(1) Basic requirements for tax declaration

Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or within the time limit set by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully handle telegrams in accordance with the provisions of laws and administrative regulations or the contents of the applicable period determined by tax authorities in accordance with the provisions of laws and administrative regulations.

(2) reporting methods

Taxpayers and taxpayers can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data messages or other means in accordance with regulations.

Knowledge expansion

Application material

Taxpayers must truthfully submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the time limit and content of declaration determined by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

When handling tax returns, taxpayers shall truthfully fill in the tax return form and submit the following relevant documents and materials according to different situations:

Financial and accounting statements and their explanatory materials: contracts, agreements and vouchers related to tax payment; Electronic tax filing data of tax control equipment; Tax management certificate of overseas business activities and tax payment certificate in different places: relevant certification documents issued by domestic or overseas notarization institutions; Other relevant documents and materials required by the tax authorities.

When handling the tax withholding and collecting report, the withholding agent shall truthfully fill in the tax withholding and collecting report form, and submit the legal documents of tax withholding and collecting and collecting and other relevant documents and materials stipulated by the tax authorities.