If the electronic declaration is revoked, it can be regarded as undeclared and can be declared according to the normal declaration process.
After each electronic declaration, if a taxpayer applies to cancel his electronic declaration due to an error in submission, he can initiate an application through this matter. After receiving the application for cancellation, the tax authorities should cancel it according to the actual situation declared by the enterprise, and will give a reply to inform the taxpayer after the cancellation is successful.
The cancelled items cover three types of statements that taxpayers need to submit for daily declaration: tax returns, enterprise accounting statements and data collection statements. The system automatically displays the items that can be applied for cancellation according to the "final period" selected by the taxpayer.
Cancellation of customs declaration, cancellation of general customs declaration. Please select the last month of the current date as the "Final Period". Other special circumstances are as follows: cancel the property tax return, please choose June or 65438+February as the "end of ownership period"; To cancel the land use tax return, please select March, June or September or 65438+February as the "End of Ownership Period"; To cancel the enterprise income tax (annual) return, please select 65438+February as the "end of term".
Please select the corresponding "period-end" to cancel the enterprise accounting statement.
To cancel the data collection report, you can only select Period End as the last month of the current date.
The taxpayer's electronic declaration shall not be revoked for the following reasons:
1. Deduction has been made and cannot be revoked;
2. The application is unsuccessful and does not need to be cancelled;
3. If the deduction is unsuccessful, you need to get a paper tax bill from the tax authorities, which is irrevocable.