Legal analysis: online: different regions have different website processes, so you can log on to the local website to consult customer service; Offline: Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can do the above declarations and reports by mail, data messages or other means according to regulations.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities.

If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.