According to the provisions of Article 25 of the Tax Administration Law, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials that need to be submitted in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Extended data:
Declaration method
Taxpayers can apply for tax returns in a variety of flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly in the tax service hall of the local tax authorities, or filing in other ways required by the competent tax authorities.
Information required for declaration: according to the income, tax payable, tax paid (deducted), tax offset (deducted) and tax payable (refunded) in a tax year.
Truthfully fill in the personal income tax return (applicable to taxpayers with annual income of 6.5438+0.2 million yuan or more), a copy of personal valid identity documents, and other relevant materials required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income, tax payable, tax paid (deducted), tax credit and tax payable (refunded).
Personal basic information includes name, ID card type and number, occupation, work unit, habitual residence, effective contact address in China, postal code and contact telephone number. If you are a foreigner, in addition to the above contents, you should also fill in information such as nationality and date of coming to China.
Collection of tax returns: tax returns can be downloaded from the website of the tax bureau for free, or can be directly collected in the tax halls of local tax authorities for free.
Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located.
Selection of tax reporting institutions:
First, if there is a business unit, it shall report to the local competent tax authorities where the business unit is located.
Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities.
Third, if there are no employees, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from contracted operation and lease operation of enterprises and institutions, they shall be reported to the competent local tax authorities in one of the actual places of operation.
Fourth, if there are no offices or employers in China, and there is no income from production or operation in the annual income items, they shall report to the local competent tax authorities where their household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China.
Deferred declaration
If it is really difficult for a taxpayer to file a tax return or submit a tax withholding and collecting report within the prescribed time limit and it is necessary to postpone it, it shall submit a written application for extension to the competent tax authorities within the prescribed time limit, and it shall be handled within the approved time limit after being approved by the tax authorities.
Taxpayers who are unable to file tax returns or submit tax withholding and collecting reports on time due to force majeure may postpone the processing; However, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall ascertain the facts and approve them.
Legal liability for failing to file tax returns within the prescribed time limit: according to the regulations, taxpayers fail to file tax returns and submit tax information within the prescribed time limit, and if the circumstances are serious, they may be fined more than 2,000 yuan 1 10,000 yuan.
In addition, if a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the non-payment or underpayment of tax and the late payment fee, and impose a fine of not less than 50% but not more than five times the non-payment or underpayment of tax.
Baidu Encyclopedia-Measures for Self-declaration of Individual Income Tax (for Trial Implementation)
Baidu encyclopedia-tax declaration