1. Taxpayers apply for online tax returns to State Taxation Administration of The People's Republic of China Administration Department, and formally participate in online tax returns after being approved by the county (city) District Bureau.
2. Taxpayers should provide the tax authorities with the tax account that has been opened in the bank, and ensure that there are enough funds in the account for tax payment.
3. The taxpayer signs an entrustment transfer agreement with the bank and entrusts the bank to transfer taxes.
4. Taxpayers use computers and tax declaration software to file tax returns and send them to the computer system of tax authorities through telephone networks and the Internet.
5. The tax authorities will send the taxpayer's taxable information to the relevant banks through the network. The bank withdraws the tax from the taxpayer's deposit account and prints the special tax payment voucher for tax transfer.
6. The bank transmits the actual tax payment information to the computer stool laughing system of the tax authorities through the network.
7. The tax authorities receive the taxpayer's declaration information and tax payment information, print the tax summary payment book, and go through the formalities of tax warehousing.
8. Taxpayers can go to the bank outlets at their convenience to obtain the tax payment certificate for accounting.
Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 54
Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
An enterprise shall submit an annual enterprise income tax return to the tax authorities within five months from the end of the year to settle the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.