1. Log in to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Electronic Taxation Bureau, and click (I want to do tax)-(qualification information report)-(sign the electronic delivery confirmation of tax documents).
2. Enter the simple punishment module for overdue declaration: click (I want to pay taxes)-(legal responsibility investigation and relief matters)-(simple punishment for overdue declaration). Enter the "Simple Penalty for Overdue Declaration" package, and the "Notice of Simple Penalty Package for Overdue Declaration" will pop up. Click (Next).
3. Check the subscription change restriction notice online, select (I have read and understood …), and then click (Continue processing).
4. Check the notice of the result of the proposed punishment: if it is the first time to violate the law and it is still within the time limit, the system will prompt you to make up the report in time, and you can enjoy the first violation without punishment. If it is the first violation of the law, and the supplementary declaration has been completed within the time limit, the system will prompt the application of "first violation without punishment" and will not impose administrative punishment according to law. If it is a summary punishment, there will be specific punishment contents.
5. Complaint and defense: If there is no objection to this result, please confirm your choice in the case of complaint and defense (no objection) and click (Next); If you have any objection, you can click (Objection), and the system will prompt you to transfer to the tax service hall of the competent tax authority for manual processing.
6. Sign the penalty decision/no penalty decision: Simple punishment can be divided into two situations. If it's the first violation, you can sign in the decision not to punish online, select (I know …) and click (check in) to complete the first violation. If it is a simple punishment, after clicking (Next) on the statement and defense page, the system will prompt you to wait for the background tax personnel to review and handle it. The inland revenue department usually submits it after submitting it.