I. How do ordinary taxpayers file tax returns?

1, tax copying and filing: generally speaking, the tax copying date is before the 8th of each month, the value-added tax filing date is before 10, and the income tax is before 15. Ordinary taxpayers can copy tax returns through the tax control panel, or directly copy the newspaper to the tax office and upload the billing data of last month to the tax authorities.

2. Tax declaration: General taxpayers need to log in to the online declaration software for online declaration. We can import the relevant invoice data that have been certified by the competent tax authorities into the system through the online tax declaration system of the tax department. If there are other tax deduction voucher data, you need to enter them manually. After that, the online declaration system will generate tax declaration materials, which we need to export and save. It should be noted that if there is tax, you need to apply for payment in the online declaration system.

3. Card clearing processing: After the tax declaration is successful, the general taxpayer enterprise needs to carry out the final card clearing processing step. At this time, the general taxpayer's tax return has been successfully processed.

Second, what materials are needed for tax declaration?

1, stub copy of unified invoice and ordinary invoice for tax-controlled motor vehicle sales issued;

2, in line with the deduction conditions and in this period to declare the deduction of special VAT invoices (including tax-controlled motor vehicle sales unified invoice) deduction;

3. A copy of the special payment letter for customs import value-added tax and the ordinary invoice obtained by purchasing agricultural products that meet the deduction conditions and are declared for deduction in this period;

4. Tax payment vouchers and their lists that meet the deduction conditions and are declared for deduction in this period, written contracts, payment certificates and statements or invoices of overseas units;

5, has issued a certificate of agricultural products purchase stub or check;

6, taxpayers selling services, real estate and intangible assets, in determining the sales of services, real estate and intangible assets, in accordance with the relevant provisions of the total price and the cost of deduction from the legal documents and their list;

7. Other materials specified by the competent tax authorities.

3. What does tax declaration mean?

Tax declaration refers to the legal act of taxpayers submitting a written report on tax matters to the tax authorities according to the time limit and content stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.

Legal objectivity:

Article 11 of the Individual Income Tax Law of the People's Republic of China * * * Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Article 12 of the Individual Income Tax Law of the People's Republic of China * * * The individual income tax shall be calculated on an annual basis for taxpayers who obtain business income, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; Settle the income before March 31st of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.