(1) required information
1. VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);
2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;
3. Balance sheet and income statement;
4 "Detailed List of Purchase, Sale and Deposit of Refined Oil" (to be filled out by taxpayers with retail business of refined oil);
5. Other materials required by the competent tax authorities.
Taxpayers who collect electronic information for tax returns shall submit paper-based VAT tax returns (applicable to ordinary taxpayers) in addition to the electronic data of the above-mentioned required information to the competent tax authorities.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article 8 Under any of the following circumstances, the tax authorities have the right to make reasonable tax adjustments:
(a) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by individuals or their related parties is reduced without justifiable reasons;
(2) Enterprises controlled by individual residents, or enterprises established in countries (regions) where the actual tax burden controlled by individual residents is obviously low, do not distribute or reduce the profits belonging to individual residents without reasonable business needs;
(three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.
The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and collect interest according to law.