1. Open "Electronic Tax Bureau (reporting client)", enter the business information and password, and click Login. 2. Enter the declaration system, select "Enterprise Tax Quarterly Report" and click "Report Fill" to faithfully complete the Enterprise Income Tax Return pushed by the system. 3. First fill in the off-balance sheet enterprise information, including enterprise information, type, whether it belongs to small and micro enterprises and industries restricted by the state. Among them, "number of employees" and "total assets" must be truthfully filled in. 4. Next, fill in the data in the table. Zero-declaration enterprises will fill in all the data in the table with "0", and the table will automatically calculate the tax payable as 0. Finally, don't forget to check the attached information truthfully. After reviewing the declaration form again, select "Submit" to declare.

legal ground

Article 54 of the Enterprise Income Tax Law, enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to pay taxes in advance. An enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations.