15 can be declared. Theoretically, it can be done before 24 o'clock on 15, and holidays will be postponed, but generally the tax filing system will be closed around 2 1 5. Therefore, it is best to complete the tax return before leaving work in the afternoon.

Tax returns can be divided into monthly returns, quarterly returns and annual returns. Monthly declaration and quarterly declaration are relatively simple, for example, for small-scale taxpayers, VAT declaration is quarterly, and monthly declaration is not required. The annual declaration is the most complicated. In addition to filling in various tax (fee) returns, financial statements are also required.

Under normal circumstances, if an enterprise fails to file tax returns after the tax return time, the tax bureau will notify the enterprise legal person, financial controller and tax payer by SMS; After learning that the enterprise's tax return is overdue, the enterprise tax personnel can go to the tax bureau corresponding to the enterprise in time to make up the declaration. If the enterprise fails to file tax returns for many months, it needs to contact the enterprise administrator first, and the administrator will have a processing information form there, and then it can go to the lobby to make up the declaration after completing the corresponding processing.

legal ground

Law of the People's Republic of China on the Administration of Tax Collection

Article 32 If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax payment is overdue. Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.

Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities shall not implement them and report to the higher tax authorities.

Article 34 When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it. Article 35 In any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, account books should be set up, but they are not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously on the low side without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.