Mobile phone electronic tax declaration is a convenient way. The following is the answer to this question, the description of relevant steps and the introduction of legal basis.

Text:

First, the mobile phone terminal electronic tax declaration operation steps

1. Download the tax APP: First, download and install the official APP provided by the tax department in the mobile app store.

2. Registration and login: After opening the APP, register and log in to your personal account. If you already have an account, log in directly.

3. Select tax type: in the APP interface, select the tax type to be declared, such as value-added tax and income tax.

4. Fill in the declaration form: enter the specific tax page and fill in the corresponding declaration form according to the system prompt. During the filling process, the system usually provides data verification function to ensure that the information filled in is accurate.

5. Upload attachments: If there are attachments that need to be uploaded, such as invoices, vouchers, etc., you can take photos through your mobile phone or select local files to upload.

6. Confirm and submit: After completing the form, carefully check the information filled in, and click Submit after confirming that it is correct.

7. Pay tax: according to the system prompt, choose the appropriate tax payment method to complete the tax payment.

To sum up:

The operation of electronic tax declaration on mobile phone includes downloading tax APP, registering and logging in, selecting tax types, filling in the declaration form, uploading attachments, confirming submission and paying taxes, etc. The relevant legal basis mainly includes the Tax Administration Law of the People's Republic of China, the Value-added Tax Law of the People's Republic of China and the Enterprise Income Tax Law of the People's Republic of China. Taxpayers should abide by relevant laws and regulations when using mobile phones to make electronic tax returns, so as to ensure the accuracy and compliance of the returns.

Legal basis:

1. Law of the People's Republic of China on Tax Administration

-This law stipulates that taxpayers are obliged to submit true, accurate and complete tax declaration materials to the tax authorities in accordance with regulations, and make electronic declaration in the prescribed way.

2. Value-added Tax Law of the People's Republic of China

-In the process of value-added tax declaration, taxpayers should abide by the relevant provisions of the Value-added Tax Law of the People's Republic of China, including tax rate, tax reduction and exemption, etc.

3. Enterprise Income Tax Law of the People's Republic of China

-Electronic declaration of enterprise income tax should also follow the provisions of the Enterprise Income Tax Law of the People's Republic of China, including income calculation and tax rate.