Taxpayers use the electronic tax payment system to pay taxes, late fees and fines by signing an agreement with the tax authorities and the opening bank to entrust bank transfer.
Policy basis
Notice of the Ministry of Finance, the People's Bank of China and State Taxation Administration of The People's Republic of China on matters related to promoting the horizontal networking of 201KLOC-0/Finance, Taxation, Banking and Electronic Payment (Caiku [20165438] No.67).
Notice of the People's Bank of China, State Taxation Administration of The People's Republic of China and the Ministry of Finance on the Work Matters Related to the Horizontal Networking of Electronic Payment in Finance and Taxation Treasury in 20 13 (No.48 [2065438+03] of Finance Treasury).
Notice of the People's Bank of China, State Taxation Administration of The People's Republic of China and the Ministry of Finance on Matters Related to the Horizontal Networking of Electronic Payment of Taxation in Finance and Taxation Treasury in 20 14 (No.43 [2065438+04] of Finance Treasury).
Basic process
cardinal plane
(1) The staff of the Tax Service Office provides taxpayers with a tripartite agreement on entrusting banks to pay taxes or an agreement on entrusting tax transfer.
(2) The opening bank shall fill in the bank account information in the tripartite agreement on entrusted bank tax payment or the agreement on entrusted tax transfer, sign the agreement with the taxpayer and affix the bank seal.
(3) If a tripartite agreement on entrusted bank tax payment is signed, the tax authorities shall enter the taxpayer's bank account information through the electronic tax payment system and verify it. After verification, an agreement shall be signed with the taxpayer and stamped with the seal of the tax authorities.
(4) The tax authorities implement batch tax deduction for fixed-term households, and irregular households automatically pay taxes through electronic tax payment systems such as fiscal and taxation warehouses.
Handling place
Local tax service office.
Processing time
Working hours of local tax service offices.