I. Tax Registration
In Zhengzhou Economic and Technological Development Zone, newly established enterprises or individual industrial and commercial households need to go through tax registration with the tax bureau before they can be included in the scope of tax administration. Tax registration is the premise for enterprises to operate legally, and it is also the basis for tax authorities to grasp the taxpayer's situation and implement tax collection and management.
Second, tax declaration.
Taxpayers are required to submit tax returns to the tax bureau regularly in accordance with the provisions of tax laws and regulations to declare the tax payable. The tax bureau will review the declaration information provided by taxpayers to ensure the accuracy and legality of the declaration.
Three. taxation
The tax bureau is responsible for verifying the tax payable according to the taxpayer's declaration information and the provisions of tax laws and regulations, and notifying the taxpayer to pay. Taxpayers should pay taxes in accordance with the prescribed time limit and methods to ensure that taxes are put into storage in time.
Fourth, tax inspection.
In order to maintain the tax order, the tax bureau will conduct regular tax inspections on taxpayers to verify the taxpayer's declaration information and tax payment. For tax evasion, tax evasion and other illegal acts found, the tax bureau will punish according to law, and investigate the legal responsibility of the relevant responsible persons.
In addition, the Taxation Bureau of Zhengzhou Economic and Technological Development Zone is also responsible for publicizing tax laws and regulations, providing tax consultation and services, and providing taxpayers with convenient and efficient tax payment services.
To sum up:
As an important department of tax collection and management, Zhengzhou Economic and Technological Development Zone Taxation Bureau undertakes many duties such as tax registration, tax declaration, tax collection and tax inspection. Taxpayers should fulfill their tax payment obligations according to law, cooperate with the work of the tax bureau, and safeguard the tax order and social fairness and justice.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 5 provides that:
The State Council tax authorities are in charge of national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
People's Republic of China (PRC) tax collection management law
Article 6 provides that:
The state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.