1, taxpayers can declare on the website of local tax authorities;

2. You can declare by mail;

3. You can report directly to the tax service hall of the local tax authority;

4, in accordance with the provisions of the competent tax authorities to take other ways to declare.

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, and if the circumstances are serious, they may be fined more than 2,000 yuan 1 10,000 yuan. If a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the non-payment or underpayment of tax and late fees, and impose a fine of not less than 50% but not more than five times the non-payment or underpayment of tax.

People's Republic of China (PRC) tax collection management law

Article 26

Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data messages or other means according to regulations. Article 27

Taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection reports on time may postpone the processing with the approval of the tax authorities.

If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.