.................................................................................35 操作步驟.................................................................................35 注意事項.................................................................................37 委托代征匯總申報.................................................................................38功能描述.................................................................................38 操作步驟.................................................................................38 注意事項.................................................................................39 電子辦稅服務(wù)廳 居民企業(yè)（查賬征收）企業(yè)所得稅月（季）度申報（2015）.........39功能描述.................................................................................39 操作步驟.................................................................................39 注意事項.................................................................................43 居民企業(yè)（核定征收）企業(yè)所得稅月（季）度及申報(2015)...43功能描述.................................................................................43 操作步驟.................................................................................43 注意事項.................................................................................45 居民企業(yè)（查賬征收）企業(yè)所得稅申報.....................................45功能描述.................................................................................45 操作步驟.................................................................................45 注意事項.................................................................................47 營業(yè)稅.....................................................................................................47功能描述.................................................................................47 操作步驟.................................................................................47 房產(chǎn)稅.....................................................................................................52功能概述.................................................................................52 操作步驟.................................................................................52 注意事項.................................................................................54 土地使用稅.............................................................................................54功能描述.................................................................................54 操作步驟.................................................................................54 注意事項.................................................................................57 非核定稅種申報.....................................................................................58功能概述.................................................................................58 操作步驟.................................................................................58 扣繳企業(yè)所得稅報告表.........................................................................61功能描述.................................................................................61 操作步驟.................................................................................61 代收代繳車船稅申報.............................................................................69 電子辦稅服務(wù)廳 功能描述.................................................................................69 操作步驟.................................................................................69 注意事項.................................................................................72代扣代繳代收代繳申報.........................................................................72功能描述.................................................................................72 操作步驟.................................................................................72 限售股轉(zhuǎn)讓所得扣繳個人所得稅申報.................................................79功能描述.................................................................................79 操作步驟.................................................................................79 生產(chǎn)、經(jīng)營所得個人所得稅納稅申報表.............................................83功能描述.................................................................................83 操作步驟.................................................................................84 非居民企業(yè)（據(jù)實申報）企業(yè)所得稅季度申報.................................88...........................................................................................88 ...........................................................................................88 非居民企業(yè)（核定征收）企業(yè)所得稅季度和納稅申報.............93...........................................................................................93 ...........................................................................................94 申報表作廢（非個稅）.........................................................................97功能描述.................................................................................97 操作步驟.................................................................................97 申報表作廢（個稅）.............................................................................98功能描述...........................................................