1, taxpayers and taxpayers are consistent, which means that taxpayers and taxpayers are consistent when the taxes paid by taxpayers are borne by themselves.

Enterprise income tax is a tax on the net income obtained by an enterprise. If the enterprise pays this tax entirely by itself, then the enterprise is both a taxpayer and a negative taxpayer. For another example, the personal income tax is borne by the taxpayer, and the taxpayer is the taxpayer. ?

2. Taxpayers are not negative taxpayers when they pass all the taxes on to others through certain channels. For example, a clothing factory buys cloth in a weaving factory, and the payment includes both raw materials and a certain percentage of value-added tax. The weaving factory here turned over the value-added tax to the tax department.

Extended data:

Option of tax declaration method:

Taxpayers can go directly to the tax service hall to file tax returns or submit tax withholding and collecting reports, and can also handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations. However, if the above-mentioned declaration and submission matters are handled by mail or data message, it must be approved by the competent tax authorities of taxpayers.

Taxpayers who apply for tax returns by mail shall use a unified special envelope for tax returns, and take the receipt of the postal department as the declaration evidence. The mailing declaration shall be based on the postmark date sent.

Data message means telephone voice, electronic data exchange and network transmission determined by the tax bureau. Taxpayers who file tax returns by electronic means shall keep relevant materials according to the time limit and requirements stipulated by the tax bureau and submit them to the tax bureau in writing on a regular basis.

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