Declaring and copying tax returns is a way for enterprises to pay taxes in accordance with the provisions of tax laws. The operation process includes corporate declaration, copying of tax returns by tax authorities, and corporate tax payment.

The operation process of tax declaration and copying is mainly based on the provisions of tax laws and relevant procedures, including tax declaration, tax authority review and copying, corporate tax payment, etc., to ensure that the corporate tax obligations are fulfilled.

The specific operation process includes the enterprise's tax declaration through the electronic service platform provided by the tax authority, the tax authority's review and copying of the declaration, and the enterprise's payment of taxes. For different types of enterprises and different groups of taxpayers, the operating procedures may be different.

Filing tax returns is an important way for enterprises to pay taxes. It needs to be operated in strict accordance with tax laws and relevant procedures to ensure that enterprises’ tax obligations are fulfilled.

Legal basis:

Article 26 of the "Enterprise Income Tax Law of the People's Republic of China": Taxpayers shall comply with the deadlines, tax rates and tax calculation methods prescribed by the state. Calculate the tax amount by yourself, fill in the tax return form and declare tax to the competent tax authority.

Article 22 of the "Value-Added Tax Law of the People's Republic of China": Taxpayers shall calculate the tax amount on their own in accordance with the time limit, tax rate and tax calculation method prescribed by the state, fill in the tax return form and submit it to Competent tax authorities declare and pay taxes.