What is a tax return?
Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs.
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1. Direct declaration, also known as door-to-door declaration, means that taxpayers and withholding agents go to the tax service places designated by the tax authorities for tax declaration, withholding and remitting reports and related materials within the prescribed reporting period.
2. Mail declaration means that taxpayers and withholding agents, with the approval of the tax authorities, use a unified special envelope for tax declaration, go through posting procedures through the postal department, and take the receipt of the postal department as a declaration voucher.
3. Data message declaration, also known as electronic declaration, refers to the way that taxpayers and withholding agents complete tax declaration or tax declaration through computer terminals connected to the electronic system of tax authorities for accepting tax declaration, withholding and remitting taxes, and according to the regulations and instructions issued by the system.
4, simple declaration, refers to the implementation of a regular quota of taxpayers, through the tax payment voucher instead of declaration or degenerate declaration of a declaration.