1, and make tax returns to the competent tax authorities on schedule;

2. Submit tax return materials, including financial and accounting statements and explanatory materials, contracts, agreements and vouchers related to tax payment, electronic tax return materials of tax control devices and other required materials stipulated by the competent tax authorities.

At present, there are two common ways for enterprises to declare tax, namely, on-site declaration and online declaration.

1. Door-to-door declaration: Also known as direct tax declaration, it means that an enterprise obtains and purchases various tax returns, fee payment returns and tax withholding and collection reports from the national tax and local tax service offices respectively, and after truthfully filling them out, it goes to the tax declaration windows of the national tax service office and the local tax service office with other declaration materials during the statutory tax declaration period.

2. Online tax filing: When enterprises choose online tax filing, they should apply to the tax authorities in advance. The specific application process is as follows: first, the enterprise fills in the Application Approval Form for Tax Reporting and submits it to the competent tax authorities for tax reporting;

Second, the competent tax authorities shall examine the application form for tax declaration and the attached materials submitted by enterprises, and issue a Notice of Tax Matters to inform taxpayers if it meets the requirements. Do not meet the conditions, should indicate the reasons in the "tax declaration application approval form", returned to the taxpayer. Taxpayers who have not been approved shall, in principle, declare their taxes by on-site (direct) declaration.

Online tax declaration process:

1. Taxpayers apply for online tax returns to State Taxation Administration of The People's Republic of China Administration Department, and formally participate in online tax returns after being approved by the county (city) District Bureau.

2. Taxpayers should provide the tax authorities with the tax account that has been opened in the bank, and ensure that there are enough funds in the account for tax payment.

3. The taxpayer signs an entrustment transfer agreement with the bank and entrusts the bank to transfer taxes.

4. Taxpayers use computers and tax declaration software to file tax returns and send them to the computer system of tax authorities through telephone networks and the Internet.

5. The tax authorities will send the taxpayer's taxable information to the relevant banks through the network. The bank withdraws the tax from the taxpayer's deposit account and prints the special tax payment voucher for tax transfer.

6. The bank transmits the actual tax payment information to the computer system of the tax authorities through the network.

7. The tax authorities receive the taxpayer's declaration information and tax payment information, print the tax summary payment book, and go through the formalities of tax warehousing.

8. Taxpayers can collect tax transfer payment vouchers from bank outlets at their convenience and conduct accounting. Specific tax filing process: after closing at the end of the month, start online electronic declaration, and then go to the tax bureau to hand in the financial statements manually.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.