1. Log in to the electronic tax bureau: Log in to the website of the electronic tax bureau with the taxpayer's account number and password;

2. Enter the declaration column: find the "declaration" column on the homepage of the website and select "tax declaration";

3. Select tax type: on the "Tax Declaration" page, select the tax type to be declared, such as value-added tax and enterprise income tax;

4. Fill in the declaration form: fill in the corresponding declaration form as required, including the basic information of taxpayers, sales during the reporting period, input tax amount, etc.

5. Check the declaration form: confirm whether the information filled in is correct, and if there is any error, it needs to be revised in time;

6. Tax payment: calculate the tax payable according to the tax payable in the declaration form, and then pay by bank transfer. At the same time, keep the payment voucher and invoice;

7. Submission of tax returns and supporting materials: Submit the completed tax returns and relevant supporting materials to the local tax authorities for review and filing. There are two ways to submit, one is to submit online through the electronic tax bureau, and the other is to send the paper declaration form and related certification materials to the tax department for submission;

8. To be audited: after receiving the tax return and supporting materials submitted by taxpayers, the tax authorities will review whether the declared information is accurate;

9. Pay the differential tax: If the declaration information is found to be wrong or omitted during the audit, the tax authorities will ask the taxpayer to pay the differential tax;

10. Completion of declaration: after the taxpayer pays the difference tax, the declaration process is completed.

Quarterly declaration materials of electronic tax bureau:

1. tax returns: fill in the corresponding tax returns according to the actual situation of taxpayers, including VAT returns and enterprise income tax returns;

2. Tax payment voucher: When paying taxes, taxpayers need to provide corresponding tax payment vouchers, such as bank transfer records and tax receipts;

3. Invoices, receipts and other vouchers: When making quarterly returns, taxpayers need to provide invoices, receipts and other relevant vouchers to prove the authenticity of the data such as sales and input tax filled in the returns;

4. Other supporting materials: According to the requirements of the tax authorities, taxpayers may need to provide other supporting materials, such as the taxpayer's balance sheet, income statement, etc.

To sum up, the specific quarterly reporting process may be slightly different due to factors such as regions and taxes. Taxpayers should operate in accordance with the requirements and regulations of local tax authorities when filing quarterly returns.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" thirty-fifth.

In any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.