1. Log in to the electronic tax bureau, click the zero declaration sign at the bottom of the corresponding column of the declaration form and the shortcut key for batch zero declaration to perform one-click zero declaration operation;
2. This month's application form (value-added tax, urban construction tax, education surcharge, local education surcharge, enterprise income tax) is declared by one button;
3. After filling in the taxpayer information, enter 0 in the taxable amount (tax refund amount) of the declaration form and click Save;
4. After all customs declarations are saved, click one-click batch declaration to make one-click zero declaration for all customs declarations;
5. Click Next and submit the report.
General taxpayer declaration data 0:
1. Tax returns: General taxpayers need to fill in tax returns, including VAT returns and enterprise income tax returns;
2. Tax registration certificate: general taxpayers need to provide the original and photocopy of the tax registration certificate;
3. Financial statements: General taxpayers need to provide financial statements of enterprises, including balance sheets and income statements;
4. Invoices and other vouchers: General taxpayers need to provide sales invoices, input invoices and other relevant vouchers, and fill in the sales amount, input tax amount and other information in the tax return;
5. Other materials required by tax authorities: According to the requirements of tax authorities in different regions, other relevant materials may be needed, such as the applicant's identity certificate, contract agreement, etc.
To sum up, ordinary taxpayers must declare and pay taxes within the specified time, otherwise they will be fined.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixty-fourth.
Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.