Overdue declaration, overdue declaration is required. If you still haven't declared it, you need to go to the tax collection branch to go through the corresponding procedures. If the overdue time is too long or the New Year's Eve is over, you need to pay a fine.
2. If the enterprise income tax is not declared within the time limit, you can directly bring the information to the lobby for supplementary reporting. Taxpayers fail to file tax returns and submit tax materials within the time limit prescribed by laws and regulations, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the time limit prescribed by laws and regulations, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
3. Make corrections within a time limit in the tax branch. If there are fines and late fees overdue, only declare that the fine is 0. If the enterprise is the first violator, it will be exempted from fines.
Then you need to apply for a supplementary declaration in the tax hall.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.