General taxpayers and small-scale taxpayers of value-added tax can correct their tax returns when they find that there are errors in their tax returns.
Second, the handling channels
Online correction of Guangdong Electronic Taxation Bureau or front desk correction of tax service department.
Three. Operation guide
(a) Guangdong Electronic Taxation Bureau online correction declaration operation guide
1. After the taxpayer logs in to the Power Bureau, click I want to pay taxes-declare and pay taxes.
2. Click the declaration and correction in the left submenu of the interface to enter the declaration and correction function. First, select the type of declaration form to be corrected, select the declaration date interval or tax period interval, click Query to query the declared records, and then click Correct Declaration.
3. Select the declaration form that needs to be corrected, and select relevant columns for correction. After completing the correction, click Declare directly to complete the correction declaration online; You can also click Export Quotation to generate a quotation file, and make corrections at the self-service tax terminal or the front desk of the tax service hall.
4. If the taxpayer chooses to complete the correction declaration online, after correcting the corresponding column data, click the declaration, and the system will prompt you to confirm whether to submit it again. If the taxpayer confirms, you can click OK to submit the corrected data.
5. The system will automatically declare the comparison, and complete the correction after the comparison is correct, and the system will automatically calculate the tax payable and tax refund. If it is necessary to pay back taxes, the system will automatically calculate and prompt taxpayers to pay back taxes and late fees, and taxpayers will click Pay Taxes and Late Fees.
6. If tax refund is required, taxpayers can apply for tax refund (loan) online in the electronic tax bureau's affairs handling-collection-wrong collection and overpayment of tax refund (loan) module or bring relevant information to the front desk for tax refund (loan).
(two) the tax service department front desk correction declaration operation guide.
Taxpayers can export the quotation document of the corrected declaration form at Guangdong Electronic Taxation Bureau, and bring the quotation document or the corrected paper declaration form to the front desk of the tax service office for correction declaration.
Fourth, matters needing attention
(1) If a taxpayer needs to correct the unpaid tax return within the reporting period, he can directly select "Invalid Tax Return for Tax Period" in the reporting interface without using the function of correcting tax return.
(2) Guangdong Province has realized that all VAT taxpayers and all declaration channels can correct their declarations online, including the website version of Guangdong Electronic Taxation Bureau, the electronic declaration management system of Guangdong enterprises, the website of Guangdong Electronic Taxation Bureau for small-scale taxpayers, the official account of Guangdong Tax WeChat, Guangdong Tax APP, self-service tax terminals and other channels.
(3) Taxpayers can correct their tax returns online from June 20 17 to now. If it is necessary to correct the declared data for the period before 20 17, it must be handled at the front desk of the tax service office.
(4) When general taxpayers make corrections online, they must go to the front desk of the tax service office to handle the revised export tax exemption, credit and tax refund data in any period, or the business of refund on demand.
(5) When the general taxpayer makes online corrections, if there is input tax reduction or exemption during the modification period, only the taxpayer is allowed to correct the declaration data of the last tax reduction or exemption and the subsequent tax payment period. If you need to correct the declaration data of the last tax allowance in the previous period, you need to go to the front desk of the tax service office.
(6) After the taxpayer corrects each tax return (monthly and quarterly tax return), it will enable the comparison rule of the three-in-one tax return when saving, and handle it according to the management process of the three-in-one tax return.