Regular tax returns are made before 15 of the following month. If it exceeds 15, it is overdue. Make the corresponding declaration form first.

2. Make an appointment to take the number

After completing the declaration form, make an appointment with the national tax number, and at the same time, you can check whether the declared information is complete and whether the seal is stamped.

3. Submit information

Forgetting to file a tax return is also an overdue declaration. Overdue declaration cannot be handled online, and you must go to the lobby of the tax bureau to submit the information. Therefore, after making an appointment for the national tax number, bring a paper declaration form and go to the tax bureau to make up the declaration.

4. Pay taxes

If there is tax to be paid after the supplementary declaration, it is necessary to pay the tax in time, which is usually deducted from the public account to ensure that there is enough money in the account.

5. Pay a fine

Overdue declaration, in addition to late fees, there will be overdue fines, if any, should also be paid together.

6. Unlock

If the enterprise uses the golden tax plate to invoice and declares the value-added tax overdue, it will also cause the golden tax plate to be locked. After completing the declaration, it is necessary to unlock the golden tax plate.

First, the concept of tax declaration

Taxpayers of enterprise income tax shall make final settlement and payment in accordance with the Provisional Regulations on Enterprise Income Tax, its implementing rules and relevant regulations from the year of production and operation. In the final settlement of enterprise income tax, the taxpayer shall calculate the annual taxable income and payable income tax by himself in accordance with the provisions of the tax law, calculate the annual tax payable (refund) after deducting the prepayment tax, fill in the annual income tax return and relevant materials, and make an annual tax return and pay the overdue tax to the competent tax authorities within the reporting period stipulated by the tax law, or apply for tax deduction (refund) procedures.

Second, matters needing attention

In this process, we must focus on the following contents:

It should be mentioned that before the declaration of enterprise income tax settlement, taxpayers should collect, amortize or allocate product production costs and operating expenses in a timely and accurate manner according to the current enterprise income tax policies and relevant financial accounting systems, and correctly extract depreciation, wage surcharges and other expenses. If you artificially raise the relevant expenses, you will bear the legal responsibility of tax evasion. According to the provisions of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Specific Issues concerning Enterprise Income Tax, the enterprise income tax that is overpaid due to the increase in the expenses that should be withdrawn is not only not deductible, but also not refundable.