Legal analysis: 1. Enter the "Correction Declaration Module"; 2. Select the report that needs to be corrected, select the report that needs to be corrected in the correction declaration filling interface, and click Correction. 3. Send the declaration form and correct the completed report. You also need to send the report. The remarks column of the sending interface displays "Corrected Declaration" in red font. 4. Check the results. There is no receipt for correcting the declared report. You can view the results directly on the declaration interface.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers. Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.