Legal analysis: 1, open the website of the tax bureau and enter the user name and password of the enterprise. 2. Select "Declaration and Payment"-click "Tax Declaration" and "Individual Income Tax Detailed Declaration" to declare. 3. Fill in the data according to the actual business of the enterprise, and click Submit Payment to declare success. Online declaration enables taxpayers to use the system 24 hours a day, which avoids the congestion when filing in the tax service hall, reduces the waiting time and improves the work efficiency. Taxpayers are not limited by time and place, and can complete tax declaration without leaving home.

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

Article 20 The financial and accounting systems, financial and accounting treatment methods and accounting software of taxpayers engaged in production and business operations shall be submitted to the tax authorities for the record. If the financial and accounting systems or financial and accounting treatment methods of taxpayers and withholding agents conflict with the relevant tax provisions of the financial and tax authorities in the State Council or the State Council, the tax payable, tax withheld and collected shall be calculated in accordance with the relevant tax provisions of the financial and tax authorities in the State Council or the State Council.

Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.

Tips

The above answers are only made for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.