(1) If a taxpayer submits financial and accounting statements quarterly, the reporting time shall be within 15 days after the end of each quarter. The last day of the deadline is a legal holiday, which shall be postponed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its detailed rules for implementation.

(2) If a taxpayer submits financial and accounting statements annually, the reporting time shall be within 5 months after the end of the year.

(3) If a taxpayer applies for an extension of filing, and it is approved by the tax authorities, it may also postpone the submission of financial and accounting statements.

What is the financial tax filing process?

First, fill in the declaration form

Use the "Fill in the Declaration Form" function to fill in the declaration form to be declared. Taxes that have not been registered in the local tax department cannot be declared online; If there are main schedules, first fill in and save all schedules, and then open the main table for editing or direct saving, such as VAT declaration.

Second, the formal declaration

Use the "formal declaration" function to formally declare the completed and saved declaration form to the local tax collection and management system. After the formal declaration of the declaration form is successful, it can no longer be filled in and modified. A declaration form that has not been formally declared or failed to be formally declared shall be treated as undeclared taxes.

Third, transfer money online

Use the "online transfer" function to make an invoice for the officially declared declaration form. After the invoice is successful, the local tax bureau will make a payment according to the billing information, and the taxpayer can obtain the local tax deduction information through the actual payment query of the "online transfer" function one day later.

Fourth, declaration inquiry and transfer inquiry

After the formal declaration and online transfer, you should use "declaration inquiry" and "transfer inquiry" to make declaration inquiry and transfer inquiry. Ensure that all the declaration forms that need to be declared have been declared and transferred successfully.

5. Print the declaration form and tax payment certificate.

After the formal declaration is successful, you can print out the declaration form (A4 paper) through the "declaration inquiry" function.

After the deduction is successful, you can print the tax payment voucher at the bank where you open the account.