The process of online tax filing:

1, log in to the electronic tax bureau first, enter the electronic tax bureau, and click declare and pay;

2. After entering the interface of payment declaration, click to fill in the declaration form behind the application of value-added tax to small-scale taxpayers;

3. Fill in the value-added tax exemption income of large-scale taxpayers;

4. Fill in the tax-free income first, and then fill in the tax allowance;

5. Select Yes or No in the "Self-declaration" section at the end of the form. If "Yes" is selected, the declaration will be made by the internal personnel of the enterprise. Choose whether to declare yourself, and then fill in the ID number of the person in charge;

6, after check, click on the declaration.

Second, analyze the details

Tax declaration refers to the legal act of taxpayers submitting written reports to tax authorities on tax matters in accordance with the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.

Taxpayers' and withholding agents' tax returns or tax withholding and remitting reports mainly include: tax types, tax items, taxable items or tax withholding and remitting items, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withholding and remitting, tax payment period, etc. Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs.

3. What are the penalties for overdue tax returns?

Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be given the following penalties according to the seriousness of the case:

1, minor: no penalty for the first time in a natural year;

2. Lighter: the overdue is less than 180 days, which is not the first overdue in the year. For individuals, fine 50 yuan. Impose a fine of not more than 500 yuan on enterprises or other organizations;

3. General: overdue 180 days to 360 days, and it is not overdue for the first time in the year. For individuals, fine 200 yuan. Impose a fine of 1000 yuan on enterprises or other organizations;

4. Serious: overdue for more than 360 days, and it is not the first time in the year. For individuals, a fine of more than 2000 yuan and less than 5000 yuan shall be imposed. Impose a fine of more than 2000 yuan 10000 yuan on an enterprise or other organization.