Online tax payment can be divided into national tax and local tax according to different taxes. I. National Tax Declaration: Before the deadline for tax declaration, the general VAT taxpayer logs in to the online declaration system, fills in the main table, schedule and other attachments of the VAT tax declaration form, and submits the electronic report online through the "tax declaration" module after examination. Declaration process: 1. Open the IRS website and click the "Tax Service" tab. 2. Under the "Tax Services" tab, click the "Online Tax Services" option. 3. After entering the "online tax service" page, click the "tax declaration" button on the left side of the page, and then click "Enter the tax service area". 4. In the dialog box that appears, enter the taxpayer identification number and password, and then enter the tax hall to declare and pay taxes. 5. Fill in the main table, schedule and other attachments of the VAT tax return. 6. Submit the completed report, and the system will automatically check the submitted data. If there is an error, the system will prompt and then modify it according to the prompt. 7. If there are no errors, the system will prompt that the declaration is successful, and then prompt for deduction. If the deduction is successful, the online declaration is completed. After the deduction is successful, you can print the tax payment voucher at the bank where you open the account. 2. Local tax declaration: 1. Fill in the declaration form, and fill in the declaration form to be declared. Taxes that are not registered in the local tax department cannot be declared online, and are divided into main tables and schedules. First fill in and save all schedules, and then open the main table for editing or saving directly, such as business tax declaration. 2. Formal declaration will formally declare the completed and saved declaration form to the local tax collection and management system. After the formal declaration of the declaration form is successful, it cannot be filled in or modified. Customs declarations that have not been formally declared or failed to be formally declared shall be treated as undeclared taxes. 3. Declaration form for formal declaration of online transfer invoice. After successful invoicing, the local taxation bureau will transfer the funds according to the billing information, and the taxpayer can obtain the local tax deduction information through the actual payment query of the "online transfer" function one day later. 4. After formal declaration and online transfer, you should use "declaration inquiry" and "transfer inquiry" to make declaration inquiry and transfer inquiry. Ensure that all the declaration forms that need to be declared have been declared and transferred successfully. 5. Print the declaration form and tax payment certificate. After the formal declaration is successful, you can print out the declaration form through the "declaration query" function. After the deduction is successful, you can print the tax payment voucher at the bank where you open the account.

Legal objectivity:

Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.