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电子申报授权所有纳税人和报税人必须提交公司营业税申报表并以电子方式付款。该授权包括所有退货、预计付款、延期和凭单。访问该部门的网站或与您的软件提供商联系，看看他们是否支持任何或所有这些文件。要以电子方式提交和支付年度报告，请访问收入和企业服务司网站。开始之前，请在完成退货前仔细阅读所有说明。包括联邦表格1120-S以及所有相关表格和附表的完整副本。参见技术公告，TB-98（R），联邦申报表以及根据P.L.2020，C.118的公司营业税申报表的表格和附表。高级管理人员和董事的个人责任根据N.J.S.A.14A:6-12，任何公司的高级管理人员或董事应在解散或清算期间向股东分配或促使他人分配任何资产，而无需首先支付对该公司征收的所有公司特许权税、费用、罚款和利息，N.J.S.A.54:50-18和其他适用法律规定，应对上述未付税款、费用、罚款和利息承担个人责任。在某些合并、合并和解散的情况下，还需要遵守N.J.S.A.54:50-13。净收入的扭曲董事有权调整和重新确定总收入和支出项目，以根据《公司营业税法》公平合理地确定应付税款。
有关行使此权限的条件的详细信息，请参见N.J.A.C.18:7-5.10条例。会计方法纳税申报表必须采用纳税人联邦所得税申报表中采用的相同会计方法、现金、权责发生制或其他基础。附加条款如果空间不足，请以与原始打印页相同的格式添加附加条款。附加条款必须编号，并清楚列出每个相应附加条款的附表和行。联邦/州税务协议新泽西州税务局和国税局参与了一项联邦/州相互交换税务信息的计划，以验证联邦和新泽西州纳税申报表上报告的信息的准确性和一致性。需要提交文件的公司根据《国内税收法》第1361节的规定选择并获得资格，并且获得资格并被接受为新泽西州S公司的所有公司都需要提交CBT-100S（除非他们选择成为合并集团的一部分）。尚未选择并被授权为新泽西州S公司的联邦S公司必须填写CBT-100表或CBT-100U表，就好像根据《国际破产条例》第1362节“公司索赔P.L.86-272”未做出选择一样。
Electronic declaration authorizes all taxpayers and tax filers to submit corporate business tax returns and make payments electronically. This authorization includes all returns, scheduled payments, extensions, and vouchers. Visit the department's website or contact your software provider to see if they support any or all of these files. To submit and pay the annual report electronically, visit the Revenue and Enterprise Services Division website. Before you begin, please read all instructions carefully before completing the return. Include full copies of Federal Form 1120-S and all related forms and schedules. See Technical Bulletin, TB-98 (R), Federal Return, and in accordance with P.L.2020, C 118. Personal liability of senior executives and directors According to N.J.S.A.14A: 6-12, senior executives or directors of any company shall distribute or cause others to distribute any assets to shareholders during dissolution or liquidation, without first paying all corporate franchise taxes, fees, penalties and interests imposed on the company. N.J.S.A.54:50-18 and other applicable laws and regulations Individual liability for fines and interest. In some cases of merger, consolidation and dissolution, N.J.S.A.54:50-13 is also required. The directors who distort the net income have the right to adjust and redefine the total income and expenditure items so as to fairly and reasonably determine the tax payable in accordance with the Business Tax Law of the Company.
See N.J.A.C.18:7-5.10 Regulations for details on the conditions for exercising this authority. The accounting method tax return must use the same accounting method, cash, accrual basis, or other basis used in the taxpayer's federal income tax return. Additional Terms If space is insufficient, please add additional terms in the same format as the original printed page. The rider must be numbered and clearly list the schedules and lines of each corresponding rider. Federal/State Tax Agreement The New Jersey State Revenue Service and the Internal Revenue Service have participated in a federal/state exchange of tax information program to verify the accuracy and consistency of information reported on federal and New Jersey tax returns. All companies that are required to file are required to file CBT-100S (unless they elect to be part of a consolidated group) if they are selected and qualified under section 1361 of the Internal Revenue Code, and are qualified and accepted as S companies in New Jersey. A federal S corporation that has not yet chosen and is authorized to be a New Jersey S corporation must complete Form CBT-100 or Form CBT-100U, as if it had not chosen under section 1362 of the International Bankruptcy Regulations, "Company Claims P.L.86-272.".
