I. Matters needing attention

1. Taxpayers who want to enjoy the preferential tax reduction or exemption of enterprise income tax or declare the loss of enterprise assets must go to the front desk of the competent tax authority for tax reduction or pre-tax deduction of enterprise assets loss for the record, before they can declare online.

2. After the annual online declaration of enterprise income tax is successful, the taxpayer shall submit the relevant declaration materials to the competent tax authorities in accordance with the regulations during the settlement period of that year.

3. After the annual online declaration of enterprise income tax is successful, taxpayers should go to the competent tax authorities for correction.

4. Login mode of annual enterprise income tax online declaration: by logging in to the online tax hall of Guangdong Provincial State Taxation Bureau, enter the taxpayer identification number and password (the login password is the same as that of quarterly enterprise income tax online declaration). After logging in successfully, click "online expansion" → enter the main page of the annual online enterprise income tax declaration system of Guangdong Provincial State Taxation Bureau, and click "I want to declare" to select the corresponding function to declare. At present, the national tax system in Jiangmen has not implemented electronic digital certificates, so the corporate income tax payers in Jiangmen can only declare the annual corporate income tax online through ordinary login.

5. If taxpayers encounter problems in online declaration of enterprise income tax settlement, please call the service hotline 12366 for consultation.

Second, the operation steps

The order of "annual online declaration of enterprise income tax" is: online declaration of financial accounting statements → online declaration of annual tax return of enterprise income tax → online declaration of related business transaction reports → payment of enterprise income tax. Note: the annual online declaration of enterprise income tax must be carried out in the above order, otherwise it cannot be operated.

Third, the operating instructions

(1) Description of online declaration of annual tax return of enterprise income tax

Enter the annual enterprise income tax declaration function, download the electronic form (PDF file format) of the annual enterprise income tax declaration form, and import the data after downloading (three enterprise-side enterprise income tax declaration software currently used by enterprises are supported, including the tax-related enterprise version, Guangdong enterprise income tax declaration system (easy to tax) and State Taxation Administration of The People's Republic of China electronic declaration software, the same below), or complete the data of the annual enterprise income tax declaration form by manual entry, and upload it to the electronic form after being filled in and password verified by taxpayers.